Employer of Record in Romania

Employ in Romania without an entity — REVISAL-registered contracts, compliant payroll and the EU’s lowest employer contribution burden.

Corvin Castle in Hunedoara, Romania

Hire in Romania without setting up an entity

Romania has quietly become one of Europe’s best hiring markets: a large, technically strong, English-proficient workforce — and the lowest mandatory employer contribution in the EU at just 2.25% of gross salary. The catch is procedural rather than financial. Employment contracts must be written in Romanian and registered in the government’s REVISAL register before the employee’s first day, dismissals are formal and courts lean toward employees, and the minimum wage moves mid-year, forcing payroll recalculations.

An Employer of Record takes on all of it: TopSource employs your Romanian hires with compliant Romanian-language contracts registered on time, payroll that absorbs the July rate changes, and terminations run by people who know the procedure — while your new hires focus on the job you hired them for.

Calculate Your Employee Costs in Romania

Enter a gross salary to see the full monthly cost of a hire in Romania — the 2.25% employer contribution and the employee’s gross-to-net breakdown in one view.

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*Indicative figures only and not definitive legal advice. Local regulations change frequently. Consult an expert
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How EOR in Romania works: the process through TopSource

Step 1

Confirm the role and structure

We agree the position, salary and benefits with you — quoted in gross, the way Romanian offers work — and confirm whether the hire is an EU national or needs work authorisation.

Step 2

Issue a compliant contract

Your new hire receives a written employment contract in Romanian (bilingual on request) under the Labour Code, indefinite by default, with probation, notice and working time clearly set out.

Step 3

Register before day one

We register the contract in REVISAL no later than the day before work begins — the deadline that trips up foreign employers most — and handle every later amendment within its statutory window.

Step 4

Run payroll

We calculate gross-to-net under the inverted model — the employee’s 35% contributions and 10% flat tax withheld, your 2.25% CAM added — apply the July minimum wage step, and administer meal vouchers where offered.

Step 5

Support the relationship day to day

Your account manager and the employee both have a direct line to us for contract questions, leave, benefits and — when needed — a termination run through the formal procedure, costed before you decide.

Know your Romania hiring costs before you commit

Tell us the role and salary — we’ll send back the full Romanian employment cost, gross-to-net included, within one business day.

Get a Custom Employment Quote

Employer Costs in Romania at a Glance

2.25 %
The EU's lowest standard employer contribution
RON 4,325
Gross minimum wage from 1 July 2026
20
Minimum annual leave, in working days

Employer Costs in Romania Explained

Romania inverts the usual European cost structure: the employer’s only standard contribution is a 2.25% labour insurance charge (CAM), while employees carry 25% pension and 10% health contributions plus a 10% flat income tax withheld from gross salary. The gross minimum wage is RON 4,050 in the first half of 2026, rising to RON 4,325 from 1 July 2026. Here’s the breakdown.

Since a 2018 reform, social contributions sit almost entirely on the employee side: 25% pension (CAS) and 10% health (CASS) come out of gross salary, alongside the 10% flat income tax. The employer adds only the 2.25% labour insurance contribution (CAM) on top — so a RON 10,000 gross salary costs the employer RON 10,225. Gross salaries in Romania are set with this in mind, which matters when you benchmark offers against other countries.

Every employment contract must be concluded in writing, in Romanian, and registered in the electronic employee register (REVISAL, now called REGES-ONLINE) no later than the day before work begins. Late or missing registration draws fines per employee, and undocumented work is treated severely. Amendments — salary changes, role changes, working-time changes — must also be registered within statutory deadlines, which is why registration discipline is one of the first things we take over.

Romania’s minimum gross wage is RON 4,050 per month in the first half of 2026, rising to RON 4,325 from 1 July 2026, with a higher floor of RON 4,582 in construction. A portion of minimum-wage pay currently benefits from a tax-and-contribution exemption under fiscal facilities. Any July payroll must apply the new base — including for part-time contracts, where contributions are assessed on at least the minimum wage.

