Romania HR and Payroll Glossary: 20 Local Terms and Acronyms Explained

The terms and acronyms you meet on payslips, tax and employment documents in Romania. Figures are for 2026; the calculations are on Romania's HR data page and in the take-home pay calculator.

ANAF CAM CAS CASS CCM CIM Concediere Concediu de odihnă D112 Deducere personală Desființarea locului de muncă Funcția de bază Impozit pe venit ITM Perioada de probă Pilonul II Preaviz REGES Salariu net Salariul minim brut pe țară

Tax

D112 Declaration 112

Declarația privind obligațiile de plată a contribuțiilor sociale, impozitului pe venit și evidența nominală a persoanelor asigurate

The monthly return in which the employer reports each employee's pay, CAS, CASS, CAM and income tax to ANAF. It is filed and the amounts paid by the 25th of the following month. Source

Deducere personală Personal deduction

deducere personală

A monthly allowance off the tax base for low earners only: with no dependants it is 20% of the minimum wage at minimum-wage pay, falling to zero at the minimum wage plus 2,000 lei a month (6,050 lei to June 2026, 6,325 lei from July). It is larger with dependants. Most white-collar salaries get none. Source

Funcția de bază Main job

funcția de bază

The employment the employee declares as their main job. The personal deduction is given only there; pay from a second employer is taxed at 10% after contributions with no deduction. Source

Impozit pe venit Income tax

impozit pe venit

A flat 10% tax on salary, calculated each month on gross pay less CAS, CASS and any personal deduction, and withheld by the employer as a final tax. Employees on a single job normally file no annual return for salary. Source

Social security and pensions

CAM Work insurance contribution

contribuția asiguratorie pentru muncă

The only general employer contribution: 2.25% of gross pay, uncapped. It funds unemployment, wage-guarantee, work-accident and sick-leave benefits. Total employer cost is therefore gross pay plus 2.25%. Source

CAS Social insurance contribution (pension)

contribuția de asigurări sociale

Romania's pension contribution: 25% of gross pay with no ceiling, paid entirely by the employee and withheld by the employer. It is deducted before income tax is worked out. Employers pay no CAS for normal office work, only an extra 4% or 8% for special or particular working conditions. Source

CASS Social health insurance contribution

contribuția de asigurări sociale de sănătate

The health insurance contribution: 10% of gross pay with no ceiling, paid by the employee through payroll. Like CAS it reduces the income-tax base. There is no employer health contribution. Source

Pilonul II Mandatory private pension (Pillar II)

pilonul II de pensii

The mandatory privately managed pension fund for younger workers. Part of the employee's 25% CAS is redirected to it rather than charged on top, so it adds no cost for the employer or employee. Source

Pay and payroll

Salariu net Net salary

salariu net

Take-home pay after CAS, CASS and income tax. Romanian candidates and job adverts often quote net monthly pay, so offers should state gross and net. With no personal deduction, net is 58.5% of gross. Source

Salariul minim brut pe țară National guaranteed gross minimum wage

salariul de bază minim brut pe țară garantat în plată

The national minimum monthly base salary for full-time work, set by government decision: 4,050 lei to 30 June 2026 and 4,325 lei from 1 July 2026 (HG 146/2026). Paying less is a fine of 3,000-5,000 lei per employee. It also sets the personal-deduction threshold. Source

Employment law

CCM Collective labour agreement

contract colectiv de muncă

A company- or sector-level agreement between employer and unions or employee representatives. It often adds leave days, paid days off and redundancy compensation above the Labour Code minimum and binds the employer for its term. Source

CIM Individual employment contract

contract individual de muncă

The written employment contract, in Romanian, signed before work starts. It is open-ended by default; fixed-term contracts are allowed only in listed cases, with at most three in succession between the same parties. Each contract must be registered in REGES before the first day. Source

Concediere Dismissal

concediere

Termination by the employer, allowed only on grounds listed in the Labour Code, after the required procedure (disciplinary investigation, prior evaluation for poor performance) and by a written, reasoned decision. A court that annuls a dismissal orders back pay and, if the employee wants, reinstatement. There is no statutory severance. Source

Concediu de odihnă Annual paid leave

concediu de odihnă

At least 20 working days a year, with the actual number set in the contract or collective agreement. Romania has 17 named public holidays (14 separate non-Sunday days in 2026), which are not taken out of leave. Unused leave can be paid out only when employment ends. Source

Desființarea locului de muncă Abolition of the job (redundancy)

desființarea locului de muncă

Dismissal for reasons not related to the employee: the job must actually disappear for a real and serious cause. Compensation is due only if the collective agreement or contract provides it. At least 10 redundancies within 30 days in a firm of over 20 staff (higher thresholds from 100 staff) is a collective dismissal, with consultation and notification duties. Source

Perioada de probă Probation period

perioada de probă

Up to 90 calendar days for staff roles and 120 for managers, once per contract. During or at the end of it either side can end the contract by written notice, with no notice period and no reason. Source

Preaviz Notice period

preaviz

An employer must give at least 20 working days' notice for dismissal on medical, performance or redundancy grounds (none for disciplinary dismissal). An employee resigning gives the agreed notice, at most 20 working days, or 45 for managers. Source

Agencies and institutions

ANAF National Agency for Fiscal Administration

Agenția Națională de Administrare Fiscală

Romania's tax authority. It collects income tax and all social contributions (CAS, CASS, CAM) through the employer's monthly D112 return; there is no separate social-security collection agency. Source

ITM Territorial Labour Inspectorate

Inspectoratul Teritorial de Muncă

The county (and Bucharest) offices of the Labour Inspectorate, which inspect employers, run REGES and fine breaches such as undeclared work or pay below the minimum wage. Dismissal disputes go to the courts, not to the ITM. Source

REGES General register of employees

Registrul general de evidență a salariaților

The Labour Inspectorate's online register of every employment contract. Employers must register a new contract by the day before work starts and report changes such as pay rises within 20 working days. Source

For Japan, see the Japan HR Glossary.