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Social insurance and non-wage labor cost

Social insurance and non-wage labor cost

Last reviewed 26 Jan 2026

Social insurance

Statutory health and pension insurance for all gainfully employed persons.

Contribution rates and maximum contributions

None.

Self-employed persons

Health insurance

Self-employed persons declare and pay health insurance on an annual basis, at 10% of the taxable income, capped at 72 gross minimum salaries (RON 4,050 per month, i.e., around EUR 790 – gross minimum salary valid for January 2025), depending on the total annual income received by the individual.

Since 2024, a minimum health insurance contribution is in force, amounting to 10% of the value of 6 minimum gross salaries (2,430 RON/year – approximately EUR 470 – based on the minimum gross salary of 4,050 RON/month valid for January 2025), except in cases where the self-employed person has earned income from wages and assimilated to wages in the previous year at a level at least equal to 6 gross minimum salaries

Pension insurance

Self-employed persons declare and pay pension insurance on an annual basis, at 25% of the annual taxable income, capped at 12 or 24 gross minimum salaries (RON 4,050 per month, i.e., around EUR 790 – the gross minimum salary valid for January 2025), depending on the total annual income received by the individual. Individuals may choose to pay a higher pension insurance amount.

Obligatory pension fund

N/A

Accident insurance

N/A

Maximum contribution

10% of 72 gross minimum salaries for health insurance (RON 29,160 per year, around EUR 5,700 – based on the January 2025 gross minimum salary).

25% of 24 gross minimum salaries for pension contributions. (RON 24,300 per year, approximately EUR 470 - based on January 2025), or more if opted for by the individual.

Employed persons

Health and accident insurance

Employee: 10%, uncapped

Pension insurance

Employee: 25%, uncapped
An additional pension insurance contribution of 4% / 8% is due by the employers for particular, respectively special work conditions.

Maximum contribution

N/A

Others

Work insurance contribution: due by employer - 2.25 % of the gross salary.

Severance fund

N/A

Non-wage labor cost

n/a

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