Romanian Tax Glossary for Foreign Founders

• CIM (Permanent Employee): A standard employment contract. Provides maximum compliance but carries a heavy ~42% tax burden.
• PFA (Sole Trader): A freelancer structure. Easy to set up, but the contractor's personal assets are liable, and they face progressive health/pension tax caps.
• SRL (Limited Company): The preferred B2B structure for senior tech contractors due to highly efficient, capped dividend and health taxes.
• Micro-Enterprise (3% Tax): A specific SRL tax regime. To qualify, the Romanian state legally requires the SRL to hire at least one full-time employee (often the contractor hiring themselves).
• Income Norm (La Normă): A PFA tax regime where the contractor pays taxes on a fixed, hypothetical income set by the state, rather than their actual invoiced revenue.
• CAS & CASS: Mandatory state contributions. CAS (25%) funds the pension. CASS (10%) funds public healthcare.
• CAM: A 2.25% Work Insurance tax paid exclusively by the employer on top of a standard employee's gross salary.

Romanian Payroll & B2B Tax Guide 2026

Permanent Employment (CIM) vs. Freelancing (B2B)

Hiring permanent employees (CIM) provides maximum legal compliance, shielding foreign entities from ANAF disguised employment risks. B2B contracting (SRL/PFA) allows contractors to maximize their net take-home pay, but the contractor must operate independently with multiple clients.

Which is better in Romania: PFA or SRL?

An SRL is superior for high-earning contractors (over €30,000/year) because dividend taxes and CASS (health) caps are fixed. A PFA is faster to set up but is subject to higher progressive health and pension tax caps in 2026.

Ghid Fiscal: CIM vs. PFA vs. SRL (2026)

Cum să aleg între PFA sau SRL?

SRL-ul devine mult mai profitabil la venituri mari, deoarece taxele pe dividende (16%) și sănătate (CASS) sunt plafonate. PFA-ul are o contabilitate mai simplă, dar la venituri medii-mari, taxele efective pot depăși 30% din cauza noilor plafoane CASS.

Ce risc există la angajarea B2B?

Riscul principal este recalificarea activității de către ANAF. Dacă un contractor B2B (PFA/SRL) lucrează exclusiv pentru un singur client și respectă un program impus, ANAF poate considera contractul drept muncă mascată (CIM).