Ready-Made Companies in Romania
An existing SRL whose payroll and books we take over from the day of the transfer.
payroll
Payroll Services in Romania for Foreign-Owned SRLs
Employees and administrators paid correctly each month, form 112 and REGES-Online handled on time, every step explained in English.
- Form 112 by the 25th
- Contracts in REGES-Online by the day before work starts
- Performed by CECCAR-registered accountants
Each month's payslips, checked against the payroll statement before form 112 is filed.
Payroll for a Romanian SRL, run inside the accounting contract
We run your Romanian company's payroll: gross to net, payslips, form 112, the payment schedule and your REGES-Online register under delegation. Our CECCAR-registered accountants perform it inside the accounting contract, as payroll is CECCAR work (art. 6(e), 10(c) OG 65/1994, text to 2017). It is part of what a CECCAR-registered accountant does for a foreign-owned SRL each month.
The service is for an owner abroad whose Romanian SRL pays employees or an administrator. We are not an employer of record: we do not hire on your behalf, arrange permits or pay salaries. You pay from the company's account; we compute, file and explain each step in English.
What's included
Eight parts of one monthly service, all inside the accounting contract.
Gross to net, every month
CAS, CASS and salary tax withheld, the employer's CAM computed, and the basic personal deduction applied where the pay qualifies. Each rate sits in the table below.
Payroll statement and payslips
The stat de salarii (payroll statement) and a payslip for each employee. The statements are your archive for 50 years (art. 25(1) Law 82/1991, 2008 republication).
Form 112, filed through SPV
The return of contributions, income tax and insured persons, filed in ANAF's SPV under your authorisation, on the model in force from reporting month 07/2026. Part of the tax calendar of a Romanian company.
Your payment schedule
What you pay to the state budget and by when: the 25th of the following month, or the 25th after the quarter for a quarterly filer (art. 80(1)-(2), 146(3) Fiscal Code).
REGES-Online under delegation
New contracts, suspensions, medical leave and terminations entered in your employee register by our staff, acting as your external provider (prestator) under your delegation.
The right filing regime
Quarterly form 112 by default for a micro-enterprise with an average of fewer than 3 employees last year (până la 3 salariați exclusiv), or monthly by an option filed by 31 January (art. 147(4), (8) Fiscal Code).
Administrators under a mandate contract
Pay under a contract de mandat (mandate contract) computed and filed as salary income, as the Fiscal Code treats it (art. 76(2)(o)).
Year-end and rule changes
The annual document to each employee on request (art. 81(2) Fiscal Code), and alerts in English when the form 112 model or the minimum wage decision changes.
Who it is for
Four kinds of company this service is built for.
Owner-directors of a micro-enterprise
At least one employee is required; a mandate contract paid at least the minimum wage counts (art. 47(1)(g), 51(4)(b) Fiscal Code). A new company has 90 days from registration (art. 48(3), from 25 February 2026).
Companies hiring their first employee
The contract goes into REGES-Online, and the company's register is set up, by the day before the first employee starts (HG 295/2025 art. 7, as the Labour Inspectorate states it).
Owners insured elsewhere in the EU
Romanian contributions apply subject to EU social security coordination and bilateral agreements (art. 220^1(a) Fiscal Code). We check the A1 position case by case.
Trading SRLs with a growing team
Payroll run beside the VAT filings, for a company that sells, hires and already needs VAT registration and monthly returns in Romania.
How a payroll month runs
Steps 1 to 3 happen once, step 4 at each hire, steps 5 to 8 monthly or yearly. Our own working times are marked as practice.
law a term set by law or an official rule
once
- 1
Contract and SPV authorisation
You and our accountants
- law contract with CECCAR members, art. 10(3) Law 82/1991
- 2
REGES-Online delegation
Your legal representative
- law ITM password activation lasts 30 days
- 3
Filing regime fixed
Our accountants
- law monthly option filed by 31 January, art. 147(8)
each hire
- 4
Contract signed and registered
You; our accountants
- law copy handed over before work starts
- law REGES-Online at the latest the day before
each month
- 5
Your month's events in
You
- law medical leave in the register within 3 working days
- 6
Gross to net and payslips
Our accountants
- 7
Salaries paid, form 112 filed
You pay; our accountants file
- law by the 25th, or the 25th after the quarter
year-end
- 8
Year-end and archive
Our accountants
- law annual document on request, art. 81(2)
- law EU administrator's pay by the last day of February
- law payroll statements kept 50 years
Contract and SPV authorisation
The accounting contract is signed with CECCAR members, as art. 10(3) Law 82/1991 requires, and lists payroll among its services. Inside it you authorise our filings through SPV, covered as tax work (art. 6(a) OG 65/1994).
