What must an employer do when the minimum wage rises in July 2026?
A minimum-wage increase does not apply itself. Every contract at the old level needs an addendum, and the change must be reported in REGES-ONLINE within a short deadline, or a fine follows independently of any pay shortfall.
Short answer
- The gross minimum wage is 4,325 lei from 1 July 2026, up from 4,050 lei in the first half of the year.
- The employer signs an addendum to every individual employment contract below the new level.
- The change is reported in REGES-ONLINE within 20 working days of occurring, i.e. by 28 July 2026.
- Late reporting is fined 5,000 to 8,000 lei.
- July payslips are recomputed on the new base, and the July D112 return carries the new figures.
What the law says
- The gross minimum wage for the second half of 2026 is set by Government Decision 146/2026.
- The deadline for reporting a pay change in REGES-ONLINE is 20 working days, under Decision 295/2025 art. 5 para. (4).
- The penalty for failing to report is set by Decision 295/2025 art. 9 para. (3) lit. a) at 5,000 to 8,000 lei.
- Paying below the minimum wage is a separate offence, fined 3,000 to 5,000 lei per employee, capped at 200,000 lei in total.
- The contributions are unchanged: 25% pension, 10% health and 10% income tax withheld from the employee, plus a 2.25% employer levy.
How it is done, step by step
- Identify every contract with a base salary below 4,325 lei gross as at 1 July 2026.
- Draw up an addendum for each, effective 1 July 2026.
- Sign the addenda with the employees and keep a copy in the personnel file.
- Report the changes in REGES-ONLINE by 28 July 2026.
- Recompute the July payslips and check any allowances calculated as a percentage of base pay.
- File the July D112 with the new contribution bases, by 25 August 2026.
Practical examples
- An employee at 4,050 lei gross moves to 4,325 lei: the 275 lei difference flows into contributions and tax, so the employer's total cost rises by more than 275 lei.
- An employee at 5,500 lei gross needs no addendum — already above the new minimum.
- An allowance of 10% of base pay rises with the base; if it was set as a fixed amount it stays unchanged.
Common mistakes
- Recomputing the payslip without signing the addenda: the contract still shows the old salary, a non-compliance at inspection.
- Missing the REGES-ONLINE deadline, which is 20 working days, not one month.
- Forgetting percentage-based allowances, which must be recomputed on the new base.
- Using the new 4,325 lei minimum for sole traders' contribution thresholds, which are pegged to the 1 January level instead.
How 4conta helps
4conta finds the contracts left below the new minimum, generates the addenda in bulk and recomputes payslips, including allowances set as a percentage of base pay.
The 20-working-day REGES-ONLINE deadline enters the obligations calendar with the exact date computed from the day of the change, and that month's D112 is prepared on the new bases.