Salary calculator 2026: gross, net and employer cost
Enter a salary and see straight away what the employee receives and what the company pays.
- Gross salary
- 15,000 lei
- Health insurance (9%)
- −1,350 lei
- Exemptions applied
- 2,475 lei
- Taxable income
- 11,175 lei
- Income tax (12%)
- −1,341 lei
- Net salary
- 12,309 lei
- Employer social insurance, CNAS (24%)
- 3,600 lei
- Total employer cost
- 18,600 lei
An estimate only. For your company's exact situation, speak to an accountant.
How salary is calculated in 2026
The 9% mandatory health insurance contribution is deducted from the gross salary.
Taxable income is the gross salary minus the health insurance contribution and any exemptions you are entitled to. The personal exemption is 2,475 lei a month if annual income does not exceed 360,000 lei.
Income tax is 12% of taxable income. Net salary is the gross salary minus health insurance and income tax.
Separately, the employer pays a 24% social insurance contribution (CNAS) on the gross salary. It is not deducted from the employee's pay.
Let's see what your business needs
The first consultation is free. We review your documents and tax regime, then tell you exactly what it will cost.
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