Global Deployments is an Employer of Record (EOR) provider that lets international companies hire staff in Romania legally, without opening a local entity. As an EOR Romania partner, Global Deployments becomes the legal employer of record, handling labour contracts under the Labour Code (Law No. 53/2003), REVISAL employee registration, and PAYE income tax withholding, so a foreign business can build a compliant team in this Eastern European economy.
Quick facts: Employer of Record Romania at a glance
- Employer social contribution (CAM): 2.25% of gross salary, employer-only
- Employee social deductions: 35% of gross salary (25% pension CAS + 10% health CASS)
- Income tax: flat 10% on taxable income after employee social contributions
- Minimum wage: RON 3,700 per month gross (standard rate, 2024)
- REVISAL: all employment contracts must be registered in the electronic employee registry before work begins
- Annual leave: minimum 20 working days per year
What Is an Employer of Record in Romania?
An Employer of Record in Romania is a licensed local entity that legally employs staff on behalf of a foreign company, while that company retains full control over the employee’s day-to-day work. Global Deployments’EOR Romania service covers compliant contract drafting under Law No. 53/2003, REVISAL registration, social contribution and income tax management, statutory leave administration, and work permit support for expatriates.
Beyond EOR, Global Deployments also supports companies that want a PEO Romania co-employment arrangement, plus standalone payroll Romania outsourcing for businesses that already hold a local entity but want compliant RON payroll and REVISAL reporting handled externally.
Romania Employment Law at a Glance
| Requirement | Detail |
|---|---|
| Governing law | Labour Code Law No. 53/2003 (as amended) |
| Minimum wage | RON 3,700 per month gross (standard, 2024) |
| Employee registry | REVISAL (electronic contract registration before work begins) |
| Tax authority | ANAF (National Agency for Fiscal Administration) |
| Maternity leave | 126 days (63 pre-birth + 63 post-birth) at 85% of average insured income |
| Probationary period | Up to 90 days (30 days for management roles) |
Payroll, Tax and Social Insurance Compliance in Romania
Romanian payroll follows the post-2018 contribution transfer model, under which the bulk of social insurance contributions were shifted from the employer to the employee. The employer now pays only the Contributia Asiguratorie pentru Munca (CAM) at 2.25% of gross salary, covering unemployment, work accident, and insolvency guarantee. The employee pays 25% CAS (state pension) and 10% CASS (health insurance), totalling 35% of gross salary deducted at source. Income tax at a flat 10% applies to the taxable base after employee contributions are deducted.
Employers must register every employment contract with the ANAF via REVISAL before the employee’s first working day, and file monthly payroll tax returns. Because the REVISAL registration deadline is pre-employment, late or missing registrations attract immediate penalty from the Labour Inspectorate (ITM). This is the compliance gap Global Deployments’ EOR and payroll Romania services are built to close.
Why Companies Choose Global Deployments for EOR Services in Romania
Global Deployments operates as an Employer of Record across 160+ countries through its vetted in-country partner network, giving companies a single partner for Eastern European and global expansion. For Romania specifically, Global Deployments handles:
- REVISAL pre-employment contract registration and ongoing ITM compliance
- CAM and employee social contribution calculation and monthly remittance to ANAF
- Flat-rate income tax withholding on the correct taxable base
- Labour Code-compliant contract drafting, leave management, and termination calculations
Frequently Asked Questions
What does an Employer of Record in Romania actually do?
An EOR like Global Deployments becomes the legal employer of your Romania-based staff, managing contracts, REVISAL registration, social contribution remittance, and statutory leave, while you direct the employee’s daily work.
How much do employers contribute to social insurance in Romania?
Employers pay only the CAM contribution at 2.25% of gross salary. The larger social deductions (35% total) are borne by the employee and withheld at source by the employer.
What is Romania’s minimum wage in 2026?
The standard national minimum wage is RON 3,700 per month gross. A separate higher rate applies to the construction sector. Minimum wages are reviewed by government order.
Does Global Deployments offer payroll-only services in Romania?
Yes. Alongside full EOR, Global Deployments provides standalone payroll Romania outsourcing for companies that already have a local entity but want REVISAL compliance and ANAF remittance managed externally.
About Global Deployments
Registered Company Name: Global Deployments | Part of Africa Deployments Ltd.
Address: The Strand, Beau Plan Business Park, Mauritius
BRN: C19167158 | VAT: 27738392
Phone: +230 5713 8629
Website: global-deployments.com
Romania’s pre-employment REVISAL registration requirement and the post-2018 contribution structure, which places 35% social deductions on the employee side, create a compliance environment that differs significantly from Western European norms. An EOR Romania arrangement through Global Deployments provides the REVISAL registration, ANAF compliance, and Labour Code expertise needed to hire compliantly without entity establishment.
Reviewed by: Global Deployments Compliance Team