Access to your REGES-Online register
Your legal representative delegates our firm as external provider; an ITM password activation lasts 30 days (REGES-Online FAQ). Enrolment needs a Romanian CNP, so without one we check the route with you first.
Filing regime fixed
From your expected headcount we set form 112 as quarterly or monthly: quarterly by default for a micro-enterprise with an average of fewer than 3 employees, monthly by an option filed by 31 January (art. 147(4), (8) Fiscal Code).
Each hire, before the first day
The contract is signed and a copy handed over before work starts; we register it in REGES-Online at the latest the day before, working day or not. A bespoke contract text goes to a partner lawyer.
Your month's events reach us
By an agreed day you send days worked, leave, medical certificates, overtime, bonuses, joiners and leavers. Medical leave enters the register within 3 working days, a suspension by the day before (HG 295/2025 art. 5(1)(e)).
Gross to net and payslips
Pay for each employee and administrator, the payroll statement and the payslips, usually within 1 to 3 working days of your inputs (our practice, not a legal term).
Salaries paid, form 112 filed
You pay salaries from the company's Romanian account. We file form 112; contributions and tax are paid by the 25th of the next month, or the 25th after the quarter (art. 80(1)-(2), 146(3), 147 Fiscal Code).
Year-end and archive
The annual document to each employee on request; a non-resident EU administrator's pay reported by the last day of February (OPANAF 2727/2015); payroll statements kept 50 years.
Onboarding usually takes 2 to 5 working days after your documents arrive, in our practice; no official time is published.
Planning your first hire in Romania?
Send the role, start date and gross pay, and the contract reaches REGES-Online by the day before work starts.
What we ask you for
Our request list, not a statutory one: six items once, two per hire, two each month.
- The signed accounting contract and your authorisation to file through SPV
- The REGES-Online delegation of our firm, made by your legal representative
- Whether any legal representative holds a Romanian CNP
- The expected headcount for the year, which sets the filing regime
- The company's Romanian payment account details
- For an owner insured elsewhere in the EU: the A1 certificate or insurer's details
- Role, gross pay (at least the minimum wage in force), start date and working time
- The employee's identity document and CNP, and the signed contract, a copy handed over
- Days worked, leave, medical certificates, overtime, bonuses, joiners, leavers and suspensions
- Confirmation that salaries, contributions and tax have been paid
Romanian payroll rules in 2026: rates, deadlines and the register
Each rate is stated once with its article; worked examples and the full gross-to-net arithmetic are in Romania's payroll taxes.
Contributions and tax on a salary
Rates in force in 2026.
| Item | Who bears it | Rate | Article |
|---|---|---|---|
| CAS, contribuția de asigurări sociale (pension contribution) | Employee, withheld by the employer | 25% | art. 138(a) Fiscal Code |
| CASS, contribuția de asigurări sociale de sănătate (health contribution) | Employee, withheld | 10% | art. 156 Fiscal Code |
| Impozit pe veniturile din salarii (salary income tax) | Employee, withheld | 10% of taxable income, after the basic personal deduction for gross pay up to 2,000 lei above the minimum wage, at the main job | art. 64(1)(b), 77(3) Fiscal Code |
| CAM, contribuția asiguratorie pentru muncă (work insurance contribution) | Employer | 2.25%, one rate, no risk banding | art. 220^3(1) Fiscal Code |
| CAS add-on | Employer, for difficult or special working conditions only | 4% or 8% | art. 138(b)-(c) Fiscal Code |
| CAS floor on full- and part-time contracts | Employer pays the difference in the employee's name | At least CAS on the minimum wage in force that month, pro rata to the working days the contract was active; five groups exempt | art. 146(5^6), (5^7), (5^9) Fiscal Code |
Income other than salaries is covered in personal income tax in Romania.
