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In Romania, mandatory social contributions consist of the following:

1. Ìý

   •ÌýÌýÌýÌý social security contributions, due to the state social insurance budget

2. Ìý

   •ÌýÌýÌýÌý health insurance contributions, due to the National Budget for Health Insurance

3. Ìý

   •ÌýÌýÌýÌý insurance contributions for work, due to the general consolidated budget

The amounts obtained from social security contributions are made into the public pension system. These contributions are applicable for the following categories of income, obtained in Romania or outside Romania (Fiscal Code, Art 137):

1. Ìý

   •ÌýÌýÌýÌý income from salaries or income assimilated to salaries

2. Ìý

   •ÌýÌýÌýÌý income from independent activities

3. Ìý

   •ÌýÌýÌýÌý income from intellectual property rights

4. Ìý

   •ÌýÌýÌýÌý indemnities for loss of job

5. Ìý

   •ÌýÌýÌýÌý health insurance benefits

Note that there is a RON 300/month threshold that is considered exempt from social security contributions until 31 December 2025 (Emergency Ordinance No 156 of 30 December 2024).

Social security contributions

The rates of social security contributions are as follows (Romanian Fiscal Code, Art 138):

1. Ìý

   •ÌýÌýÌýÌý employee contributions: 25% is owed by