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How Net Salary is Calculated in Romania

Net salary calculation in Romania is regulated by the Fiscal Code and ANAF norms. To calculate net salary, apply the following percentages to gross salary:

Social contribution rates (paid by employee):
• CAS (Social Insurance Contribution): 25%
• CASS (Health Insurance Contribution): 10%

Income tax: 10% of taxable income. Taxable income = Gross salary - CAS - CASS - Personal deduction (if applicable).