Payroll in Romania – Outsourced Payroll and HR Administration
Payroll processing · D112 · REGES-ONLINE · contracts · leave · HR compliance calendar
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 REGES-ONLINE 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 REGES-ONLINE – and the Labour Inspectorate or ANAF will impose automatic fines.
Romania for Business Advisory S.R.L. provides outsourced payroll and HR administration for international companies with employees in Romania – handling the entire monthly payroll cycle, REGES-ONLINE 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.
Payroll in Romania in brief (checked 6 October 2026): salaries are paid at least once a month and reported on one monthly return, the D112, which is filed and paid by the 25th of the following month. The employee’s gross pay loses 25% pension (CAS) and 10% health (CASS) contributions, then 10% income tax on the rest – on RON 10,000 gross the net salary is RON 5,850 – and the employer adds 2.25% work insurance (CAM). The minimum gross wage is RON 4,325 a month from 1 July 2026 (RON 4,050 before). Every new hire must be in REGES-ONLINE by the day before the first working day.
On this page: what is included · packages · payroll taxes and employer cost · REGES-ONLINE · HR calendar · terminations · payroll outsourcing or EOR · FAQ
Payroll & HR administration – Romania
service fee
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
- REGES-ONLINE 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 – REGES-ONLINE 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.
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 Advisory S.R.L. 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, REGES-ONLINE 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 the applicable employer work insurance contribution (CAM), generally 2.25%. Apply the personal deduction (deducere personală) for lower salaries and the RON 200 non-taxable amount for minimum-wage employees where they apply. 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. |
| REGES-ONLINE management | All changes in the employment relationship must be reflected in REGES-ONLINE 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). REGES-ONLINE 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 | The Labour Code gives every employee at least 20 working days of paid leave a year, and unused days must be granted within the next 18 months. 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, Pluxee – formerly Sodexo, Up Romania, etc.), calculate the value per employee based on actual working days, and reconcile against payroll. Since November 2025 a voucher can be worth up to RON 45 per working day (Law 201/2025); it carries no CAS or CAM, but 10% CASS and 10% income tax are withheld from the employee, so it goes through the payroll calculation as a benefit. |
| HR compliance calendar | We provide the client with a monthly HR compliance alert – covering all upcoming deadlines (D112, REGES-ONLINE 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 Advisory S.R.L. 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 | ✓ | ✓ | ✓ |
| REGES-ONLINE management | ✓ | ✓ | ✓ |
| Monthly payroll summary (English) | ✓ | ✓ | ✓ |
| Employment contract drafting (CIM) | ✗ | ✓ | ✓ |
| REGES-ONLINE new hire registration | ✗ | ✓ | ✓ |
| Annual leave tracking | ✗ | ✓ | ✓ |
| HR compliance calendar management | ✗ | ✓ | ✓ |
| Employee file management | ✗ | ✗ | ✓ |
| SSM and occupational medicine coord. | ✗ | ✗ | ✓ |
| Disciplinary procedure support | ✗ | ✗ | ✓ |
| Termination procedure management | ✗ | ✗ | ✓ |
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.
Payroll Taxes and Employer Cost in Romania in 2026
Romanian payroll taxes are almost entirely withheld from the employee: the employer’s only general contribution is CAM at 2.25%, and there is no ceiling on any of the rates. The table shows two monthly payslips after 1 July 2026 – the minimum wage set by Government Decision 146/2026 (published text) and a RON 10,000 salary. Rates were checked on 6 October 2026 against the PwC Worldwide Tax Summaries for Romania; amounts are rounded to the leu, as on a Romanian payslip.
| RON a month | At 4,325 | At 10,000 |
|---|---|---|
| Non-taxable amount | 200 | – |
| Pension contribution (CAS) 25% | 1,031 | 2,500 |
| Health contribution (CASS) 10% | 413 | 1,000 |
| Personal deduction (no dependants) | 865 | – |
| Income tax 10% | 182 | 650 |
| Net salary paid to the employee | 2,699 | 5,850 |
| Work insurance (CAM) 2.25%, paid by the employer | 93 | 225 |
| Total cost to the employer | 4,418 | 10,225 |
The RON 200 non-taxable amount applies only to employees paid the minimum wage with a gross income of up to RON 4,600; it was RON 300 until 30 June 2026. Part-time contracts paid below the minimum wage are a common budgeting mistake: CAS and CASS are still due on RON 4,125 a month, and the employer pays the difference out of its own pocket – unless the employee is a student under 26, a pensioner, a person with a disability or already reaches the minimum wage from other contracts (rules from July 2026). The income tax exemption for IT employees ended on 1 January 2025, so the same gross salary now leaves a developer with less net pay than in offers calculated before 2025.
