How the Romania pfa calculator is verified

Inputs

Input	Field	Type
Annual net income after expenses (RON)	`annualNetIncome`	number

The formula

Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.

Derived value	Field	Formula (JSONata)
Cas Base	`casBase`	`annualNetIncome >= $const.casUpperStep ? $const.casUpperStep : (annualNetIncome >= $const.casFloor ? $const.casFloor : 0)`
CAS (pension)	`cas`	`$round(casBase * $const.casRate, 2)`
Cass Base	`cassBase`	`$round($min([$max([annualNetIncome, $const.cassFloor]), $const.cassCeiling]), 2)`
CASS (health)	`cass`	`$round(cassBase * $const.cassRate, 2)`
Income tax (10%)	`incomeTax`	`$round($const.incomeTaxRate * $max([0, annualNetIncome - cas - cass]), 2)`
Net income / year	`netIncome`	`$round($max([0, annualNetIncome - cas - cass - incomeTax]), 2)`

Rates and thresholds

The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.

Constant	Value
`casFloor`	48600
`casUpperStep`	97200
`cassFloor`	24300
`cassCeiling`	291600
`casRate`	0.25
`cassRate`	0.1
`incomeTaxRate`	0.1

Test vectors (3)

Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.

Case 1 — 60,000 RON net income — above the CAS floor, below the upper step

given `annualNetIncome`	60000
expect `casBase`	48600
expect `cas`	12150
expect `cassBase`	60000
expect `cass`	6000
expect `incomeTax`	4185
expect `netIncome`	37665

Case 2 — 30,000 RON net income — below the CAS floor, so no pension contribution at all

given `annualNetIncome`	30000
expect `casBase`	0
expect `cas`	0
expect `cassBase`	30000
expect `cass`	3000
expect `incomeTax`	2700
expect `netIncome`	24300

Case 3 — 350,000 RON net income — CAS at its upper step, CASS at the 72-minimum-wage ceiling

given `annualNetIncome`	350000
expect `casBase`	97200
expect `cas`	24300
expect `cassBase`	291600
expect `cass`	29160
expect `incomeTax`	29654
expect `netIncome`	266886

Sources

ANAF — Persoane fizice autorizate: obligații fiscale · checked 2026-08-22
Taxe PFA 2026: CAS, CASS și impozit — plafoane raportate la salariul minim de 4.050 lei, plafon CASS 72 de salarii · checked 2026-08-22

Check it yourself — and reuse it

The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.

This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.

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