Country Payroll Guide Romania

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Key Facts

Capital
Bucharest
Date format
dd-mm-yyyy
Currency
Romanian Leu (LEI)
VAT
the standard rate is 19%

Contributions

Employers

Unemployment Insurance
Unemployment Insurance - 2.25%
Disability Fund
Disability Fund - 4%
Total Employment Support
Total Employment Support - 6.25%

Employees

Health Insurance Contribution
Health Insurance Contribution - 10%
Total Employee Cost
Total Employee Cost - 35%

Minimum Wage

Minimum Wage
The minimum wage in Romania is 2300 LEI per month for full-time employees.

Payroll

Payroll Cycle
Monthly
13th Salary

This is not a requirement by law. Each company will decide if they wish to provide their employee(s) with this bonus.

Income Tax

Employee Income Tax (1)
Flat Rate - 10%

Working Hours

General Working Hours

40 hours per week.

Overtime

Maximum of 8 extra hours per week.

Leave

Paid Time Off

Minimum of 20 days per year.

Public Holidays

15 public holidays.

Sick Days

The employee must have contributed to the Health House for a minimum of 6 months prior to taking sick leave. The pay received by employees is between 75-100% of the calculation base.

Maternity Leave

18 weeks (126 days), a minimum of 6 weeks (42 days) of post natal leave is required.

Paternity Leave

Fathers are entitled to 5 days paid paternity leave in the first 8 weeks of the birth.

Parental Leave

Parental leave is available until the child turns 2 years old. The employee is entitled to 85% of the employees revenue from the last year.

Other Leave

Bereavement Leave (2 days) & Marriage Leave (5 days).

Termination

Termination Process

Must be terminated in written form.

Notice Period

20 working days.

Severance Pay

No legal requirement regarding severance pay.

Probation Period

30 calendar days for disabled persons; 90 calendar days for operational positions; 120 calendar days for management positions.

Visa

Employment Visa

A work permit and a long stay visa are required.