Module: PYRO | Molga: 73 | Currency: RON | Region: Europe
Field | Detail |
Statutory | CAS (25% EE + 4% ER), CASS (10% EE), Impozit venit 10%, ReviSal |
Tax | Flat 10% income tax |
Key Feature | ReviSal e-Register & CAS/CASS Contributions |
Pay Frequency | Monthly |
Banks | Banca Transilvania, BCR, BRD-GSG |
Romania-Specific Highlights
ReviSal (Electronic Register of Employees):
- Mandatory e-registration before first day of work
- API integration with Inspectoratul Teritorial de MuncΔ (ITM)
- Events: hire, termination, salary change, suspension
CAS/CASS Contributions:
- CAS (pension): 25% EE (standard) or 33.75% (reduced social tax option for special conditions)
- Employer CAS supplement: 4% for special working conditions
- CASS (health): 10% EE; no employer health contribution
- CAM (labor insurance): 2.25% ER
Chapter 5.5: D112: monthly combined contribution and income declaration via ANAF; D101: annual corporate tax; ReviSal transmission; AdeverinΘΔ de venit: income confirmation for employees; Tichet de masΔ (meal vouchers): tax-exempt up to RON 40.06/day; Concedii medicale: sick leave certificates processing (75% salary from employer, reimbursed by CNAS)