Romania Minimum Wage 2027: What Employers of Non-EU Workers Need to Plan For

Romania's gross national minimum wage will remain at RON 4,325 per month on 1 January 2027. Labour Minister Florin Manole announced the freeze on 24 October 2026, but stopped short of saying when the next increase will come or how large it will be. At the same time, the RON 200 tax-exempt portion of the minimum wage is due to expire on 31 December 2026 unless the government extends it, which would cut take-home pay for minimum-wage employees by around RON 83 a month from January.

For employers that hire non-EU workers, this is more than a headline about wage policy. Many D/AM2 roles in construction, manufacturing, logistics, and hospitality are paid at or near the minimum wage. Under GEO 32/2026, the job offer a foreign worker receives before arrival must reference the guaranteed national minimum gross wage and state the gross and net monthly salary. When those numbers move, or when net pay drops because a tax facility lapses, offers already in the pipeline can become inaccurate.

This article sets out what has been decided, what is still open, and what HR and global mobility teams should do before the year-end payroll cycle.

Where the Minimum Wage Stands Today

The gross minimum wage rose from RON 4,050 to RON 4,325 on 1 July 2026, an increase of RON 275. Because of social contributions and income tax, employees kept only about RON 125 of that rise, with net pay moving from roughly RON 2,574 to RON 2,699 a month. The gross hourly rate is RON 25.949, based on an average of 166.667 working hours per month.

According to Ministry of Labour data reported in November 2026, around 715,000 full-time employees earned exactly RON 4,325 gross on 30 September 2026. The National Trade Union Bloc (BNS) estimates that 1.71 million full-time employees, roughly one-third of the workforce, earn no more than 5% above the minimum.

What Has Been Decided for 2027, and What Has Not

The 1 January 2027 freeze is a ministerial announcement, not a published government decision setting a new level. The Prime Minister has said the National Tripartite Council will be convened in November, with a figure expected by the end of the month.

A Ministry of Labour technical report has set out three options for a 2027 increase, based on an estimated average gross wage of RON 9,768:

• Option 1, the statutory formula under Government Decision 35/2025: RON 4,593 gross (+6.2%)
• Option 2: RON 4,884 gross (+12.9%)
• Option 3: RON 5,079 gross (+17.4%)

The social partners are far apart. BNS has called for RON 4,652 gross from 1 January 2027, citing the EU Adequate Minimum Wages Directive (2022/2041). Other union federations have asked for RON 5,000. On the employer side, IMM România has asked the Tripartite Council to keep the minimum wage unchanged throughout 2027 and to raise the tax-exempt amount from RON 200 to RON 400 instead.

The practical conclusion for employers is that the gross rate is fixed for January, but an increase later in 2027 remains likely, and its size is not yet known.

The Tax-Exempt Amount: The Change That Hits Net Pay First

Since 2024, a fixed portion of the minimum wage has been exempt from income tax and social contributions (CAS and CASS) for employees whose base salary equals the minimum wage, subject to an income ceiling. The amount was RON 300 in the first half of 2026 and RON 200 from July. The facility has been extended each time it was due to lapse, but no extension for 2027 has been announced.

If it lapses, a minimum-wage employee's net pay would fall from about RON 2,699 to about RON 2,616, a drop of RON 83, with no change to the gross figure. For a non-EU worker who budgeted for housing, remittances, and living costs on the basis of the net figure quoted in their job offer, that is a noticeable change.

Why This Matters More for Non-EU Hires

Offer letters and disclosure duties

GEO 32/2026, published in Official Gazette No. 335 of 27 April 2026, requires employers to give foreign workers detailed pre-arrival information, including the guaranteed national minimum gross wage, any applicable collective labour agreement, and the gross and net monthly salary. Offers issued in late 2026 for start dates in 2027 should state clearly which salary rules they are based on, and employers should be ready to reissue updated figures if the tax exemption lapses or the minimum wage changes mid-year.

Equal treatment and pay mechanics

The ordinance also requires that working conditions for foreign workers be identical to those of Romanian employees in comparable situations, and that wages be paid into a bank account in Romania. Any minimum-wage adjustment must therefore be applied to non-EU staff on the same date and on the same terms as to Romanian colleagues.

Accommodation deductions

Where an employer provides accommodation, the rent charged may not exceed 25% of the worker's net salary. A fall in net pay because the tax exemption expires lowers that ceiling automatically. Employers deducting rent close to the 25% limit should recalculate from January, and an authorised employer must not have been sanctioned in the previous 24 months for automatically deducting rent from wages.

Contract language and documentation

Since GEO 32/2026, employment contracts with foreign workers must not be concluded only in Romanian, with a fine of RON 6,000 per contract. Salary amendments should follow the same bilingual standard as the original contract and be reflected in the employment registry within the statutory deadlines.

A Year-End Checklist for HR and Payroll Teams

• Identify every non-EU employee whose base salary equals, or is close to, the minimum wage.
• Model net pay for January 2027 under two scenarios: tax exemption extended, and tax exemption lapsed.
• Review accommodation deductions against the 25% net salary cap under both scenarios.
• Check pending job offers and D/AM2 applications for start dates in 2027 and confirm the salary figures stated.
• Budget for at least the statutory formula option (RON 4,593 gross) for any increase later in 2027.
• Prepare bilingual salary addenda templates so mid-year changes can be issued quickly.
• Monitor the National Tripartite Council outcome expected by the end of November 2026.

How Nestlers Group Supports Employers Through Wage Changes

Nestlers Group's Payroll and HR Compliance team runs Romanian payroll for employers of non-EU workers, applying minimum wage changes and tax-exempt amounts on the effective date, recalculating contributions, and keeping employment registry records up to date. The team also models net-pay scenarios so employers can see the cost and employee impact of each option before decisions are final.

For companies without a Romanian entity, our Employer of Record (EOR) service makes Nestlers Group the legal employer, handling bilingual contracts, salary amendments, and accommodation-deduction compliance under GEO 32/2026. Our Work Permit and Visa Support team keeps job offers and D/AM1 and D/AM2 applications on WorkinRomania.gov.ro consistent with current salary rules, and our Global Mobility and Relocation team helps relocating employees plan around their real take-home pay.

Sources: Government Emergency Ordinance No. 32/2026, Official Gazette No. 335, 27 April 2026; PwC Romania, "Changes regarding foreign access to the Romanian labour market: GEO No. 32/2026" (2026); KPMG Romania, Tax Newsflash on GEO 32/2026 (April 2026); Chambers and Partners, "Reset of the legislative framework governing the employment of foreigners" (August 2026); Undelucram.ro, "Romania minimum wage stays at 4,325 lei on 1 January 2027" (October 2026) and "Romania minimum wage 2027: take-home pay drops 83 lei in January" (November 2026); Mediafax, "BNS proposes a minimum wage of 4,652 lei for 2027" (November 2026); Bursa.ro, "IMM România calls for a freeze on the minimum wage in 2027" (November 2026)