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Social security in Romania 2026
The employee carries almost the whole system: 25% pension contribution and 10% health contribution on gross pay, with no ceiling — 35% before income tax.
Both contributions are deductible, so the 10% income tax lands on the remaining 65% — leaving roughly 58.5% of gross as net.
At a glance
- top rate
- 35% of gross pay (25% + 10%), uncapped
- entry band
- From the first leu
- tax year basis
- Monthly through payroll
- filing deadline
- Withheld and remitted by the employer
- residency basis
- Employment or self-employment in Romania
- regime flag
- Pensions above RON 3,000/month bear the 10% health charge from August 2025 to 2028
Rates
Contributions (2026)
| Rate | Base | Applies to |
|---|---|---|
| 25% | Gross salary, uncapped | Employees — pension (social security) contribution |
| 10% | Gross salary, uncapped | Employees — health contribution |
| 25% | Chosen base, min 12 or 24 minimum salaries | Self-employed with annual income above 12 minimum salaries (RON 48,600) |
| 10% | Self-employed: actual income capped at 72 minimum salaries; investors: stepped 6/12/24-salary base | Self-employed and investors above 6 minimum salaries of income |
| 10% | Pension above RON 3,000/month | Pensioners — health contribution, August 2025 through 2027 |
Thresholds & allowances
- Self-employed pension trigger12 minimum salaries (RON 48,600)
Below it contributions are voluntary; above 24 minimum salaries the minimum base doubles
- Health cap72 minimum salaries (RON 291,600) — self-employed
The 72-salary cap applies to self-employed activity income; investment income (dividends, gains, crypto) instead uses a stepped base of 6, 12 or 24 minimum salaries — at most RON 97,200.
- Loss-year reliefExempt
Self-employed at a loss or zero income owe no health contribution from 2025
- DeductibilityFull
Both contributions reduce the income-tax base
Residency
Residency trigger
Romanian employment brings automatic withholding of both contributions; the self-employed settle through the 25 May single return on self-declared bases.
Non-resident treatment
Non-domiciled workers owe Romanian contributions only where European Union coordination rules or bilateral agreements assign them to Romania.
Notes
- The employer's own charge is small — a 2.25% work insurance contribution — because the 2018 reform shifted nearly everything onto the employee's side of the payslip.
- The construction, agriculture and food-industry contribution discounts ended on 1 January 2025.
- Part of the 25% pension contribution (4.75 points) feeds the private second-pillar fund in the employee's name.
- Voluntary private pension and health premiums up to EUR 400 each stay deductible.
FAQ
What does an employee pay in Romania?
25% pension plus 10% health on gross salary — 35% with no cap — then 10% income tax on what remains: roughly 41.5% total on an ordinary wage.
What do freelancers owe?
25% pension on a base of at least 12 minimum salaries (RON 48,600) once income passes that line, and 10% health on income above 6 minimum salaries, capped at a 72-salary base for the self-employed, while investment income uses a stepped 6/12/24-salary base (RON 291,600) from 2026.
Figures: tax year 2026, compiled from public sources. Not tax advice.