Country Profile: Romania | Module: PYRO | Currency: RON | Molga: 73
Key Statutory: CAS (pension 25%), CASS (health 10%), Income tax 10% flat, CAM (employer labor 2.25%), D112 monthly declaration, Deducere personală (personal deduction)
Key Config Items
- Molga 73; RON; Romanian; fiscal year Jan–Dec
- CAS (pension): 25% employee-only (normal conditions); 8% employer for special conditions
- CASS (health): 10% employee; employer-only CAM 2.25%
- Income tax: flat 10% on taxable income after deductions
- D112: monthly electronic tax and contribution declaration to ANAF
- Deducere personală: personal allowance (sliding scale by income and dependents)
Wage Types & Testing
- Salariu de baza (RO01), Tichete de masa (RO10 — meal vouchers)
- CAS employee (RO61): 25%; CASS employee (RO62): 10%
- CAM employer (RO63): 2.25% labor insurance
- Income tax (RO70): 10% flat after deductions
- UAT: D112 ANAF test portal; contribution file validation
- AMS: Annual ANAF declaration format update; minimum wage revision