๐. ๐ก๐ฎ๐๐ถ๐ผ๐ป๐ฎ๐น ๐น๐ฒ๐๐ฒ๐น
As of 1st of January 2023, the monthly minimum gross base salary at national level will be increased from 2,550 RON (approx. 510 EUR) to 3,000 RON (approx. 600 EUR) for a normal working schedule averaging 165.333 hours/month, i.e. 18.2 RON/hour (approx. 3.7 EUR /hour).
๐๐. ๐๐ป๐ฑ๐๐๐๐ฟ๐ ๐น๐ฒ๐๐ฒ๐น
1. ๐๐ฐ๐ฏ๐ด๐ต๐ณ๐ถ๐ค๐ต๐ช๐ฐ๐ฏ ๐ด๐ฆ๐ค๐ต๐ฐ๐ณ – As of 1st of January 2023, the monthly minimum gross base salary in the construction sector will also be increased from 3,000 RON (approx. 600 EUR) to 4,000 RON (approx. 812 EUR)
2. ๐๐จ๐ณ๐ช-๐ง๐ฐ๐ฐ๐ฅ ๐ด๐ฆ๐ค๐ต๐ฐ๐ณ โ although differentiated during 2022 in relation to the minimum gross base salary at national level, the monthly minimum gross base salary for this sector will remain the same during 2023, respectively 3,000 RON (approx. 600 EUR).
Thus, as of 1st of January, the monthly minimum gross base salary for this sector will equal the monthly minimum gross base salary at national level.
๐๐๐. ๐ก๐ผ๐ป-๐๐ฎ๐ ๐ฎ๐ฏ๐น๐ฒ ๐ฝ๐ฎ๐ฟ๐ ๐ผ๐ณ ๐๐ต๐ฒ ๐บ๐ถ๐ป๐ถ๐บ๐๐บ ๐ด๐ฟ๐ผ๐๐ ๐ฏ๐ฎ๐๐ฒ ๐๐ฎ๐น๐ฎ๐ฟ๐
As of 2023, an amount of 200 RON from the salary of fulltime employees will be exempted from income tax and social security contributions provided that the following conditions are met:
a) the value of the salary set in the employment contract is equal to the minimum gross base salary at national level for the respective month;
b) the total gross value of salary income (i.e, base salary plus other work indemnities) received by the employee for the respective month is less or equal to 4,000 RON.
#Recommendation: When evaluating the total gross value of the salary income, employers should carefully examine all cash and in-kind benefits offered to employees for determining whether the monthly 4,000 RON limit is met.
#Note: Employees from the agri-food sector may access such tax facility only if they do not benefit from the special tax regime introduced in 2022 for companies in this business sector. Consequently, only one of the two special tax exemptions can be accessed by employees.
Employees from the construction sector are automatically excluded given the higher minimum gross salary set at industry level.
This article was first published on Wednesday 14 December 2022 by our Romanian member firm Suciuโ Employment and Data Protection Lawyers. Do you have specific questions on this topic or on any other employment question? Reach out to our member firm representative Andreea Suciu and find out more about the firm’s services and how they can assist you.
