According to the current legislation, pension and health contributions and income tax are deducted from the employee's gross earned income as follows:
The employer withholds the amounts, and he is obliged to declare and pay them to the state budget and the social security budget.
|
CAS (Pension contribution) |
This represents 25% and applies to Gross Realized Income (GI) without meal vouchers, for normal working conditions. |
(GI-meal vouchers) *25% |
|
CASS (Health contribution) |
This is 10% and applies to Gross Realized Income (GI) without meal vouchers. Exception: medical leave |
(GI-meal vouchers) *10% |
|
Income Tax |
This is 10% and applies to Gross Realized Income (GI) with meal vouchers, no CAS, no CASS, no deductions. Exception: this does not apply to certain medical leave, disabled persons, and certain categories of employees. |
(GI-CAS-CASS-deduction) *10% |
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Notes:
**You can use this salary calculator for more simulations.