Starting with 01.01.2023, the minimum gross basic salary in the country guaranteed in payment, without including increments and other additions, is set at the amount of 3,000 lei per month, for a normal working schedule of 165,333 hours per month on average, representing 18,145 lei/hour.
In the case of employees who carry out activity based on the individual employment contract, employed full-time, at the place where the basic function is located, the amount of 200 lei is not included in the monthly basis for calculating the mandatory social contributions and income tax if the following conditions are cumulatively met:
a) the level of the basic monthly gross salary established according to the individual employment contract, without including increments and other additions, is equal to the level of the minimum gross salary in the country in force in the month to which the income is related;
b) the gross income obtained from wages and amounts assimilated to wages based on the same individual employment contract, for the same month, does not exceed the level of 4,000 lei inclusive.
The amount of 200 lei is reduced depending on:
a) the period of the month in which the basic salary from the individual employment contract is maintained at the level of the minimum gross salary in the country;
b) the date from which new employees are employed at a salary level equal to the level of the minimum gross salary in the country;
c) the fraction of the month for which the income from wages and salaries is determined;
d) the date from which the individual employment contract ends.
In the food industry and in agriculture, the minimum gross salary in the country guaranteed in payment does not change (it remains at the level of 3,000 lei per month).
Starting with 01.01.2023, for construction field, the gross minimum basic salary in the country guaranteed in payment, without including allowances, increments and other additions, is set at the amount of 4,000 lei per month, for a normal work schedule on average of 165,333 hours per month, representing an average of 24,194 lei/hour.