Ropmania for Business
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Payroll & HR Administration in Romania

Payroll processing · D112 · REVISAL · contracts · leave · HR compliance calendar

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Running payroll in Romania involves significantly more than calculating salaries and making bank transfers. Every month, Romanian employers must: calculate gross-to-net salaries for each employee; prepare and file the D112 payroll tax declaration with ANAF by the 25th of the following month; update REVISAL for any changes; process employer and employee social contributions; and provide compliant payslips to employees. Miss a deadline, miscalculate a contribution or fail to update REVISAL — and the Labour Inspectorate or ANAF will impose automatic fines.

Romania For Business SRL provides outsourced payroll and HR administration for international companies with employees in Romania — handling the entire monthly payroll cycle, REVISAL management, employment contract drafting and ongoing HR compliance. You receive a monthly payroll summary in English, your employees receive their net salaries on time, and ANAF receives the correct declarations. All without you needing a Romanian HR department.

The D112 declaration is due by the 25th of each month — late filing triggers automatic ANAF fines

The D112 (Declarație privind obligațiile de plată a contribuțiilor sociale, impozitului pe venit și evidența nominală a persoanelor asigurate) is the monthly payroll tax declaration that every Romanian employer must file with ANAF. It must be filed and the contributions paid by the 25th of the month following the salary month — e.g. January salaries → D112 due by 25 February. Late filing triggers automatic fines. Romania For Business SRL files D112 as a standard part of every payroll engagement — always before the deadline.

What Is Included — Payroll and HR Administration Services

Our payroll and HR administration service covers the complete monthly employment administration cycle — from payroll calculation through ANAF filing, REVISAL management and HR compliance. The table below shows the full scope of each service component.

Service component What we do — and why it matters
Monthly payroll calculation For each employee: gross salary → deduct employee CAS (25%), CASS (10%), income tax (10% on net taxable income) → calculate net salary. For the employer: calculate employer CAS (~20.8%) and CASS (4%) contributions. Apply any exemptions (IT income tax exemption, disability deductions, meal voucher treatment). Result: a payroll table showing each employee’s gross, deductions, net, and employer cost.
D112 ANAF declaration We prepare and file the D112 declaration with ANAF before the 25th of each month — including all employees’ contribution data in the format required by ANAF’s electronic system. We provide the client with the confirmation receipt from ANAF. Any ANAF queries related to the D112 are managed by us.
REVISAL management All changes in the employment relationship must be reflected in REVISAL within the applicable time limit. We manage: new hire registrations (before Day 1), salary changes (within 20 working days), role/position changes (before the change date), address changes (within 3 working days), and employment terminations (on the last working day). REVISAL is checked monthly for completeness.
Individual payslips (fluturași) We generate individual payslips for each employee — showing gross salary, each deduction by type, net salary, employer contribution amounts, and year-to-date totals. Payslips are provided in Romanian (legally required) with an English summary where requested.
Annual leave tracking We maintain a leave register for each employee — tracking accrual (based on contract start date and entitlement), approved leave, actual leave taken and remaining balance. Monthly leave reports are provided to the client. We flag employees who have accrued significant unused leave.
Employment contract management New hire CIMs drafted before the start date. Contract amendments (salary changes, role changes, working time changes) documented as addenda (acte adiționale). Fixed-term contract expiry dates tracked and renewal reminders issued. All contracts and addenda maintained in the employee file.
Meal voucher coordination If the client provides meal vouchers (tichete de masă), we coordinate the monthly order with the approved provider (Edenred, Sodexo, Up Romania, etc.), calculate the value per employee based on actual working days, and reconcile against payroll. The meal voucher value is included in the payroll calculation as a benefit.
HR compliance calendar We provide the client with a monthly HR compliance alert — covering all upcoming deadlines (D112, REVISAL updates, contract renewals, occupational medicine checks, SSM training reviews) — so nothing is missed. The compliance calendar is delivered in English at the start of each month.

Payroll & HR Service Packages — Three Levels

Romania For Business SRL offers three service levels — from payroll-only for companies with an existing HR function, to full HR outsourcing for companies with no local HR resource. The comparison below helps you identify the right level.

