Romania Payroll & Compliance
Payroll and compliance in Romania. Everything you need to know.
The BPiON handbook for HR professionals and decision-makers: employment law, leave entitlements and benefits, payroll reporting. Complete, clear and fully updated for 2026.
About the content
Labour Law and Employment Contracts
Romania has one of the most codified employment law systems in the EU. The individual employment contract (CIM) must be registered in REGES-Online no later than the working day before the employee’s first day. Any contractual clause less favourable than the statutory minimum is null by operation of law.
Chapter 2: Leave & Benefits
Leave entitlements, public holidays 2026, sick leave, parental and paternity leave. Plus vouchers and the 33% non-taxable benefit basket.
- Minimum 20 working days annual leave
- 16 statutory holidays — full 2026 calendar
- OUG 91/2025: day 1 of sick leave unpaid by the employer
- Meal, holiday, gift and cultural vouchers
Chapter 3: Payroll & Compliance
Tax rates, minimum wage, D112, REGES-Online, payslip requirements, ANAF calendar and penalties. Everything that must be reported, and when.
- Undeclared work fines: RON 40,000 per employee
- CAS 25%, CASS 10%, income tax 10%: bases and exemptions
- REGES-Online: mandatory from 1 January 2026
- D112: new form from July 2026 (ANAF Order 605/2026)
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This material is provided for general information only. It offers a practical overview and does not cover every situation, and it is not a substitute for tailored professional advice. Regulations change frequently and their application depends on your specific circumstances, so the content may not be complete or fully current at the time you read it. Before acting on anything with legal, tax, or financial consequences, confirm the current requirements with a qualified BPiON specialist. BPiON accepts no liability for decisions made solely on the basis of this material.
