Minimum salary 4,325 LEI - How much does an employee cost you in 2026

MINIMUM SALARY 4.325 LEI - HOW MUCH DOES AN EMPLOYEE COST YOU FROM JULY 2026

Starting from July 1, 2026, the minimum gross salary in the country will increase to 4,325 lei, according to HG no. 146/2026.

The increase brings additional costs for each employer paying at this level - and is accompanied by a significant change in the existing tax facility: the non-taxable amount decreases from 300 lei to 200 lei.

If you have employees paid at the minimum gross salary, here’s what you need to know before July.

HOW IS THE TAX FACILITY APPLIED IN 2026?

The facility consisting of a non-taxable amount from the minimum salary will remain in place in 2026, at least until December 31, according to OUG no. 89/2025. However, its value will change in the middle of the year: from 300 lei (applicable in the first semester) to 200 lei (applicable starting July 1 2026).

Practically, for a gross salary of 4,325 lei, the contributions are calculated as if the salary were 4,125 lei. The facility also applies to part-time employees for whom increased contributions to pensions and health are paid.

HOW DOES THE COMPLETE TAX PICTURE LOOK?

Below you will find the comparison between the costs for the period January–June 2026 versus those applicable starting July 1 2026:

                                                 Until June 30, 2026                      From July 1, 2026

                                                (gross salary: 4,050 lei)           (gross salary: 4,325 lei)

Pension contribution (employee)             938 lei                                    1,031 lei

Health contribution (employee)                375 lei                                     413 lei

Income tax                                               163 lei                                      182 lei

Personal deduction                                  810 lei                                     865 lei

Work insurance contribution (CAM)          84 lei                                       93 lei

Non-taxable amount                              300 lei                                      200 lei

Net salary                                               2,574 lei                                  2,699 lei

Total employer cost                                 4,134 lei                                  4,418 lei

BY HOW MUCH DOES THE TOTAL EMPLOYER COST INCREASE?

The difference is 284 lei per month per employee - that is 3,408 lei more per year for a single person paid at the minimum gross salary. If you have multiple employees at this level, the impact multiplies directly.

Important: the personal deduction is calculated according to the deduction system introduced in 2023, applicable to all employees with income within the limits provided by the Fiscal Code

(Law no. 227/2015, with subsequent amendments).

WHAT SHOULD YOU DO BY JULY 2026?

·         Check individual labor contracts and additional acts - minimum salary increase.

·         requires updating them before the date of July 1, 2026.

·         Recalculate the personnel budget to reflect the new salary costs.

·         Ensure that the D112 declarations for the month of July will be prepared with the new values.

·         Keep in mind that the non-taxable amount of 200 lei applies automatically, without any additional formalities from the employer.

·         Check the seniority of employees working at the minimum salary - according to art. 164 para. (2¹) of the Labor Code (amended by Law no. 283/2022), no employee can remain at the minimum salary for more than 24 months from the date of signing the labor contract; it is mandatory to increase the salary above the minimum level after this period.

Failure to comply with the obligation to update labor contracts to the new minimum salary may lead to contraventional penalties according to Law no. 53/2003 - Labor Code.

NORMATIVE ACTS OF REFERENCE

·         HG no. 146/2026 - establishing the minimum gross salary guaranteed to be paid at 4,325 lei from July 1, 2026.

·         OUG no. 89/2025 - extension of the tax facility regarding the non-taxable amount, with the modification of the value to 200 lei starting from July 1, 2026.

·         Law no. 227/2015 - Fiscal Code, with subsequent amendments and completions.

·         Law no. 53/2003 - Labor Code, republished.

Do you need recalculation of the salary costs or updating labor contracts?

The Geseidl Consulting Group team, a leader in CECCAR Prahova for 18 consecutive years, is ready to assist you - both in the area of payroll and in contractual compliance.