In Romania, all employees and employers pay income tax as follows:
Contributions to the social security budget (pension scheme)
- 9.5% of the employee’s gross monthly income
- 19.75% of the total gross monthly wages earned by employees paid by the employer
Contributions to the unemployment benefit scheme
- 1% of the gross monthly income for the insured employees, based on a contract
- 2.25% of the total gross monthly wages earned by employees and paid by employers
Contributions to the social health insurance scheme
- 6.5% of the employee’s gross monthly income
- 7% of the total gross monthly wages earned by employees, paid by employers