According to Government Decision no. 1.447/2022 published in the Official Gazette, starting with January 1, 2023, the minimum gross national salary guaranteed in payment is established as follows: 

• From 2.250 lei to 3,000 lei per month, for a normal working schedule of 165,333 hours per month on average, representing 18,145 lei/hour. 

Also, starting from January 1, 2023, for employees with main position and full-time schedule, the amount of 200 lei is not included in a monthly basis for calculating the social contributions and income tax if the following conditions are cumulatively met: 

1. the level of the basic monthly gross salary, without including increments and other additions, is equal to the level of the minimum gross salary in the country, respectively 3,000 lei, in force in the month to which the incomes are related;
2. the gross income realized, based on the same individual employment contract, for the same month, is at most the level of 4,000 lei inclusively. 

The condition set out in letter a) is not considered to be fulfilled if, between January 1, 2023 and December 31, 2023, the level of the gross monthly basic salary established according to the individual employment contract is reduced, without including bonuses and other additions. 

For part-time employees paid below the level of the minimum gross wage per country guaranteed in payment, which are not exceptions and whose social contributions are calculated, by reference to the minimum wage, 200 lei will be subtracted from the value of the minimum gross salary, the value for which the social contributions and the tax will be calculated, thus reaching 2,800 lei. 

For these changes, employers have 20 working days from the date of the change for registration in Revisal.