Romanian social contributions sit mainly on the employee side, with a small employer work insurance contribution on top. Why gross-to-net modelling has to start from the net figure.
- Reinstated minimum share capital
- Reporting consistency
- What happens if a company doesn't open a Romanian bank account?
Operating in Romania requires coordination across a recently tightened fiscal environment — the micro-company revenue threshold has been cut by more than half, dividend tax has increased significantly, and minimum capital requirements have been reinstated, after a period of considerable flexibility.
Romania's fiscal environment has moved markedly toward tighter compliance and higher distribution taxation in the 2025-2026 cycle. Companies that modelled Romania based on its historically lighter-touch regime — wide micro-company eligibility, lower dividend tax, minimal capital requirements — should revisit those assumptions, as the qualifying thresholds and rates have shifted materially.
What an employee costs in Romania. Every figure below is published on the Romania country page.
| Romania | |
|---|---|
| Minimum wage | €663/month gross (2026) |
| Annual accounts filing | Annual accounts filed with the Trade Registry/tax authority within 150 days of year-end |
| Statutory audit | Statutory audit mandatory above 2 of 3 thresholds: €5.5M balance sheet, €11M turnover, 50 employees — aligned with EU harmonized thresholds |
| Company registry | Trade Registry (Registrul Comerțului) |
| Incorporation timeline | 3–10 business days |
What makes it complex in Romania
- Reinstated minimum share capital — for new SRLs — RON 500 from 2026, after a period with no effective minimum.
- Reporting consistency — between Romanian statutory accounts and group-level requirements.
What happens if a company doesn't open a Romanian bank account?
Newly registered companies have 60 business days from incorporation to open a Romanian bank or treasury account. Failure to comply can result in fines and, as of 2026, can lead to the company being declared fiscally inactive — suspending its VAT code and expense deductibility until the situation is resolved.
Reinstated minimum share capital is one of the points HTLC Network handles for clients operating in Romania, within a single engagement that covers every other country they operate in — executed locally, governed centrally.
In Romania the scope is: Full-cycle Romanian payroll including pension and health insurance withholding, the employer unemployment contribution, and employment terms under Romanian labour law.
See Payroll & Workforce Management in Romania for the full scope, or the Romania country page for the statutory framework across every service.
Figures as published on the HTLC Network country pages, reviewed September 2026 and collected from public sources. They are not a substitute for advice on a specific case and should be verified before being relied on.