Your Romanian payslip explained, line by line

What a payslip is, and what it is not

The payslip (in Romanian fluturaș, fișa de salariu, "chitanța de salariu") is the summary of one month's pay for one employee: what you earned gross, what was deducted, what you received net. Payroll produces it from the same calculation used for the payroll statement. We did not find in the Labour Code an express obligation to hand out a payslip; your contract, however, must state your base salary, the other elements of your pay and how often you are paid (art. 17(3)(k)).

A payslip is not proof of payment. The Labour Code says two separate things:

• your salary can be paid by transfer into a bank account (art. 166(2));
• payment is proven by signing the payroll statements, and by any other supporting documents showing the payment was made to the employee entitled to it (art. 168(1)).

In practice: the signed payroll statement or the bank document showing the payment to you. You do not need both. The payslip is neither of them.

The lines on your payslip, one by one

Line names differ from one payroll program to another. The order below follows the calculation.

Gross base salary

The amount in your individual employment contract, for a whole month worked. If you worked only part of the month (hiring, leaving, unpaid leave), the line shows the amount in proportion to the time worked. Your base salary cannot be below the minimum wage, which is 4,325 lei for full-time work from 1 July 2026 (details in the minimum wage guide (Romanian)).

Bonuses and other gross earnings

If you work in shifts, this is where paid overtime, the night bonus, bonuses from the collective or individual contract, and premiums appear. Each bonus should have its own line and the number of hours it was calculated on. If you only see a total, ask for the breakdown.

The 300/200 lei tax-free amount

A new line in 2026. It applies only if all the conditions in OUG 89/2025, art. III are met:

• full-time individual employment contract, at your main job;
• the gross base salary in the contract, without bonuses, equals the minimum wage for that month;
• your gross salary income for the month from the same employer, without meal vouchers, holiday vouchers and food allowance, is not above 4,600 lei (July–December 2026) or 4,300 lei (January–June 2026);
• your base salary was not reduced between the date the ordinance came into force and 31 December 2026 (art. III(2)).

The amount is 200 lei/month in July–December 2026 and was 300 lei/month in January–June. It is reduced proportionally if you started or left during the month, or if your salary was at the minimum for only part of the month (art. III(4)). No tax and no social contributions are due on this amount, and the ordinance also excludes it from the CAM base (Fiscal Code, art. 220⁴). The money stays in your net pay.

Base for CAS and CASS

Gross income minus the tax-free amount, if it applies. On a salary of 4,325 lei with the tax-free amount, the base is 4.125 lei.

CAS (pension) and CASS (health)

The contributions deducted from your pay: CAS 25%, CASS 10% of the base (Fiscal Code, art. 138(a) and art. 156). Rounding to the leu in the examples below is approximate: we did not find a rounding rule in the D112 instructions.

Personal deduction

An amount that lowers the tax base, set by your gross income and the number of dependants you support (Fiscal Code, art. 77). It is given only at your main job and only if your gross monthly income is at most the minimum wage + 2,000 lei. For an income up to the minimum wage, the deduction is 20 % of the minimum wage with no dependants (25/30/35/45 % with 1/2/3/4 or more), then it goes down by 0,5 points for every 50 lei above the minimum. The deduction is not extra money; it only lowers your tax.

Tax base and income tax

Base = gross income − tax-free amount − CAS − CASS − personal deduction. Income tax is 10% of the base (Fiscal Code, art. 78(2)(a)); rounding to the leu is approximate.

Net salary

Gross income − CAS − CASS − tax. The tax-free amount stays in your net pay.

Deductions after net

Advance, garnishment (poprire), loan instalments, union dues. These reduce the amount transferred, not your net salary. If the money in your account is less than the net, this is usually why.

CAM and the employer's total cost

The work insurance contribution: 2.25%, paid by the employer on top of gross pay. Employer cost = gross + CAM (Fiscal Code, art. 220³). It is not taken from you.

Hours and days

Hours worked, night hours, overtime hours, annual leave days taken and the balance, sick leave days. Compare them with your timesheet and your shift schedule. Annual leave is at least 20 working days a year (Labour Code, art. 145).

Example: minimum wage in July–December 2026

What a payslip does not prove

• Payment. See above: signed payroll statement or bank document (art. 168(1)).
• That contributions were paid. The payslip shows what was deducted, not that it was paid to the state budget. You can see your data in the electronic employee register (contract, salary) online (Labour Code, art. 34(5¹)); for the contributions declared, ask HR or ANAF.
• Seniority and income for the bank. For these you need a salary or seniority certificate (adeverință), signed by the employer.

Where to ask if something does not match

1. HR or payroll, in writing (e-mail, message, registered request). Attach the payslip, the timesheet or shift schedule and your bank statement. Note the date.
2. The Labour Inspectorate (Inspecția Muncii), if you get no answer or if your salary was not paid: an online petition through the form on inspectiamuncii.ro. The answer comes within 30 days of registration, extendable by at most 15 days (OG 27/2002, art. 8-9). Anonymous petitions are not examined.
3. The court, for unpaid wages: within 3 years from the date the money was due (Labour Code, art. 171(1)).

To check the calculation, use the salary calculator, which starts from the net and shows the gross and the cost (within its limits: full-time, whole month, main job), or ask payroll to explain.