The salary of parents who enroll their children in school, kindergarten or nursery school is increased by 10 lei for each child. This is part of the measures introduced by Resolution 16/2022, which has been in effect since the beginning of the year. These provisions concern the deduction of 100 lei from income tax.

Father with childrenPhoto: Shutter2u | Dreamstime.com

*For this text, we consulted with Cornel Gram – a tax consultant

How deduction actually works

Let’s assume that the salary of one of the parents is 4,000 lei (just as an example). Gross CAS, CASS and income tax are withheld from the employee through withholding.

The tax base is reduced by 100 lei, from 2150 lei. So, the result is 2050 lei. 10% of the amount is 205 lei. So the employee will have only 10 lei more.

Thus, he will receive 2395 lei instead of 2385 lei.

* The tax base is determined after deducting CAS, CASS, personal and additional deductions

To give you an idea, these parameters are checked in 2 calculators:

1. What does the salary look like with a deduction of 100 lei

2. What does the salary look like without deduction of 100 lei

Thus, the net increase is only 10 lei. But let’s not forget that we have workers in the economy that does not pay income tax, such as construction, agriculture, food processing, IT and research. Nothing changes with them. They will not receive an additional 10 lei.

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