The Government issued the Decision no. 935/2019 which regulates the minimum gross salary guaranteed for payment.

The minimum gross wage will increase to 2,230 lei starting with January 1, 2020, compared to 2,080 lei as it was in 2019.

NOTICE: The deadline for reporting in Revisal the gross minimum wage changes is 20 working days from the date of its effects, hence until 31.01.2020.

The minimum gross salary differentiated for the positions that require a level of higher education with a work experience of at least one year in the field will remain unchanged, 2,350 lei.

The minimum gross wage in the field of construction remains unchanged in the amount of 3,000 lei. We remind that the incomes from salaries between 3,000 -30,000 gross, realized in the construction sector, are exempt from paying the income tax, provided that 80% of the turnover of the employer is realized from activities in constructions included in the specifically regulated CAEN codes by law. The condition is calculated each month, cumulative from the beginning of that year.

The impact of raising the guaranteed minimum wage:

• the increase of the contribution for persons with disabilities;
• the change of the annual basis for calculating the social insurance contribution in the case of persons who make income from independent activities/intellectual property rights (the income cannot be lower than the level of 12 minimum gross wages);
• the increase of the ceiling according to which the individuals who obtain non-wage income may have the obligation to pay social insurance contributions and social health insurance;
• the increase of the income norms for the revenues from independent activities imposed on the basis of the income tax bracket for self-employment income. The income tax bracket for each activity performed by the taxpayer cannot be lower than the minimum gross basic wage.
• Increase of the allowance of the day laborers and the persons working in the internship;