Payroll in your ERP: payslips, D112, REGES

Payslips calculated automatically, D112 generated from the ERP, REGES kept current and electronic payslips delivered to staff — self-service, and posted straight into accounting.

Payroll is one of the most sensitive administrative areas there is: an error in CAS, CASS or income tax turns into fines and arguments with staff. The payroll module calculates payslips, generates D112 for filing through SPV, keeps REGES current — the general employee register that replaced Revisal — and distributes electronic payslips. You work self-service, in the same platform as the rest of the ERP: the total employment cost (net pay plus CAS, CASS, income tax and the 2.25% work insurance contribution) is posted into accounting automatically, on each company, with nothing keyed twice.

Payslips — automatic calculation of gross pay, CAS 25%, CASS 10%, 10% income tax and the 2.25% work insurance contribution.
D112 — the single return for social contributions and income tax, generated from the payroll run and exported for SPV.
REGES (formerly Revisal) — the electronic employee register updated for new contracts, pay changes, suspensions and terminations.
Personal deduction — calculated automatically from gross pay and the number of dependants (parents, children, spouse).
Sick leave — indemnity calculation (75% / 100%) and the amounts recoverable from CNAS, reflected in the payslip.
Annual leave — remaining-days balance, holiday pay and the matching provisions in accounting.
Employment contracts — a CIM template aligned to the Labour Code, with the data prepared for REGES.
Payslips, income and seniority certificates — generated automatically and delivered to staff electronically.

How a payslip is calculated in 2026

Starting from gross pay, the ERP deducts 25% CAS (the employee social insurance contribution) and 10% CASS (health), then subtracts the personal deduction from what remains — between RON 0 and 1,310 a month in 2026, depending on income and dependants — and applies 10% income tax. On top of that the employer pays a 2.25% work insurance contribution (CAM), and for certain categories a further 4% CAS for special working conditions. The gross minimum wage in 2026 is RON 4,050, with different floors in construction, IT and food manufacturing. 4softerp keeps the tax parameters current each year so payslips recalculate correctly.

D112: the single contributions and income tax return

D112 consolidates the CAS, CASS and CAM owed by employer and employee together with income tax, and is filed monthly by the 25th. It carries the personal data of each employee alongside individual and aggregate contributions. In 4softerp, D112 is generated straight from the payroll run for that month: the ERP checks that the return agrees with the payslips and flags any discrepancy before export. If you find an error after filing, you generate a corrective D112 from the same corrected figures.

REGES: the electronic employee register

REGES, the General Employee Register that succeeded Revisal, is maintained by the Labour Inspectorate. Under the Labour Code every contractual change must be transmitted within the legal deadline: a new contract, a pay change, a change of role, a suspension, a termination. In 4softerp you record the change once, in the employee file; the ERP prepares the data for REGES and keeps the full contract history, with every version retained.

Sick leave: the indemnity and recovering it from CNAS

Sick pay is calculated from the contribution base of the previous six months, or the period actually worked if that is shorter. The rate depends on the reason: 75% for ordinary illness, 100% for infectious disease, workplace accident or maternity. The first five days are borne by the employer; from day six onwards the amount is recovered from the CNAS fund. 4softerp calculates the indemnity inside the payslip, records the recoverable amount against account 4382 and carries the figures into D112, so you can track what has been recovered against what has been paid.

Legal references

Legea nr. 53/2003 — Codul Muncii (republicat)
Legea nr. 227/2015 — Codul Fiscal, Titlul IV (impozit pe venit) și V (contribuții sociale)
HG nr. 905/2017 — Registrul general de evidență a salariaților (REGES)
OUG nr. 158/2005 — Concedii și indemnizații de asigurări sociale de sănătate
OPANAF nr. 165/2022 — D112 (declarația lunară unică)

Frequently asked questions

What is the gross minimum wage in 2026 and what is the net?

The gross minimum wage in 2026 is RON 4,050. After CAS 25%, CASS 10% and 10% income tax on the base remaining after the personal deduction, the net is roughly RON 3,700 for an employee with no dependants. Construction, IT and food manufacturing have different minimum thresholds.

How is the personal deduction calculated in 2026?

The personal deduction runs from RON 0 to RON 1,310 a month depending on gross pay and the number of dependants. Below RON 2,500 gross the maximum is RON 670 plus RON 80 per dependant, up to four. Above RON 5,000 gross the deduction is zero. ANAF publishes the full table each year.

What does the employer pay on top of gross pay?

In 2026 the employer pays a 2.25% work insurance contribution (CAM) on top of gross pay. For a gross of RON 4,050 — the minimum wage — the total cost is RON 4,141. Certain categories, such as construction or special working conditions, use different thresholds.

Do I have to file D112 with no active employees?

No, not if you had no employee or contractor in that month — no PFA, no employment contract, no royalties withheld at source. If even one contract was active, D112 must be filed even where pay was zero, for instance during unpaid leave.

Can the ERP handle both employees on contract and PFA contractors?

Yes. Employees on an individual employment contract go through the payroll module (payslips, D112, REGES), while PFA contractors are service suppliers in the purchasing module — their invoices flow into accounting and can be subject to withholding where applicable. That way your total labour cost sits in the same reports regardless of contractual form.

How does the ERP show what is recoverable from CNAS for sick leave?

For every sick leave from day six, the portion borne by the CNAS fund is shown in the payslip and posted automatically to account 4382. 4softerp gives you a monthly report of amounts recoverable against amounts paid, so you can follow the receivable through to collection.

Related resources

Contabilitate financiară →Costul cu personalul postat automat în balanță, fără reintroducere.Declarații fiscale →D112 generată împreună cu D300, D394 — termen unic 25 ale lunii.Software HR & salarizare (4softhr) →Platformă HR dedicată (dosar de personal, pontaj, REGES) care se cuplează cu salarizarea din ERP.

Run payroll in the ERP — payslips and D112 automatically

Live in one to two weeks. Calculate payslips, generate D112 for SPV and keep REGES current from a single place.

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