THE MINIMUM GROSS SALARY AND SOCIAL CONTRIBUTIONS AT THE NATIONAL LEVEL IN 2023

Starting with January 1st, 2023, the minimum gross salary at the national level increases from 2,550 Lei per month to 3,000 Lei per month (about € 608) for a full-time job of 165.333 hours per month, namely 18.14 Lei per hour (about € 3,68), according to the Government Decision no. 1447/2022.

In the construction field, according to the GEO no. 168/2022, the minimum gross salary increases from 3,000 Lei per month to 4,000 Lei per month (about € 811). The increase of this differentiated gross salary does not apply anymore in the agriculture and food industry field, where the minimum gross wage at national level remains at 3;000 Lei per month.

The basic minimum gross salary at the national level is defined as the lowest basic salary that an employee may be granted under an individual labour agreement, for a full-time job. Establishing a basic salary under the rate provided by the Decision mentioned hereinabove represents a violation of the law and shall be punished by a fine between 300 Lei and 2,000 Lei.

In addition, according to art. 164 of the Labor Code as amended by GEO no 130 and 142/2021, starting with January 1, 2022, the minimum gross salary can be applied for an employee (hired after January 1st, 2022) for a period of maximum 24 months from the conclusion of the employment contract. At the end of this period, the employer must increase the gross basic salary, but the law does not provide any mandatory amount of the salary increase.

On the tax side, the income tax remains 10%, knowing that certain categories of employees, such as software developers (for the entire income) or those in the fields of construction, agriculture and the food industry who remain exempt from paying this tax, up to a limit of 10,000 Lei gross (about € 2,000)

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