The National Office of Social Insurance informs that Government Decision No. 773 of December 17, 2025, on the approval of the average monthly wage in the economy, forecast for 2026, was published in the Official Gazette on December 18.
The aforementioned Decision approved the average monthly wage in the economy, forecast for 2026, in the amount of 17,400 lei, for use in the manner established by law.
Thus, in accordance with the provisions of Article 7(3) of Law No. 289/2004 on temporary incapacity indemnities and other social insurance benefits, the insured income for the months included in the calculation of the basis for calculating social insurance benefits may not exceed the amount of 5 average monthly salaries forecast for the economy for the respective year multiplied by 12 or by the number of months in which the person earned insured income. If the calculation includes an incomplete calendar year, the insured income is capped based on the number of months in which the insured income was earned for that year.

ccording to Article 16(1) of Law No. 77/2016 on information technology parks, the guaranteed monthly income of employees residing in the information technology park is 68% of the average monthly salary in the economy, forecast for the respective year. Thus, in 2026, the guaranteed monthly income of these employees will be 11,832 lei.
At the same time, the average monthly salary in the economy is also used to determine the minimum amount of the single tax for 2026 levied on residents of information technology parks, which, according to Article 15(2) of the above-mentioned law, will be 30% of the average monthly salary in the economy, forecast for 2026. (2) of the above-mentioned law, will be 30% of the average monthly salary in the economy, forecast for 2026.
According to point 28 of Annex No. 3 to Law No. 489/1999 on the public social insurance system, the types of rights and income for which mandatory state social insurance contributions are not calculated include material assistance granted from the funds of trade unions and employers' associations, within the limit of one average monthly salary in the economy, forecast and approved annually by the Government, per employee per year, with the exception of aid granted in the event of the death and/or illness of the employee or his/her relatives and/or first-degree relatives. Thus, in 2026, the material assistance granted from the funds of trade unions and employers' organizations, on which no state social insurance contributions are calculated, amounts to 17,400 lei. If this amount is higher, mandatory state social insurance contributions are calculated on the amount exceeding 17,400 lei.

At the same time, by Government Decision No. 771 of December 17, 2025, the minimum wage in the country was set at 6,300 lei, effective January 1, 2026. Accordingly, pursuant to Article 22(1) of Law No. 489/1999 on the public social insurance system, the monthly calculation basis for each employee cannot be less than the national minimum monthly wage established by law, proportional to the time worked. The social insurance contribution calculated on the monthly basis for each employee with part-time work or reduced working hours cannot be less than 25% of the social insurance contribution calculated on the national minimum monthly wage.