Civil law

Employment contract, management/mandate contract etc.

Social insurance

General managers contributions: pension insurance (standard working conditions): 25% not capped; health insurance:10% not capped.

Employer's contributions: Work insurance contribution: 2.25%

Income tax

10%

VAT

Employee, management/mandate contract: no VAT

Work permit

Citizens of Economic European Area countries and Switzerland may work in Romania without the need for a work permit.

Residence permit / Settlement permit

Right of residence and settlement for EU/EEA citizens

Liability

Personal liability for negligence in the execution of duties.

Minimum remuneration

Employment contract: Minimum gross salary
December 2023: 3,300 RON/month,i.e. around EUR 665, with exceptions in the construction sector (4,582 RON/month i.e. around EUR 920) and agriculture and food industry (3,436 RON/month i.e. around EUR 690).