Service Payroll only Payroll + HR Full HR outsource
Monthly payroll calculation ✓ ✓ ✓
D112 ANAF declaration ✓ ✓ ✓
REVISAL management ✓ ✓ ✓
Monthly payroll summary (English) ✓ ✓ ✓
Employment contract drafting (CIM) ✗ ✓ ✓
REVISAL new hire registration ✗ ✓ ✓
Annual leave tracking ✗ ✓ ✓
HR compliance calendar management ✗ ✓ ✓
Employee file management ✗ ✗ ✓
SSM and occupational medicine coord. ✗ ✗ ✓
Disciplinary procedure support ✗ ✗ ✓
Termination procedure management ✗ ✗ ✓
Most international companies with a new Romanian entity start with Payroll + HR Administration

Companies setting up a new Romanian SRL typically have no local HR resource at all — and the Payroll + HR Administration package covers the standard monthly obligations without leaving any gaps. The Full HR Outsourcing package becomes relevant when the employee count grows above 10–15 and HR administration tasks (disciplinary procedures, collective leave negotiations, occupational medicine coordination) become more complex and time-intensive. We recommend starting with Payroll + HR and upgrading when needed.

REVISAL — Managing the National Employment Register

REVISAL (Registrul General de Evidență a Salariaților) is the national employment register maintained by the Labour Inspectorate (ITM). Every employer in Romania must maintain their REVISAL entries in real time — any gap between the employment register and the actual employment situation is an immediate compliance breach.

REVISAL event Deadline for registration / update
New employee hire Before the employee’s first working day. The REVISAL registration must be submitted before work begins — not on Day 1, not after. This is the most frequently missed deadline. Romania For Business SRL submits REVISAL registrations as part of every onboarding process, before the agreed start date.
Salary change Within 20 working days of the salary change taking effect. For January salary increases (annual review): the REVISAL update must be submitted no later than the end of February.
Role or position change Before the change takes effect. If an employee changes job title or department, the REVISAL entry must be updated before the first day in the new role.
Working time change Before the change takes effect. If an employee moves from full-time to part-time (or vice versa), the change must be reflected in REVISAL before it becomes effective.
Employee address change Within 3 working days of the change being notified to the employer. Address changes are frequently overlooked — we include an address update check in our monthly REVISAL review.
Suspension of contract On the day the suspension takes effect. Suspension events include maternity leave, sick leave (medical certificate), unpaid leave and military reserve service. Each event must be individually registered in REVISAL.
Employment termination On the last working day of the employment relationship. Whether the termination is by resignation, mutual agreement, dismissal or expiry of a fixed-term contract — the REVISAL exit must be recorded on the last day. Late exits trigger automatic fines.
ITM inspectors check REVISAL compliance during unannounced site visits — fines are immediate

The Labour Inspectorate (ITM) conducts unannounced inspections of employer premises and can verify REVISAL entries in real time. Any discrepancy between REVISAL and the actual employment situation — an employee working without a REVISAL entry, a salary not updated, a departed employee still shown as active — results in immediate fines. ITM inspection risk is highest for employers who have not used professional payroll and HR administration. Romania For Business SRL’s REVISAL management includes a monthly completeness audit.

Romanian HR Compliance Calendar — Month by Month

The table below shows the key monthly HR and payroll obligations for Romanian employers. This is what Romania For Business SRL manages on your behalf — ensuring every deadline is met without you having to track it.

Month Deadline / event What must be done
January 25 Jan D112 declaration for December payroll filed with ANAF. Net salaries paid. Any minimum wage increase effective from 1 Jan applied. Annual leave allowance reset for the new year.
January 31 Jan Annual leave entitlement from prior year — confirm carry-over rules. Some collective agreements require all prior year leave to be scheduled by 31 January.
February 25 Feb D112 for January filed. Review any fixed-term contracts expiring in Q1 — decide on renewal or termination before expiry.
March 25 Mar D112 for February. Medical checks scheduled for employees due periodic occupational medicine review. SSM health and safety training records reviewed.
April 25 Apr D112 for March. Q1 review: check all REVISAL entries are current (salary changes, role changes, address updates). Annual bonus payments typically processed in Q1 — payroll impact confirmed.
May 25 May D112 for April. Review of annual leave usage — flag employees who have not taken leave. GDPR annual review of employee data processing records.
June 25 Jun D112 for May. Mid-year HR review — assess headcount vs budget. Review any fixed-term contracts expiring in H2.
July 25 Jul D112 for June. Summer leave peak — ensure cover arrangements documented. Review meal voucher order for August.
August 25 Aug D112 for July. Most employees on annual leave — minimal HR events. Prepare for September return.
September 25 Sep D112 for August. Annual compensation review preparation begins — salary benchmarking data gathered for Q4 review.
October 25 Oct D112 for September. Annual compensation review: new salary levels agreed for January implementation. Any redundancy or restructuring must follow Labour Code procedure — begin process no later than October for year-end implementation.
November 25 Nov D112 for October. Annual bonuses calculated (if year-end bonus scheme). Medical flu vaccination season — coordinate occupational medicine. Review collective agreement renewal if due.
December 25 Dec D112 for November filed before Christmas. New salary levels effective 1 January entered in REVISAL and payroll system. Employee file audit — ensure all records are complete and compliant. Year-end HR report prepared for management.