Filings and the employee register
What falls due, how often, and under which act.
| Obligation | Period | Deadline | Article or act |
|---|---|---|---|
| Form 112 and payment of contributions and tax | Monthly | 25th of the following month | art. 80(1), 146(3), 147(1) Fiscal Code |
| Form 112, one per month of the quarter | Quarterly: a micro-enterprise with an average of fewer than 3 employees in the prior year (până la 3 salariați exclusiv) | 25th of the month after the quarter | art. 80(2), 147(4)-(5) Fiscal Code |
| Early form 112 for a quarterly filer | After medical leave or a leaver in the quarter | 25th of the month after the event | art. 147(11) Fiscal Code |
| Option for monthly filing | Yearly | 31 January | art. 147(8) Fiscal Code |
| New employment contract in REGES-Online | Each hire | At the latest the day before work starts, working day or not | HG 295/2025, Labour Inspectorate FAQ |
| The company's register, first employee | Once | The day before the first employee starts | HG 295/2025 art. 7 |
| Suspension; medical leave | Each event | The day before; within 3 working days | HG 295/2025 art. 5(1)(e) |
| Payroll statements kept | Continuous | 50 years (other accounting documents 10 years) | art. 25(1) Law 82/1991, 2008 republication |
Monthly filer art. 147(1) Fiscal Code
form 112 by the 25th of the following month
Quarterly filer micro-enterprise, fewer than 3 employees; art. 147(4)-(5)
one form per month of the quarter, all by the 25th of the month after the quarter
Option for monthly filing art. 147(8) Fiscal Code
31 January
Early filing a quarterly filer with medical leave or a leaver files that month's form 112 by the 25th of the month after the event, art. 147(11).
The minimum gross wage was 4,050 lei a month from 1 January 2025 (HG 1506/2024, as cited in OUG 156/2024). HG 146 of 12 March 2026 sets the 2026 amount, which we confirm before each payroll run. The sector salary-tax exemptions were repealed from 2025 (OUG 156/2024).
No state fee for form 112 or REGES-Online appears in the rules cited here; what the state takes on payroll is the contributions and the tax.
Problems we solve
Five problems foreign owners bring to a Romanian payroll, with the rule behind each.
Who may lawfully run your payroll
Payroll for clients is CECCAR work, done only by members on CECCAR's Tabloul Corpului (the register of the profession); unauthorised practice is an offence (art. 21(1), 43(1) OG 65/1994). We show who performs yours.
No Romanian CNP on the board
REGES-Online refuses enrolment, and digital signatures, without a Romanian CNP (Labour Inspectorate FAQ). We operate registers under delegation, and check with you at the first contact how your first account can be opened.
Filing every month when you need not
A micro-enterprise with an average of fewer than 3 employees last year (până la 3 salariați exclusiv) files form 112 quarterly by default (art. 147(4) Fiscal Code). We set the regime and watch for what forces an early filing.
Keeping the micro-enterprise employee condition
One employee, or an administrator's mandate contract paid at least the minimum wage, taxed as salary (art. 51(4)(b), 76(2)(o) Fiscal Code). A new company has 90 days, from 25 February 2026 (OUG 8/2026).
The register named correctly, on time
Since 1 April 2025 the employee register is kept online in REGES-Online, the Labour Inspectorate's portal. We file under that name and on its terms: a new contract by the day before work starts.
No Romanian CNP on your board?
Tell us at the first contact, so access to your employee register is planned before the first hire.
Why work with us
Ioana Marinescu
Accounting and reporting client lead, Bucharest. Romanian, English and French. She onboards your company, collects and checks each month's payroll events, coordinates every new hire with the payroll team before the first working day, and explains each filing in English.
Payroll and accounting work is performed by CECCAR-registered accountants under the accounting contract. Filings run through ANAF's SPV and the REGES-Online portal; a partner lawyer handles any bespoke contract text.
From our practice
The first question at onboarding is whether any legal representative holds a Romanian CNP, because access to the employee register depends on it. The second is the expected headcount, because it decides whether form 112 is filed quarterly or monthly.
Frequently asked questions
Why not use a global payroll or employer-of-record platform instead?
Payroll sold to a Romanian SRL as an accounting service is CECCAR work: an outsourced accounting contract may be signed only with a CECCAR member (art. 10(3) Law 82/1991), and only members on CECCAR's Tabloul Corpului may do that work (art. 21(1) OG 65/1994). We run your company's payroll inside that contract; we are not an employer of record.
Who is allowed to run payroll for my Romanian SRL, and who signs it?
An expert contabil (chartered accountant) or a contabil autorizat (licensed accountant) on CECCAR's register: payroll is listed among their tasks (art. 6(e), 10(c) OG 65/1994), and exercising the profession without that status is an offence (art. 43(1)). Your payroll is performed by our CECCAR-registered accountants under the accounting contract, which names the performer.
