D112 Declaration March 2026 — Salary Changes and Employer Obligations

D112 Declaration — what changed in 2026

The declaration regarding social contribution payment obligations, income tax, and nominal records of insured persons (D112) remains the central reporting tool for employers. The filing deadline is the 25th of the following month.

The main 2026 change is the minimum gross salary update to 4,050 lei (from 3,700 lei), effective January 1, 2026. This directly impacts the calculation base for social contributions and income tax for all employees paid at minimum wage level.

New minimum wage impact on contributions

With a gross minimum wage of 4,050 lei, the salary structure is:

• Pension (CAS) — 25% = 1,012.50 lei (employee)
• Health (CASS) — 10% = 405 lei (employee)
• Income tax — 10% of taxable base (after CAS + CASS deduction)
• Work insurance contribution — 2.25% = 91.13 lei (employer)
• Estimated net salary — approximately 2,436 lei (without personal deduction)

D112 form changes for 2026

New mandatory fields

ANAF updated the D112 form with new fields for: telework contract type, identification of part-time employees under 4 hours/day (for whom contributions are owed at minimum wage level), and detailed extra-salary benefits subject to taxation.

Telework and specific obligations

Employers with teleworking employees must separately report the telework allowance (maximum 600 lei/month tax-free) in D112 and ensure consistency with addenda to individual employment contracts.

Payroll obligations calendar — March-April 2026

1. March 25 — D112 filing for February 2026
2. March 25 — Social contributions and income tax payment
3. March 31 — Revisal filing for February changes
4. April 25 — D112 filing for March 2026

Common mistakes to avoid

• Not updating minimum wage to 4,050 lei from January 1 — generates contribution differences
• Omitting telework allowance reporting in new fields
• Incorrect contribution calculation for part-time contracts under 4h/day
• Using wrong insurance type code for suspended employment contracts

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