Employee Termination in Romania — What the Labour Code Requires

Terminating an employee in Romania is the most legally sensitive HR process — and the most common source of employment disputes. The Romanian Labour Code sets out specific procedures that must be followed depending on the grounds for termination. Failure to follow the correct procedure renders the termination unlawful — even if the grounds were valid.

Termination type Labour Code requirements — what must happen
Resignation by employee (demisie) The employee submits a written resignation. The minimum notice period is 20 working days (unless a longer period is agreed in the CIM — maximum 20 working days for standard roles). During the notice period, the employee continues to work normally. The employer cannot refuse the resignation. REVISAL exit recorded on the last working day.
Mutual agreement (acordul părților) The employer and employee agree on a termination date and any settlement terms (compensation, return of equipment, confidentiality). No mandatory notice period — the termination is effective from the agreed date. A written termination-by-mutual-agreement document is required. REVISAL updated on the agreed last day. This is the cleanest and fastest termination route when both parties agree.
Individual dismissal — performance grounds The employer must: (1) notify the employee of performance deficiencies in writing; (2) allow an improvement period (as specified in the CIM or at least 30 calendar days); (3) issue a written warning (avertisment scris) if improvement is insufficient; (4) issue the dismissal decision in writing — setting out the grounds, the effective date and the notice period (20 working days minimum). The employee has the right to submit written observations to the dismissal decision before it is issued.
Redundancy — individual (navetism economic) The employer must: (1) issue a written dismissal decision citing the genuine economic/organisational reason; (2) observe the minimum notice period (20 working days); (3) check whether the employee is entitled to redundancy compensation under any applicable collective agreement; (4) offer the employee any available alternative positions before proceeding with redundancy. REVISAL updated on the last day.
Collective redundancy If the employer proposes to dismiss 10 or more employees (or a specified percentage of the workforce depending on company size) within 30 days, collective redundancy rules apply: mandatory consultation with employee representatives or trade unions for 30 days; notification to the Employment Agency (AJOFM); 20 working days minimum notice after the consultation period. Failure to follow the collective redundancy procedure exposes the employer to reinstatement orders and back-pay claims.

Pricing — Payroll & HR Administration in Romania

Monthly fees are billed in advance at the start of each month. The minimum engagement is 3 months. Employee count is confirmed at the start of each month and fees are adjusted accordingly.

PAYROLL & HR ADMINISTRATION — ROMANIA

from €25/employee
per month

PAYROLL & HR ADMINISTRATION SERVICE INCLUDES:

  • Monthly gross-to-net payroll calculation — all employees
  • D112 payroll tax declaration — prepared and filed with ANAF by the 25th
  • REVISAL management — hires, salary changes, role changes, exits
  • Monthly payroll summary in English — sent to client before payment date
  • Individual payslips (fluturași de salariu) — for each employee
  • Meal voucher order coordination — monthly, via approved provider
  • Annual leave tracking — accrual, requests, approvals, carry-over
  • Employment contract (CIM) drafting — new hires and contract amendments
  • Employee onboarding file — GDPR consent, SSM, occupational medicine coordination
  • Termination documentation — resignation, mutual agreement, employer-initiated
  • HR compliance calendar — monthly alerts for deadlines and obligations

MONTHLY FEE SCHEDULE — PAYROLL & HR

  • Payroll only — per employee per month (minimum 3 employees) from €25/employee
  • Payroll + HR administration — per employee per month from €40/employee
  • Full HR outsourcing — per employee per month from €60/employee
  • Monthly minimum engagement fee (all packages) €150/month
  • One-time setup fee (first month — REVISAL and system onboarding) €200
  • Additional ad hoc HR tasks (per hour — outside monthly scope) €50/hour
  • Employment contract (CIM) drafting — standalone from €150
  • Termination procedure management — standalone from €300

Monthly fees are billed in advance. Minimum engagement is 3 months. Employee count is confirmed at the start of each month. Fees are adjusted if the employee count changes by more than 2 employees. Fees may be subject to Romanian VAT.