I have no Romanian CNP. Can you still register my employees?
REGES-Online refuses enrolment without a Romanian CNP and does not accept digital signatures issued without one. Our staff operate an employer's register under delegation, but the Labour Inspectorate's FAQ does not set out how a company opens its first account when no representative has a CNP, so we check the route with you before the first hire.
Who is liable if a payroll filing is late or wrong?
The accounting contract sets each side's responsibility: we compute and file from the inputs you send, and you send the month's events by the agreed day and pay what is due. Some register events run on short terms, such as medical leave, which must reach REGES-Online within 3 working days.
How is payroll priced in Romania?
Our fee is quoted on request, once we know the number of employees and administrators, the events in a typical month and whether you file monthly or quarterly. The state's charge is the contributions and the tax; no filing fee for form 112 appears in the rules cited here. Our own invoice carries VAT at 21% (art. 291(1) Fiscal Code).
What does the monthly payroll cycle include, and by when?
You send the month's events; we compute gross to net, issue the payroll statement and payslips, and file form 112 through SPV. Contributions and tax are paid by the 25th of the following month (art. 80(1), 146(3), 147(1) Fiscal Code). Register events keep their own terms: a new contract goes into REGES-Online by the day before work starts.
Can a small company file payroll quarterly instead of monthly?
By default, yes, for a micro-enterprise with an average of fewer than 3 employees last year: one form 112 per month of the quarter, by the 25th after the quarter (art. 147(4)-(5) Fiscal Code). A new company can enter on its estimate, monthly filing is an option by 31 January, and medical leave or a leaver forces an early filing.
What do the employee and the employer pay on a Romanian salary in 2026?
The employee bears CAS 25%, CASS 10% and salary income tax 10%, all withheld by the employer. The employer pays CAM 2.25%, plus a 4% or 8% CAS add-on only for difficult or special working conditions (art. 138, 156, 64(1)(b), 220^3(1) Fiscal Code). The sector salary-tax exemptions were repealed from 2025. Worked examples are on our payroll taxes guide.
What is the minimum wage, and when did it last change?
The minimum gross wage was 4,050 lei a month from 1 January 2025, under HG 1506/2024 as cited in OUG 156/2024. Government Decision HG 146 of 12 March 2026 sets the amount for 2026. We check the figure in force before each payroll run, because the CAS floor and the basic personal deduction turn on it.
Do I, the foreign owner-director, have to be on payroll?
A micro-enterprise needs at least one employee (art. 47(1)(g) Fiscal Code). A mandate contract counts if it pays the administrator at least the minimum wage (art. 51(4)(b)), and that pay is taxed as salary (art. 76(2)(o)). A new company has 90 days from registration to meet the condition, a window that applies from 25 February 2026 (OUG 8/2026).
I am insured in another EU country. Do I still pay Romanian contributions?
Romanian contributions apply subject to the EU social security coordination rules and the social security agreements Romania is party to (art. 220^1(a) Fiscal Code). That is where the A1 certificate comes in. We check your position case by case before the first payroll run and give no blanket answer.
What is REGES-Online, and when must a new hire be in it?
REGES-Online is the Labour Inspectorate's online employee register, in use since 1 April 2025 under HG 295/2025 as amended by OUG 46/2025. A new employment contract is registered at the latest the day before work starts, working day or not. For a company's first employee, the register itself is set up by the same deadline.
What do you need from me each month?
By an agreed day: days worked, annual leave, medical certificates, overtime, bonuses, joiners, leavers and any suspension. Medical leave must reach the register within 3 working days and a suspension by the day before, so those two come to us at once. After pay day, confirmation that salaries, contributions and tax have been paid.
What happens with part-time contracts?
Part-time CAS is at least CAS on that month's minimum wage, pro rata to the working days the contract was active; the employer pays the difference (art. 146(5^6), (5^9) Fiscal Code). Exempt: pupils and students up to 26, apprentices up to 18, people allowed to work under 8 hours, old-age pensioners and holders of several contracts reaching the minimum wage.
How long must payroll records be kept?
Payroll statements are kept for 50 years, and other accounting documents for 10 years from the end of the financial year in which they were drawn up (art. 25(1) Law 82/1991, 2008 republication). The archive belongs to your company; we keep working copies under the accounting contract and hand the statements over each month.
Ask for your payroll proposal
Send the company name, headcount, monthly or quarterly filing and first pay date.