Simply enter your “gross” salary and the number of children—the calculator will immediately show how much you currently take home and how much you’ll receive after the changes.
As a reminder, the reform involves a fundamental change in the mechanism: a transition from the current system of personal and child tax exemptions to a model that introduces a direct personal allowance of up to 500 lei and 200 lei for each child. Thus, the child allowance will no longer be deducted from the taxable base but will be added directly to the employee’s disposable income.
As an example, the agency cites a case with a gross salary of 20,000 lei. Currently, the government withholds 34.2% of this amount in the form of social and health insurance contributions, as well as a 12% income tax, applying the personal exemption. As a result, the employee takes home 16,313 lei.
Under the new rules, contribution rates will decrease (to 21% and 7%), and the income tax rate will drop from 12% to 7%. In addition, the previous exemption will be replaced by direct assistance (a tax credit) of up to 500 lei, which is deducted directly from the tax due.
As a result, the total tax burden will drop to 33%, and the take-home pay will increase to 16,620 lei. For the employee, this means an additional 307 lei per month (3,684 lei per year). If there are dependent children, an additional 200 lei per child will be added directly to the income. You can use the calculator here.
It should be noted that the tax reform has been criticized by labor unions. Examples analyzed by the unions show that an employee with two dependent children and a minimum wage of 6,300 lei could see their net income decrease from 5,540 lei to 5,077.8 lei per month, even if the employer increases the gross salary by the equivalent of the 24% social contribution. For an employee earning the average salary of 17,400 lei projected for the current year, the estimated loss amounts to approximately 404.5 lei per month. People with disabilities or employees who have dependents with disabilities may face even greater reductions.
In this context, the CNSM is calling for the imposition of administrative sanctions on employers who fail to adjust salaries in light of the full transfer of the tax burden to employees.
