Starting January of this year, labor legislation has undergone changes regarding:
- The fiscal benefits for certain sectors;
- The minimum wage in construction, agriculture, and the food industry;
- Tax exemptions applicable to specific employee categories.
For incomes earned in January 2025, employees in the IT, construction, agriculture, and food sectors will be subject to the following taxes: income tax (10%), pension contribution (25%), and health insurance contribution (10%), calculated on the full salary amount. Employers will owe the 2.25% labor insurance contribution.
From the same date, the gross minimum wage in the construction sector is 4,582 RON/month (27.714 RON/hour). In the agricultural and food industries, the gross minimum wage is 4,050 RON/month (24.496 RON/hour). In all other sectors, the gross minimum wage remains 4,050 RON/month (24.496 RON/hour).
Additionally, full-time employees, registered with a primary job, are eligible for an income tax and social contribution exemption of 300 RON/month, provided their gross salary equals the minimum wage and their total gross income does not exceed 4,300 RON/month. This exemption is adjusted based on the number of days worked, the employment start or end date, and does not apply if the gross minimum wage is reduced during 2025.
From the same date, the gross minimum wage in the construction sector is 4,582 RON/month (27.714 RON/hour). In the agricultural and food industries, the gross minimum wage is 4,050 RON/month (24.496 RON/hour). In all other sectors, the gross minimum wage remains 4,050 RON/month (24.496 RON/hour).
Additionally, full-time employees, registered with a primary job, are eligible for an income tax and social contribution exemption of 300 RON/month, provided their gross salary equals the minimum wage and their total gross income does not exceed 4,300 RON/month. This exemption is adjusted based on the number of days worked, the employment start or end date, and does not apply if the gross minimum wage is reduced during 2025.
Â
Understanding Salary Costs in 2025 - Your strategic HR partner - Smartree
[…] It is important to note that, as of January 1, 2025, full-time employees with gross earnings below 4,300 RON per month are exempt from income tax and social contributions on 300 RON per month. For more details on this change, refer to the latest Smart Update HERE. […]