Rates updated for 2026
Technical unemployment calculator (2026)
Enter the position's base salary. The calculator applies the granted rate (minimum 75%, by law) and the 2026 withholdings.
Estimated result
Estimated result: 0,00 lei
Allowance breakdown
| Gross allowance | 0,00 lei |
|---|---|
| CAS (25%) | 0,00 lei |
| CASS (10%) | 0,00 lei |
| Personal deduction | 0,00 lei |
| Income tax (10%) | 0,00 lei |
| Net allowance | 0,00 lei |
Estimate based on the general 2026 rates. This is not tax advice. For complex cases (special exemptions, meal vouchers, other income, particular situations) check with your accountant.
How technical unemployment is calculated in 2026
Technical unemployment (art. 53^1 Labor Code) is a temporary suspension of the employment contract, decided by the employer, when activity is interrupted (lack of orders, force majeure, etc.). The contract stays active — unlike a layoff — and the employee receives an allowance from the employer's payroll fund, not from the state.
Minimum 75% of the base salary
The allowance cannot be lower than 75% of the base salary for the occupied position — not necessarily the full gross, if that includes bonuses. The employer can negotiate a higher rate with employee representatives, but never below this legal minimum.
Taxation and seniority
The allowance is taxed exactly like a regular salary: CAS 25%, CASS 10%, 10% income tax. The technical-unemployment period does NOT count as work seniority, but it does count as a social-insurance contribution period.
Worked example
Frequently asked questions about technical unemployment
- Who pays the technical unemployment allowance?
- The employer, from the payroll fund — unlike the state unemployment benefit, which is paid after the contract ends.
- What is the minimum allowance?
- A minimum of 75% of the base salary for the occupied position. The employer can grant more, never less.
- Does the employment contract end during technical unemployment?
- No. The contract stays active, just temporarily suspended. The employee remains employed and returns to work once activity resumes.
- Does the technical unemployment period count towards seniority?
- It doesn't count as work seniority, but it does count as a social-insurance contribution period.