Employees paid at the level of the national gross minimum wage will continue to benefit from tax exemptions until the end of 2026, under certain conditions, according to a draft emergency ordinance published by the Ministry of Finance on Monday evening.
The draft proposes maintaining the exemption from income tax and mandatory social contributions for a portion of monthly earnings, amounting to 300 lei until 30 June 2026 and 200 lei from 1 July to 31 December 2026.
The measure applies to full-time employees whose base salary, excluding bonuses and allowances, is set at the minimum gross wage and whose total gross monthly income does not exceed 4,300 lei in the first half of 2026 and 4,600 lei in the second half of the year. The regime will apply from January 2026 and also covers newly hired employees during the year, provided their salary meets the same criteria, Agerpres informs.
To qualify, employers must not reduce the basic gross salary during the period up to 31 December 2026 in order to bring it down to the minimum wage level. The exemptions also apply to incomes obtained under service relationships and are granted proportionally if employment covers only part of a month. Meal vouchers, holiday vouchers and food allowances will be excluded from the calculation of the income ceilings.
The Finance Ministry says the measure is intended to support low-paid workers while ensuring compliance with strict eligibility conditions.
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