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PFA Calculator — Actual Income System, 2026
Enter your annual income received and deductible expenses. The result updates as you type.
How taxes are calculated for a PFA under the actual income system
Net income is obtained by subtracting deductible expenses from gross income received. From net income you calculate, in order: CAS (the pension contribution), CASS (the health contribution), then 10% income tax, applied to what remains after CAS and CASS.
CAS — the pension contribution
CAS is mandatory only if annual net income exceeds 12 gross national minimum wages. Below this threshold, paying it is optional. The calculation base is capped at 24 minimum wages, even if income is much higher.
CASS — the health contribution
CASS has a mandatory minimum of 10% of 6 minimum wages, even if net income is lower. If you're already insured through an employment contract or a pension, you pay only 10% of net income, without the mandatory minimum. The base is capped at 72 minimum wages.
2026 thresholds
Calculated at the gross minimum wage of 4,050 lei (the value from 1 January 2026, used for the annual thresholds).
