Payroll
Payroll in Romania, run without surprises.
Hiring in Romania is straightforward — if the registration happens before day one, the contributions are computed correctly, and D112 goes out every month. That is exactly the part we take over.
What Romanian payroll involves
The employer obligations, at the review date.
| Obligation | Detail |
|---|---|
| REVISAL registration | Every employment contract is registered in the national employee registry before the start date — not after. |
| Employee contributions | Withheld from gross salary: CAS (pension) 25%, CASS (health) 10%, then 10% income tax after contributions and deductions. |
| Employer contribution | The work insurance contribution (CAM) of 2.25% on top of gross salary. |
| Monthly declaration | D112, covering salaries, contributions and tax for all employees, filed through SPV. |
| The net result | From 100 RON of total employer cost, roughly 57–60 RON reach the employee as net pay. |
What the payroll service includes
- Drafting and registering employment contracts in REVISAL, plus every later change.
- Monthly payroll calculation: gross-to-net, contributions, deductions and payslips.
- D112 prepared and filed every month, on time.
- A monthly payment sheet in English: exact amounts for salaries and taxes, with deadlines.
- Support on hires, salary changes, leave and terminations — with the documents done correctly.
- Gross/net/total-cost simulations before you make an offer, so the budget is real.
Budgeting a hire honestly
The number that surprises foreign employers is not the gross salary — it is the distance between what the company pays and what the employee receives. Between the employee-side contributions (CAS 25%, CASS 10%, then 10% income tax) and the employer-side CAM of 2.25%, roughly 57–60 of every 100 RON of total cost ends up as net pay at the review date. When you negotiate an offer, agree explicitly whether you are talking gross, net or total cost — Romanian candidates usually think in net, and the gap between the two framings has soured more than one first hire. We run the simulation for you before you put a number in writing.
Why the start date rule matters
REVISAL is the rule foreign employers most often learn the hard way: the contract must be in the registry before the first day of work, and there is no friendly grace period. It is also a reason the micro-enterprise tax regime makes payroll strategic — eligibility conditions at the review date include having at least one employee. Getting the first hire right is part tax planning, part compliance, and our payroll guide covers the background in more depth.
Payroll and your accounting, together
Payroll does not live in isolation: salary costs flow into your statutory books, D112 must agree with the ledger, and hiring decisions interact with your tax regime. That is why we run payroll as part of the same monthly service as your accounting — one team, one set of numbers, no reconciliation gap between two providers.
Frequently asked questions
- What must happen before an employee starts work in Romania?
- The employment contract must be registered in REVISAL — the national employee registry — before the start date. Signing the contract is not enough; an unregistered employee working on site is a serious compliance problem. We handle the registration as part of onboarding each hire.
- What does an employee in Romania cost the employer?
- From the gross salary, the employee pays 25% pension contribution (CAS), 10% health contribution (CASS) and 10% income tax after contributions and deductions. The employer adds the 2.25% work insurance contribution (CAM). The net effect: from 100 RON of total employer cost, roughly 57–60 RON reach the employee.
- What is declaration D112?
- D112 is the monthly payroll declaration covering salaries, social contributions and income tax for all employees. We prepare and file it every month through SPV, together with the payslips and payment amounts you need to execute.
- Can a foreign owner employ staff in Romania remotely?
- Yes. Contracts, REVISAL registration and monthly filings are all handled electronically by your accountant. You approve hires and sign digitally; presence in Romania is not required.
- What happens when an employee leaves or their salary changes?
- Every contract event — a raise, a role change, a suspension, a termination — must be reflected in REVISAL and in the monthly payroll on time. We prepare the documents, update the registry and adjust D112, so the paper trail stays consistent from hire to exit.
Hire with the paperwork handled
240+ active clients — many with staff on Romanian payroll. Tell us how many people you employ or plan to hire, and we reply within one business day with a scope and price.