Frequently Asked Questions — Payroll & HR Administration in Romania

The D112 (Declarație privind obligațiile de plată a contribuțiilor sociale, impozitului pe venit și evidența nominală a persoanelor asigurate) is the monthly payroll tax declaration that all Romanian employers must file with ANAF. It reports each employee’s gross salary, social contributions (CAS and CASS) and income tax for the preceding month — and must be filed and paid by the 25th of the following month. For example: January salaries must be declared and paid by 25 February. Late filing triggers automatic fines from ANAF. Romania For Business SRL files D112 as a standard part of every payroll engagement, always before the deadline.

Missing the D112 deadline triggers an automatic ANAF fine — calculated as a percentage of the outstanding contributions for each day of delay. The fine escalates the longer the delay. Additionally, ANAF may issue a tax audit notice for employers with repeated late filings. There is no grace period — the deadline is the 25th and penalties apply from the 26th. Romania For Business SRL has never missed a client’s D112 deadline.

Yes — payroll in Romania can be managed in-house using accounting software or the ANAF’s own declaration platform. However, in-house payroll management requires a Romanian-qualified payroll specialist who understands the current contribution rates, REVISAL procedures and ANAF declaration requirements. For international companies without a Romanian HR function, in-house payroll carries significant compliance risk. The cost of a single ANAF fine or ITM penalty typically exceeds several months of outsourced payroll fees.

Our monthly payroll cycle: (1) Client confirms any changes for the month (new hires, salary changes, leavers, absences) by an agreed cut-off date — typically the 10th of the month. (2) We calculate gross-to-net payroll for all employees and prepare the D112 declaration. (3) We send the client a payroll summary in English for review and approval — typically by the 18th. (4) On approval, we file the D112 with ANAF. (5) The client transfers net salaries to employees and pays contributions to ANAF by the 25th. (6) We update REVISAL for any changes. (7) We issue individual payslips. Monthly cycle complete.

The Full HR Outsourcing package covers everything in Payroll + HR Administration, plus: employee file management (maintaining complete employee records including personal data, contracts, amendments, medical certificates and SSM training records); occupational medicine coordination (scheduling pre-employment and periodic medical checks with an authorised provider); SSM health and safety documentation management; disciplinary procedure support (warnings, formal procedures, documentation); and termination procedure management — ensuring the correct Labour Code procedure is followed for every departure.

Yes — we can manage payroll for companies with a single employee. Our minimum monthly engagement fee (€150/month) applies to engagements below 6 employees on the base payroll-only rate. For very small teams (1–5 employees), the Payroll + HR Administration package at €40/employee/month often represents better value — covering employment contracts, REVISAL and HR compliance in addition to payroll. Contact us for a custom quote based on your specific employee count and needs.

When an employee leaves, the employment termination must be registered in REVISAL on the last working day — regardless of the reason for departure (resignation, mutual agreement, dismissal, expiry of fixed-term contract). The REVISAL entry records the termination date and the reason code for the departure. We manage the REVISAL exit as a standard part of every termination we handle. Late or incorrect REVISAL exits result in ITM fines.

Yes. Maternity leave (concediu de maternitate and concediu de creștere copil), sick leave (concediu medical) and other types of statutory leave all have specific payroll and REVISAL implications — including suspension of the employment contract in REVISAL, calculation of leave indemnities, reimbursement claims from ANAF or the health insurance fund (CNAS), and coordination with the employer’s contributions during the leave period. All of these are included in our standard payroll service.

Yes — termination procedure management is included in our Full HR Outsourcing package and is available as a standalone service for clients on the Payroll or Payroll + HR packages. We prepare the required documentation, advise on the correct Labour Code procedure for the specific termination type, manage the REVISAL exit and coordinate the final payroll. We strongly recommend using our termination management service for any employer-initiated termination — incorrectly handled terminations are the most common source of Romanian employment disputes.