Employees with the minimum wage in the economy will benefit in 2026 from a series of fiscal facilities, approved by the Government through the so-called “Train Ordinance”. The facilities will be granted throughout the year, but only if the employee meets certain conditions.
Employees with the minimum wage in the economy will benefit in 2026 from a series of tax facilities
The Government of Romania adopted the Emergency Ordinance no. 89/2025, which amends the Fiscal Code, offering partial exemptions from tax and social contributions for salaries in 2026. Employees with the minimum gross salary will benefit from exempt amounts of 300 lei/month in the first half of the year and 200 lei/month in the second half.
Fiscal facilities provided by the train ordinance for minimum wage employees
The Government of Romania published in the Official Gazette no. 1203/24.12.2025 Emergency Ordinance no. 89/2025, which introduces important changes in the Fiscal Code and establishes fiscal-budgetary measures applicable in 2026. Among the most relevant provisions are the partial exemption from tax and social contributions for certain amounts of salary income.
Between January 1 and June 30, 2026, full-time employees in the basic position will benefit from exemption from income tax and social contributions for the amount of 300 lei/month from salary income. Between July 1 and December 31, 2026, the exempt amount is reduced to 200 lei/month.
To whom the facilities apply
To benefit from this facility, the following conditions must be met cumulatively:
The basic gross monthly salary (without increments and additions) should be equal to the minimum gross salary per country guaranteed in payment.
The gross monthly income from wages and wages (without meal vouchers, holiday vouchers or food allowance) should not exceed:
- 4,300 lei between January and June 2026;
- 4,600 lei between July and December 2026.
It is important to note that the reduction of the basic salary below the national minimum during the period of application of the ordinance cancels the right to the facility.
The provisions apply not only to employees with an individual employment contract, but also to people who obtain salary income based on a service relationship, under the same conditions.
How to calculate the exempt amount
The amount of 300 lei or 200 lei is adjusted proportionally according to:
- the effective period worked at the minimum wage;
- date of employment or termination of the contract;
- the fraction of the month for which the income is determined.
Impact on social contributions
By way of derogation from the provisions of the Fiscal Code, the minimum gross salary used for the calculation of contributions is reduced by:
- 300 lei for the months of January – June 2026;
- 200 lei for the months of July – December 2026.
The facilities apply to income related to the months of January – December 2026.
The minimum wage increases from July 2026
From July 1, 2026, the minimum gross basic salary per country guaranteed in payment will increase from the current 4,050 lei to 4,325 lei monthly, including in private companies, according to a draft government decision made public on Friday by the Ministry of Labor.
This represents a 6.8% increase in the minimum wage compared to the current level, according to the background note.
“In June 2026, the hourly rate is 24,496 lei/hour for a full work schedule of 165,334 hours per month, and from July 2026, the hourly rate will be 25,949 lei/hour for a full work schedule of 166,667 hours/month”it is also shown in the explanatory note.
From January 2026, the average monthly duration of working time, determined under the conditions of Law no. 53/2003 – Labor Code, is 166,667 hours/month.
In Romania, a number of 831,382 employees currently benefit from the gross minimum basic salary guaranteed in payment, which represents a percentage of 14.6% of the total number of active employees.
Thus, a number of 1,759,027 employees will benefit from the increase of the gross minimum basic salary per country guaranteed in payment to 4,325 lei.
“The proposed increase will have positive effects on economic growth by stimulating employment, increasing the purchasing power of employees and reducing undeclared work“, according to the document.
The increase in the gross minimum basic salary per country guaranteed in payment influences, in addition to the 1,759,027 directly affected employees, many more rights and obligations, such as:
- the change in the gross minimum basic salary per country determines the increase in the contribution for disabled persons who are not employed, as this calculation is related to the minimum salary (Law no. 448/2006 art. 78 para. (3));
- the change in the gross minimum basic salary per country determines the increase of the fine point, as it is related to the minimum salary (Government Emergency Ordinance no. 195/2002 regarding traffic on public roads, republished, with subsequent amendments and additions – art.98).
“The measure to increase the minimum wage affects several sectors of activity such as trade, transport and small and medium-sized enterprises where the level of wages is lower than the average with influences on the growth labor costs“according to the Ministry of Labour.
