Social Contributions in Romania (2026): CAS, CASS and CAM Rates Explained
Romanian employees pay two mandatory social contributions deducted from gross salary: CAS (pension) at 25% and CASS (health insurance) at 10%, totalling 35% of gross with no earnings ceiling. Employers separately pay CAM at 2.25% of gross -- this is an employer cost not deducted from the employee. Rates are set by the Fiscal Code; verify with ANAF (anaf.ro) or an accountant.
CAS: the pension contribution at 25% of gross salary
CAS (Contributia de Asigurari Sociale) is the mandatory pension contribution, deducted from the employee's gross salary at 25%. It funds the public pension system (Pillar I) administered by the National House of Public Pensions (Casa Nationala de Pensii Publice, CNPP). Key features of CAS for employed persons in 2026: Rate: 25% of gross salary. Deduction: withheld at source by the employer and remitted to ANAF. No earnings ceiling: CAS applies to the full gross salary with no upper cap. A director earning 50,000 RON per month pays CAS on the full 50,000 RON, unlike many EU countries which cap pensionable earnings. All workplaces: CAS is due at every employer where an active employment contract exists, not only at the primary employer. Exemptions: certain categories of employees may benefit from CAS exemptions -- for example, employees with certain disabilities, or those covered by sector-specific incentive schemes. Exemption scope has changed frequently in recent years; verify current eligibility with ANAF (anaf.ro) or an accountant. CAS is deducted before income tax is calculated, reducing the taxable base. It does not reduce the base for CASS purposes.
CASS: the health contribution at 10% of gross salary
CASS (Contributia de Asigurari Sociale de Sanatate) is the mandatory health insurance contribution, deducted from the employee's gross salary at 10%. Amounts are collected by ANAF and transferred to the National Health Insurance Fund (Casa Nationala de Asigurari de Sanatate, CNAS). Key features of CASS for employed persons in 2026: Rate: 10% of gross salary. Deduction: withheld at source by the employer. No earnings ceiling: like CAS, CASS applies to the full gross salary with no cap. Entitlement: CASS payments entitle the employee and registered dependents to public healthcare services under the national health insurance system. CASSfor employed persons differs from CASS for self-employed persons (PFA). Employees pay 10% on actual gross salary each month. PFA contributors pay CASS on fixed income-based thresholds (see the self-employed taxes guide for details). Always confirm the current CASS rate and any sector-specific exemptions with ANAF (anaf.ro) or a payroll accountant.
CAM: the employer-side labour levy at 2.25%
CAM (Contributia Asiguratorie pentru Munca, the labour insurance contribution) is paid entirely by the employer. It is calculated at 2.25% of the gross salary and is a cost to the business -- it does not appear as a deduction on the employee's payslip. CAM funds: - Unemployment insurance benefits - Occupational risk and accident insurance - State guarantee of unpaid wages in insolvency - Certain retraining and active employment programmes From the employer's perspective, the total labour cost for one employee is: gross salary + CAM (2.25%). For a gross salary of 6,000 RON, the employer's total cost is approximately 6,000 + 135 = 6,135 RON before other employer obligations. The combined statutory deductions on the employee side (CAS 25% + CASS 10% + income tax approximately 6.5% effective) mean that net take-home pay is typically around 58--65% of gross salary depending on whether the personal deduction applies. The CAM rate has been 2.25% since 2018 but can be changed by legislation. Verify the current rate with ANAF (anaf.ro) or an accountant.
How CAS, CASS and income tax interact: worked example
The three employee deductions are calculated and applied in a specific sequence defined by the Fiscal Code: 1. CAS (25%) is calculated on gross salary. 2. CASS (10%) is calculated on gross salary. 3. Personal deduction (deducere personala), if applicable, is subtracted. 4. Income tax (10%) is applied to the remaining taxable base. Worked example (approximate, illustrative only): monthly gross salary 8,000 RON, no personal deduction (gross exceeds eligibility threshold). CAS: 25% x 8,000 = 2,000 RON CASS: 10% x 8,000 = 800 RON Taxable base: 8,000 - 2,000 - 800 = 5,200 RON Income tax: 10% x 5,200 = 520 RON Total employee deductions: 2,000 + 800 + 520 = 3,320 RON Estimated net pay: 8,000 - 3,320 = 4,680 RON Employer pays CAM additionally: 2.25% x 8,000 = 180 RON (not deducted from employee). All figures are illustrative. Verify with ANAF (anaf.ro) or payroll software for your specific situation.
FAQ
Is there an earnings ceiling on CAS or CASS in Romania?
No. As of 2026, both CAS (25%) and CASS (10%) are applied to the full gross salary with no upper cap. This means a high-earning employee pays contributions on every leu of gross salary, unlike many EU countries where social contributions are capped at a maximum pensionable or insurable earnings level. Verify this remains unchanged with ANAF (anaf.ro) or an accountant, as the Fiscal Code can be amended.
Does the employer pay additional social contributions beyond the employee deductions?
Yes. The employer pays CAM (Contributia Asiguratorie pentru Munca) at 2.25% of gross salary, entirely from the employer's own funds -- it is not deducted from the employee's pay. The employee deductions (CAS 25% + CASS 10%) are withheld from gross salary and remitted to ANAF by the employer along with the employer's own CAM.
Do CAS and CASS apply at all employers if I have more than one employment contract?
Yes. CAS and CASS are withheld by each employer on the salary they pay, not only at the primary workplace. The personal deduction (deducere personala) is exclusive to the primary employer, but social contributions have no such restriction. If you hold two simultaneous employment contracts, each employer deducts CAS and CASS on their respective payroll amounts.
Are there CAS or CASS exemptions for certain categories of workers?
Yes, certain categories may benefit from partial or full exemptions, including employees with defined disabilities. Sector-specific incentive schemes (such as the construction sector incentive) have also provided CAS and CASS relief at various times. Exemption rules have changed frequently in recent years and some schemes have been reduced or removed. Always verify current exemption eligibility with ANAF (anaf.ro) or a qualified accountant before applying an exemption.
⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.