Meal vouchers are the near-universal supplement — tax-advantaged, expected by candidates, and inexpensive relative to their perceived value — alongside private medical subscriptions in professional roles. The long-standing IT income tax exemption was eliminated from 2025 — IT staff now pay the standard 10% income tax — so it should no longer anchor a compensation strategy; we confirm the current fiscal treatment at the point of hire.

EOR or entity setup: which one fits your Romania plan?

Incorporating an SRL in Romania is inexpensive, but the ongoing weight — REVISAL administration, Romanian-language documentation, fiscal registrations, mid-year rate changes and formal dismissal procedure — lands on whoever employs the staff. An EOR makes sense while you’re testing the market or building a first team; your own entity usually wins once Romanian headcount and permanence justify running that machinery yourself.

Consider an EOR if you’re:

  1. Hiring your first one to five people in Romania
  2. Hiring developers or specialists fast, without waiting on registrations
  3. Still validating the market before committing capital to an entity
  4. Working to a hiring deadline measured in weeks, not months
Peles Castle in Sinaia, Romania

Why TopSource for Employing in Romania

TopSource for Employer of Record, global payroll or any other of our services represent a simpler, more reliable and transparent option.

We don’t hide fees or sneak price increases. We don’t lock you in for employees you don’t use. But we do give you a dedicated point of contact, available on the phone so you get answers fast — including on the questions Romania raises, from REVISAL deadlines to what July’s wage step means for your budget. We blend HR advisory with in-market expertise, and we stay flexible around the needs of your business.

Palace of the Parliament in Bucharest, Romania

More than an Employer of Record.

Employer of Record services are only one way that we help you accelerate your global growth goals. From talent advisory to entity management, we give you the tools you need to research, enter and expand into your key markets.

Market Selection Advisory

Compare available talent, compensation, additional costs and regulations across different countries

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Market Selection Advisory
Salary Benchmarking

Identify and prioritize markets for growth based on talent, cost & regulations

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Salary Benchmarking
Global Skills Analysis

Map skill availability by region to align talent strategies with business goals..

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Global Skills Analysis
Talent Acquisition

Find, hire & onboard the highly skilled team members you need in each locality.

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Talent Acquisition
Talent Strategy Optimization

Optimize your talent strategy to enable your organization to achieve it’s global ambitions.

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Talent Strategy Optimization
Global Benefits Review

Benchmark your global benefits to boost employee retention.

Read more
Global Benefits Review

Frequently
asked questions

A 2018 reform shifted social contributions from employer to employee, with gross salaries adjusted upward at the time to compensate. The employer now pays only the 2.25% labour insurance contribution for standard working conditions — the lowest mandatory employer burden in the EU — while the employee’s 35% contributions and 10% tax are withheld from gross.

REVISAL — renamed REGES-ONLINE by the government in 2025 — is Romania’s electronic register of employment contracts. Every contract, and every later amendment, must be registered within strict deadlines, the initial registration before the employee’s first day. Failures are fined per employee and surface quickly in labour inspections, which is why registration discipline is one of the first things we take over as EOR.

Think in gross terms: the employee’s net is roughly 55–60% of gross after the 35% contributions and 10% tax (personal deductions help at lower salaries), while your total cost is gross plus 2.25%. Meal vouchers are a widespread, tax-efficient supplement that Romanian candidates broadly expect — we can include them in the package.

Only on legally defined grounds, with documented procedure. For an employer-initiated dismissal the statutory notice is a minimum of 20 working days for all employees; the 20-day (execution) / 45-day (management) split applies instead to employee resignation. Probation — up to 90 calendar days for execution roles, 120 for management — is the flexible window. Because Romanian courts scrutinise procedure closely, we run every termination through the formal steps rather than relying on negotiated exits alone.

The long-standing income tax exemption for IT employees was eliminated from 2025 — they now pay the standard 10% income tax like everyone else — so it can no longer be the basis of a compensation strategy. Fiscal rules still change year to year, so we confirm the current position at the point of hire rather than assuming last year’s treatment still applies.

EOR wins on speed and procedural safety: employees working in days, REVISAL and documentation handled, exits run by the book. Your own SRL wins on scale, once a Romanian team is large and permanent — entity overhead is genuinely low here, so the crossover comes earlier than in most countries. We transfer the team across when the time comes.

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