In 2023 we have two minimum wages and if you have income from non-employment, for example you are a PFO (authorized individual), you don’t know which to refer to when you have to pay contributions.

ANAF – FiscalPhoto: Hotnews / Florin Barbuta

From January 1, 2023, the minimum salary was 3,000 lei, and from October 1, it increased to 3,300 lei.

So what minimum wage do you mean when you look at the 6, 12 and 24 limits?

During a meeting with taxpayers, two ANAF employees stated that reporting is taken into account “minimum wage effective on May 25, 2023, i.e. 3,000 lei.”

“I don’t mean today’s salary, but the one that was on May 25, 2023,” they said, noting that this amount also needs to be taken into account if you start work today and are required to submit a personal income tax return for 30 days.

Note that for income from 2023, the Unified Declaration (form 212) is submitted by May 25, 2024.

According to the article of the Fiscal Code, “in a situation where several values ​​of the minimum gross salary for the country differentiated according to education, seniority or other criteria provided for by law (…) are used in one year according to the decision of the Government or other regulatory acts (…) attention to the lowest value of the minimum gross wage for the country, unless the law provides otherwise.”

What thresholds do you refer to when you submit the Unified Declaration in 2024 for income in 2023

So, the ceilings look like this:

  • If you have an income between 18,000 and 36,000 lei/year, CAS is zero (it is optional), but you must pay CASS 1,800 lei.
  • If your income is between 36,000 and 72,000 lei per year, the CAS is 9,000 lei and the CASS is 3,600 lei.
  • If your income exceeds 72,000 lei per year, the CAS is 18,000 lei and the CASS is 7,200 lei

(Obviously, below 6 minimum wages, only income tax is payable).

Income tax remains the same: 10%.

The limits will change after Klaus Iohannis unveils the tax increase law passed by the Çolaku government. There will be two: 6 and 60 salaries, which will be taken into account in 2025 before the income of 2024. We will write a separate article about this after it is made public and published in the Official Gazette.