Worked examples for foreign employers, including benefits in kind and posted workers, are in our guide to payroll taxes in Romania in 2026. Company-level taxes are summarised on the Romanian tax law page, and market pay levels by role on salary benchmarking in Romania.
REGES-ONLINE – Managing the National Employment Register
REGES-ONLINE is Romania’s General Register of Employees maintained by the Labour Inspectorate. Every employer in Romania must maintain their REGES-ONLINE entries in real time – any gap between the employment register and the actual employment situation is an immediate compliance breach.
| REGES-ONLINE event | Deadline for registration / update |
|---|---|
| New employee hire | No later than the day before the employee’s first working day (Government Decision 295/2025 – all REGES-ONLINE deadlines). The registration must be submitted before work begins – not on Day 1, not after. This is the most frequently missed deadline. Romania for Business Advisory S.R.L. submits REGES-ONLINE 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 REGES-ONLINE 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 REGES-ONLINE 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 REGES-ONLINE 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 REGES-ONLINE review. |
| Suspension of contract | By the day before the suspension starts; for sick leave, within 3 working days of receiving the medical certificate. Suspension events include maternity leave, sick leave (medical certificate), unpaid leave and military reserve service. Each event must be individually registered in REGES-ONLINE. |
| 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 REGES-ONLINE exit must be recorded on the last day. Late exits trigger automatic fines. |
The Labour Inspectorate (ITM) conducts unannounced inspections of employer premises and can verify REGES-ONLINE entries in real time. Any discrepancy between REGES-ONLINE and the actual employment situation – an employee working without a REGES-ONLINE entry, a salary not updated, a departed employee still shown as active – results in immediate fines: RON 20,000 for each person working without a REGES-ONLINE entry, up to RON 200,000 (Labour Code, art. 260), and RON 3,000 to RON 8,000 for a late or missing update. ITM inspection risk is highest for employers who have not used professional payroll and HR administration. Romania for Business Advisory S.R.L.‘s REGES-ONLINE 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 Advisory S.R.L. 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 applied from its effective date – usually 1 January, but in 2026 the rise to RON 4,325 took effect on 1 July. 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 REGES-ONLINE 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 REGES-ONLINE 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. For resignation, the notice period agreed in the CIM may not exceed 20 working days for execution positions or 45 working days for management positions. During the notice period, the employee continues to work normally. The employer cannot refuse the resignation. REGES-ONLINE 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. REGES-ONLINE updated on the agreed last day. This is the cleanest and fastest termination route when both parties agree. |
| Individual dismissal – performance grounds | Dismissal for professional inadequacy requires a prior evaluation of the employee in accordance with the evaluation procedure established by the applicable collective labour agreement or internal regulations, followed by the statutory dismissal procedure. |
| Redundancy – individual (concediere pentru motive care nu țin de persoana salariatului) | 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. REGES-ONLINE 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 the trade union or employee representatives and compliance with the statutory notification and consultation periods applicable to collective redundancies; 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. |
Payroll Outsourcing or Employer of Record – Who Is the Employer
With outsourced payroll your company stays the employer: it signs the employment contract (CIM), appears in REGES-ONLINE and on the D112, and pays salaries and contributions from its own account, while we calculate, file and keep the records. That needs a Romanian employer with a tax code – an SRL or a registered branch of the foreign company. An employer of record (EOR) works the other way round: the provider signs the CIM as the legal employer and recharges you the salary, the contributions and its fee.
This service is not the right fit if you have no Romanian entity and do not plan one – set up an SRL in Romania or a branch office first, or compare the other routes in our guide to hiring employees in Romania. Nor is payroll the answer for a contractor invoicing through a PFA: there is nothing to put on payroll, but if the work meets fewer than 4 of the 7 independence criteria in art. 7 of the Fiscal Code, ANAF can reclassify it as employment and claim the contributions with interest.
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.