Valid for 2026
Salary calculator 2026
Calculate the net salary from the gross salary, or the gross salary required for a target net amount, including employee deductions and the contribution payable by the employer.
Result
| Monthly | Annual |
|---|
Employer
Indicative calculation; it does not constitute tax advice.
How we calculate
- The 9% CNAM (health insurance) premium is withheld from the gross salary and deducted from the taxable base.
- The 12% income tax applies to the gross salary less the CNAM premium and the exemptions.
- The personal exemption is granted only if annual taxable income does not exceed the statutory ceiling. Exemptions for dependants have no income ceiling.
- The 24% CNAS (social insurance) contribution is payable by the employer on top of the gross salary. The annual calculation assumes the same salary in every month.
| Income tax | 12% | Source: Codul fiscal, art. 15 |
|---|---|---|
| CNAM premium (employee) | 9% | Source: Legea nr. 321/2025, art. 4 |
| CNAS contribution (employer) | 24% | Source: Legea nr. 489/1999, anexa 1 |
| Personal exemption | 2,475 lei/month | Source: Codul fiscal, art. 33 alin. (1) |
| Increased personal exemption | 2,885 lei/month | Source: Codul fiscal, art. 33 alin. (2) |
| Exemption for a dependant | 825 lei/month | Source: Codul fiscal, art. 35 |
| Exemption for a dependant with disabilities | 1,815 lei/month | Source: Codul fiscal, art. 35 |
| Ceiling for the personal exemption | 360,000 lei/year | Source: Codul fiscal, art. 33 |
| National minimum wage | 6,300 lei/month | Source: HG nr. 771/2025 |
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