Why do I pay contributions at minimum-wage level for a part-time employee?
The rule is well known but the figure is almost always wrong. The minimum contribution base for a part-time contract is not the gross minimum wage but the minimum wage reduced by the non-taxable amount — a lower value, set by a separate derogation.
Short answer
- Contributions on a part-time contract are computed on a minimum base, even if the actual pay is lower.
- In 2026 that base is not the gross minimum wage but 3,750 lei from 1 January to 30 June and 4,125 lei from 1 July to 31 December.
- The values come from the minimum wage less the non-taxable amount: 300 lei in the first half of the year and 200 lei in the second.
- The difference between the contribution on the minimum base and the one on actual pay is borne by the employer.
- Exemptions exist: pupils and students up to 26, apprentices under 18, people with disabilities, old-age pensioners, multiple concurrent contracts, and parents with at least two dependent children.
What the law says
- The base rule is in Fiscal Code art. 146 para. (5^6) and art. 168 para. (6^1): contributions cannot be lower than those on the gross minimum wage.
- OUG 89/2025 art. III para. (5) creates a derogation for 2026 and sets the base at the minimum wage less the non-taxable amount.
- The non-taxable amount is 300 lei from January to June 2026 and 200 lei from July to December 2026.
- 4,050 lei less 300 lei gives 3,750 lei; 4,325 lei less 200 lei gives 4,125 lei.
- The exemptions are in Fiscal Code art. 146 and apply on the basis of supporting documents provided by the employee.
The contribution base in 2026
Minimum contribution base for part-time contracts
| Period | Gross minimum wage | Non-taxable amount | Minimum contribution base |
|---|---|---|---|
| 1 Jan – 30 Jun 2026 | 4,050 lei | 300 lei | 3,750 lei |
| 1 Jul – 31 Dec 2026 | 4,325 lei | 200 lei | 4,125 lei |
Practical examples
- An employee working four hours a day at 2,100 lei gross in August 2026: contributions are computed on 4,125 lei, not 2,100 lei, and the employer bears the difference.
- The same contract in March 2026 has a 3,750 lei minimum base — the figure changes on 1 July, not 1 January.
- A 23-year-old student on a part-time contract is exempt: contributions follow actual pay, on proof of enrolment.
- An employee already on a full-time contract elsewhere is exempt on the second contract, on presentation of a certificate.
- A parent with two dependent children is exempt, a category added more recently and often overlooked.
Common mistakes
- Using the full gross minimum wage as the base — 4,050 or 4,325 lei — instead of the value reduced by the non-taxable amount.
- Keeping one base all year, although the figure changes on 1 July.
- Not collecting the documents that justify an exemption, so it is lost: the exemption applies only with evidence on file.
- Withholding the contribution difference from the employee's pay, although it is the employer's cost.
How 4conta helps
4conta applies the correct minimum base for each payroll month — 3,750 lei through June, 4,125 lei from July — so you do not have to remember which value is in force. Exemptions are flagged on the employee record together with the supporting document, so the computation reverts to actual pay only where the evidence exists.
The employer-borne contribution difference is shown separately in the cost report, so you can see what a part-time contract actually costs before signing it.