If your Romanian company pays 1% or 3% corporate income tax, an employee must be employed full-time at the minimum salary.

The 1% or 3% corporate tax models for your Romanian SRL require that you register one full-time employee within 30 days from the date of incorporation. Alternatively, you can also hire several employees who in total correspond to one full-time employee.

We will be happy to advise you on this.

Hiring full-time employees at the Romanian minimum wage

For a person to be hired as an employee, they must fulfil 2 criteria. Firstly, they must be resident in Romania and secondly, they must have a medical check.

If you fulfil these requirements, you can also hire yourself as a manager, for example, and do not need any other employees.

The minimum wage is currently 3,300 lei (approx. EUR 670) per month. After deducting social security (25%), health insurance (19%) and income tax, the employee is left with a net salary of approx. 2130 LEI (approx. EUR 435).

The company only has to pay an additional tax of 2.25%. This corresponds to approx. 74 LEI (approx. EUR 15).

We are happy to help you with the search for personnel or with the medical check if you want to hire yourself. Your tax consultant will take care of all the formalities such as employment contracts, timely registration and payroll accounting.