Employer Social Security rates reduced in Romania with effect from 1 October 2014

Posted on 9th January, 2014

Estimated reading time 2 minutes

From 1 October 2014, Romanian employer social security contributions have reduced by 5%.  There is no change to employee contributions.

Working condition

Employee contribution

Employer contribution

Total contribution

Normal working conditions




Special working conditions

  • employee is exposed to high occupational risk factors for at least 50% of normal working hours




Different working conditions:

  • employee is exposed to high occupational risk factors throughout normal working hours
  • high risk jobs in national security, national defence or public order





Official Gazette of Romania, Part I, no. 687 dated 19 September, Law no. 123/2014 (in Romanian language)

For further information or to discuss any of the issues raised, please contact Marilena Ene on +4021 230 01 71 at Ratiu & Ratiu - www.ratiu.ro/en.


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