Statutory and legislative payroll changes in Romania, each linked to the page it was checked against. For information only, not legal or tax advice: confirm details with the source before acting. See the terms.
Minimum wage rises to 4,325 lei from 1 July
Effective 1 Jul 2026
Government Decision (HG) 146/2026 raises the guaranteed gross minimum wage from 4,050 lei to 4,325 lei (+275 lei) from 1 July 2026. At the same time the portion of the minimum wage exempt from income tax and social contributions falls from 300 lei to 200 lei a month. Net pay at the minimum rises by about 125 lei.
For the employer
- Raise any employee paid at or near 4,050 lei to at least 4,325 lei from the July 2026 pay run, alongside the non-taxable allowance change effective the same date.
For the employee
- Minimum-wage workers get a net increase of about 125 lei a month from July 2026, as part of the gross rise is offset by the smaller exempt amount.
Source: Termene.ro - Majorarea salariului minim รฎn 2026 la 4.325 de lei · Last verified 1 October 2026
New Declaration 112 form from July 2026 income
Effective 25 Aug 2026 filing
ANAF Order 605/2026 introduces a new version of Declaration 112 (the combined tax and contributions return), used for July 2026 income filed by 25 August 2026. It reflects the reduction of the non-taxable minimum-wage allowance from 300 lei to 200 lei a month for July-December 2026 (under OUG 89/2025), changes to medical-leave reporting, and an updated nomenclature for categories of insured persons.
For the employer
- Update Declaration 112 filing software to the new version before filing July 2026 income by 25 August 2026.
- Remap payroll codes to the updated insured-person nomenclature and medical-leave fields.
For the employee
- No direct impact beyond the smaller 200 lei non-taxable allowance for minimum-wage earners.
Source: Lugera - Declaraศia 112 2026: ce trebuie sฤ ศtie angajatorii · Last verified 1 October 2026