“Professional polygamy” is quite widespread in Romania for a mix of economic, fiscal and cultural reasons, often generated by financial problems and favored by the Romanian tax system, according to experts consulted by “Adevărul”.
More and more Romanians have several jobs at the same time. Archive photo
For many people, a single job—especially one that pays close to minimum wage—doesn't cover all expenses. Under these conditions, a second job or project becomes a natural solution to reach a decent income.
This is how “professional polygamy” appears, stimulated by the way in which social contributions are calculated in Romania, say the experts consulted by “Adevărul”.
According to them, the tax rule says that if you have only one part-time contract and your gross income is below the minimum wage, the contributions (CAS and CASS) are calculated on the minimum wage, not on the actual income. This makes part-time work, taken alone, fiscally inefficient and more costly to the employer.
Conversely, if a person has several employment contracts (i.e. practices “professional polygamy”), and the combined income reaches at least the minimum wage level, then contributions can be calculated in proportion to the actual income from each contract. In other words, that “surcharge” applied to isolated part-time contracts disappears.
“The fiscal regime for part-time employment contracts in Romania is particular, because the state has introduced the rule informally called “overtaxation of part-time contracts”the accounting expert and tax consultant, Adrian Ghencea, declared for “Adevărul”.
In essence, he claims, if an employee has a part-time salary below the gross minimum wage in the economy, social contributions are not calculated on real income, but on a minimum threshold established by law.
How to calculate CAS and part-time CASS
The general rule shows that if an employee has a part-time contract and the gross salary is below the minimum gross salary for the economy, then CAS (pension) and CASS (health) are calculated as for the minimum salary for the country.
Practically, it is not calculated at the actual salary, but at a minimum level established by law. The reason for the measure is that the state wanted to avoid situations where full-time contracts were artificially converted into part-time to reduce contributions.
“According to the level applicable until June 30, 2026, the minimum gross salary is 4,050 lei, but there is a facility of 300 non-taxable lei. Therefore, CAS and part-time CASS contributions are calculated at 3,750 lei gross, even if the actual salary is lower“, says fiscal consultant Adrian Ghencea.
What contributions are payable
The contributions are the same as in a normal contract:
• CAS (pensions): 25%
• CASS (health): 10%
• Income tax: 10%
• CAM (employer): 2.25%
The difference is the calculation base.
Concrete example (2 hours / day)
Gross salary: 1,200 lei
Normally it would be:
• CAS = 300
• CASS = 120
In reality (minimum rule)
It is calculated at 3,750 lei:
• CAS = 937.5 lei
• CASS = 375 lei
The employer bears the difference between the taxes calculated on the actual salary and those on the minimum.
Exceptions – when surcharge does not apply
The rule does not apply if the person is a pupil or student under the age of 26, a pensioner due to the age limit, a person with disabilities, a parent with at least 2 dependent children or has several employment contracts that cumulatively exceed the minimum gross salary. In these cases, contributions are calculated on actual income.
“Currently, if you have only one small part-time contract, CAS and CASS fees are calculated almost like the minimum wage. If you have several contracts or fall under an exception, the taxes are calculated on the actual income”adds specialist Adrian Ghencea.
What positions do part-time companies hire?
Despite these costs, part-time contracts continue to be used, especially in the context of changes in the labor market and increasing interest in flexible models.
Professional polygamy is also preferred on the labor market in Romania, which implies that an employee works for several employers at the same time.
The concept reflects an increasingly present reality in the economy: specialists who choose to divide their time between several companies, depending on projects, skills and availability.
From a legal point of view, this practice is allowed in Romania, with certain conditions. The Labor Code does not prohibit the accumulation of functions, and an employee may have several individual employment contracts, even simultaneously, as long as:
• observes the maximum legal working time (on average 48 hours per week, including overtime)
• there are no exclusivity or non-competition clauses in the signed contracts
• fulfills its obligations towards each employer
“Today, not only companies choose to hire people part-time, but also employees want to work for several companies. This offers benefits on both sides: on the one hand, companies pay exactly what they need and for the period they need, and employees have the opportunity to do exactly what they know and want, without having to do activities for which they are not qualified, just to fill the 8 hours.
