Employer of Record in Romania

How hiring through an employer of record works in Romania

The local employer signs the Romanian contract, enters the employee in the register and runs payroll, while your managers direct the daily work. The Labour Code requires a written contract in Romanian, concluded no later than the day before the employee starts, and the Labour Inspectorate says it is entered in the register by then. That register is REGES-ONLINE, which replaced REVISAL on 1 January 2026.

Each month the employer files declaration 112 and pays contributions and tax by the 25th of the following month.

Employer costs and contributions in Romania

The Fiscal Code sets the work insurance contribution at 2.25% of gross employment income, in money or in kind. The employer withholds pension contribution of 25%, health contribution of 10% and income tax of 10% on pay after those two and any personal deduction. Work under particular or special conditions adds an employer pension contribution of 4% or 8%.

On 10,000 lei gross, pension is 2,500 lei, health 1,000 lei and tax 650 lei, so the employee nets 5,850 lei, and the employer's 225 lei brings its cost to 10,225 lei. In 2026 full-time staff paid exactly the minimum wage, within a gross ceiling, get 300 lei a month, then 200 lei from 1 July, free of tax and contributions.

Working time, leave and pay rules in Romania

• Hours: 40 a week, at most 48 including overtime, which needs the employee's agreement and is compensated with paid time off within 90 calendar days, failing which at least 75% extra applies.
• Annual leave: at least 20 working days, excluding public holidays such as 1 May and 1 December. Unused leave is cash-settled only when the contract ends.
• Minimum wage: set in lei by Government decision under article 164. Paying below it is fined 3,000 to 5,000 lei per employee.

Probation, notice and dismissal in Romania

Probation can last up to 90 calendar days, or 120 for management roles, and only one can be set in a contract. During or at the end of it either side can end the contract by written notification, with no notice and no reasons.

Afterwards, dismissal for reasons unrelated to the employee, or for medical unfitness or professional inadequacy, needs at least 20 working days of notice. A job cut must be effective and rest on a real and serious cause. A collective dismissal means, within 30 days, at least 10 employees at employers with 21 to 99 staff, 10% of staff at 100 to 299 and 30 employees at 300 or more, and requires consultation with employee representatives. Resignation notice is capped at 20 working days, or 45 for management.

Article 67 leaves compensation for staff dismissed for reasons unrelated to them to the law and the applicable collective agreement.

Getting paid in stablecoins, USDC, USDT, tokens and crypto in Romania

Short answer: No, not for salary. The Labour Code (Law 53/2003) has wages paid in money, which may be by bank transfer, and lets only a part be paid in kind under a contract, so a USDC payout cannot replace leu pay.

What the law says about the form of pay

Article 159 of the Labour Code (Law 53/2003) gives each employee a salary expressed in money, and article 166 has it paid in money at least monthly, with bank transfer allowed. Article 166(3) lets a part be paid in kind only if the contract says so, on article 165 terms, and the cash part may not fall below the minimum gross wage, which is set in lei.

What it means for employee salary

Romanian salary, contributions and tax therefore stay in lei, and USDC or USDT cannot replace a leu salary. No official source we opened says a token counts as pay in kind under article 165, so Toku confirms what applies to a specific hire. ASF has republished the European warning that crypto-assets may not suit all consumers as an investment or a means of payment.

Contractors

We found no official Romanian page on paying contractors in crypto. The Fiscal Code counts income in kind from independent activity at its leu equivalent (article 68), so Toku confirms how a contractor payout is valued before an offer.

Tax on crypto and tokens

ANAF's Fiscal Code taxes the gain on a transfer of virtual currency as income from other sources. For gains from 1 January 2026 (Law 239/2025) the rate is 16% of the gain, meaning sale price minus purchase price and direct costs, and a gain under 200 lei per transaction is untaxed if the year's gains total no more than 600 lei. It is declared in the single declaration by 25 May of the next year. We found no ANAF page on crypto received as pay.

How Toku handles it

Employee salary in Romania stays in local currency. Toku’s stablecoin payroll and its USDC or USDT payouts through contractor management are separate arrangements from employee salary, and token grants are administered through token grant administration. What applies to a specific hire in Romania is confirmed before an offer.

Reviewed November 7, 2026 against the official sources listed below. General information, not legal or tax advice. Tax on crypto or tokens received depends on local rules and where the person is resident, so confirm it with a local adviser.

How hiring through Toku works in Romania

1. Share the role, location, salary and start date.
2. Toku confirms coverage, the contract type and the right to work.
3. The local employer issues the contract and onboards the person.
4. Payroll, contributions and filings run each cycle.

Toku confirms the role and contract terms before a start date is set. Prepare identification, bank details, a medical certificate of fitness, the signed Romanian-language contract and the agreed lei salary. Your quote confirms the onboarding timeline for Romania.

What an employer of record costs in Romania

Where Toku supports the hire, its employer of record service starts at $599 per employee per month, with salary, employer contributions and benefit premiums itemized in your quote. Coverage in Romania is confirmed before an offer. See the published pricing.

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