Social insurance and non-wage labor cost

Last reviewed 09 Mar 2023

Social insurance

Statutory health and pension insurance for all gainfully employed persons.

Contribution rates and maximum none contributions

None.

Self-employed persons

Health insurance

Self-employed persons declare and pay health insurance on an annual basis, as 10% of the net income capped at 6, 12 or 24 gross minimum salaries (RON 3,000 per month, i.e. around EUR 600 in 2023), depending on the value of the total annual income received by the individual.

Pension insurance

Self-employed persons declare and pay pension insurance on an annual basis, as 25% of the net income capped at 12 or 24 gross minimum salaries (RON 3,000 per month, i.e. around EUR 600 in 2023), depending on the value of the total annual income received by the individual. Individuals may opt to pay higher pension insurance.

Obligatory pension fund

N/A

Accident insurance

N/A

Maximum contributions

Approx. EUR 1,450 for health insurance. Approx. EUR 3,600 (or more, if opted by the individual) for pension contribution.

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 contributions

N/A

Other

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

Severance fund

N/A

Non-wage labour costs

n/a