How much do Romanians who have two or three jobs earn extra? Many work 14 hour days
In addition, employers also have the opportunity to find better specialists, for which, even if they pay more, it turns out to be a better investment, because the work is done faster. More and more fractional jobs have started to appear and will continue to appear”the financial and business consultant Gianina Crăciun explained for “Adevărul”.
Employees can work part-time at the same time for several companies in all departments, but most often work in this regime in operational, financial and marketing.
According to the specialist, the “polygamous professional” is not a trend, but a philosophical change. The idea of a single, linear career was never just an economic model. It was a philosophical contract: the worker offered loyalty, time and identity. Instead, the system promised stability, progress and meaning.
“This contract is now quietly dissolved. What we see today, often labeled polygamous career or portfolio work, is not a revolt against work. It is a recalibration of autonomy“, adds Gianina Crăciun.
Beyond employment: work as a portfolio of value
From a consulting perspective, the change is clear. Top professionals are no longer defined by a single role, but by a portfolio of capabilities: a main role (employment or leadership position), advisory or consulting projects, intellectual capital (content, methodologies, teaching), investments or sources of passive income.
This is not instability. It is risk management applied to human capital.
In finance, diversification is a principle of prudence. In the career, it becomes a principle of survival – and increasingly, one of strategy.
“In essence, this development brings back to the fore an old philosophical question: what does it mean to be free in relation to work? For decades, freedom has been postponed: after promotion, after financial security, after retirement. The new professional logic challenges this postponement”points out the specialist in financial and business consulting.
“The Polygamous Professional” seeks partial autonomy now, not total freedom later: autonomy of thought, autonomy of income, autonomy of choice. Not to escape responsibility, but to regain the ability to decide.
This transformation aligns strongly with classical ideas from philosophy:
• the Aristotelian notion of flourishing (eudaimonia) — work as an expression of virtue and potential, not just a tool for survival;
• stoic resilience — not to depend entirely on external structures that you cannot control;
• modern existentialism — meaning is not assigned, but constructed.
“As a consultant, I see this change already happening in organizations. Companies no longer only ask “How do we optimize costs?”. They begin to ask, “How do we design systems that remain resilient when people no longer want—or trust—single-track careers?” Ironically, organizations that resist this reality often accelerate the loss of talent. Those that integrate it intelligently become magnets for high caliber professionals.
Romania, the country of employees with two jobs: the number of employees with multiple employment contracts at the same time has doubled in a single year
Here's the paradox I often share with boards and founders: the safer people feel, the more value they create. The more captive they feel, the more transactional they become”explains Gianina Crăciun.
How part-time employment contracts are taxed from July 1
From July 1, when the minimum wage in the economy increases to 4,325 lei, for part-time employees, employers pay increased contributions to pensions (CAS) and health (CASS) as for a gross salary of 4,125 lei, because the Government extended the facility regarding the non-taxable amount, which it reduced from 300 to 200 lei from 1 July. The facility is mainly aimed at full-time employees paid the minimum in the economy, but also applies to part-time employees.
Therefore, instead of paying CAS and CASS as for a gross salary of 4,325 lei, employers pay the respective contributions referring to a gross salary of 4,125 lei. Reporting to the gross salary of 4,125 lei is valid starting with the income related to July 2026 (here is how the situation is until the income of June 2026 – essentially, things have not changed since January 2025).
The difference between the level of CAS and CASS for the actual income and the level of CAS and CASS for a gross salary of 4,125 lei is borne by the employer for part-time employees.
In the case of full-time employees, the non-taxable amount facility is applied slightly differently. More precisely, for a gross salary of 4,325 lei, the employer pays taxes as for a gross salary of 4,125 lei, but the facility covers all salary taxes, not just CAS and CASS.
