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Net / Gross Salary Calculator, 2026
Choose the calculation direction and enter the amount. Updates as you type.
How net salary is calculated from gross
From gross salary you subtract, in order: CAS (the pension contribution, 25%), CASS (the health contribution, 10%), then 10% income tax, applied to what remains after contributions and the personal deduction. On top of gross, the employer separately pays the labor insurance contribution (CAM, 2.25%) — the difference between gross salary and the employer's real cost.
The minimum-wage exemption
If the base salary is the national minimum wage, 300 lei of it (200 lei starting 1 July 2026, alongside the minimum rising to 4,325 lei) is not taxed and does not enter the contribution base — the legal condition is that monthly gross income must not exceed the set threshold (4,300 lei in the first half of the year). At the first-half minimum wage, the resulting net is 2,574 lei.
The personal deduction
Granted for gross income up to the minimum wage + 2,000 lei, and calculated as a percentage of the minimum wage: starting at 20% (no dependents) up to 45% (4+ dependents), decreasing by 0.5 percentage points for every 50 lei of gross income above the minimum wage. Separately, people under 26 get an extra 15% of the minimum wage, and parents get 100 lei/month for each minor child enrolled in education.
Meal vouchers
Since 2024, the value of meal vouchers has entered the CAS, CASS and income-tax base — they're no longer a tax-free benefit like before. They remain, however, exempt from the labor insurance contribution (CAM), paid by the employer.
Pillar III and private health insurance
If the employer pays contributions to a voluntary pension fund (Pillar III) or private health insurance, each is separately tax-free up to EUR 400 per year (roughly 169 lei per month) — the amounts directly reduce the salary's taxable base, without affecting CAS or CASS.
