Quick answer
- 1. The gross national minimum wage is 4,050 lei in the first part of 2026.
- 2. From July 1, 2026 it rises to 4,325 lei gross, by government decision.
- 3. The matching net is roughly 2,500-2,600 lei.
- 4. A special deduction that lowers taxes applies to the minimum wage.
- 5. No negotiated salary may fall below the gross minimum in force.
What the law says
- The guaranteed gross minimum wage is set by government decision.
- For 2026: 4,050 lei gross, then 4,325 lei gross from July 1.
- A special deduction on the taxable base applies at the minimum wage.
- The same contributions are withheld: CAS 25%, CASS 10% and 10% tax.
- Paying below the gross minimum wage is penalized as a violation.
Practical examples
- Example: at 4,050 lei gross, after CAS, CASS, tax and the special deduction, the net is roughly 2,550 lei.
- Example: after July 1, at 4,325 lei gross, the net reaches around 2,700 lei.
- Example: for a 4-hour part-time schedule, the minimum wage applies proportionally to hours worked.
Common mistakes
- Keeping the old minimum after the new one took effect on July 1.
- Forgetting the special minimum-wage deduction and computing a lower net.
- Applying the full minimum wage to a part-time contract instead of proportionally.
- Confusing gross and net minimum wage when negotiating.
How 4softhr helps
- 4softhr lets you update organization-wide salary references when the national minimum changes.
- It flags contracts that would fall below the gross minimum in force.
- It computes proportionally for part-time contracts based on real attendance.
- It prepares updated pre-payroll data for the accountant and Declaration 112.
- It integrates with 4conta from the 4b2b ecosystem for the gross-to-net conversion.
