CIM vs PFA vs SRL Comparison 2026
Enter your desired gross monthly income and compare all legal forms: CIM employee, PFA fixed income, PFA real system, SRL micro and SRL profit. Instant calculation of taxes and net income.
Monthly Income
Desired gross equivalent
Legend
Comparative NET Monthly Income
Taxation details per legal form
Monthly calculation, in RON
| Indicator | CIM | PFA fixed | PFA real | SRL micro | SRL profit |
|---|
Most advantageous form
—
Eligibility conditions for SRL Micro 1% (from 2026)
SRL Micro 1% applies ONLY if all conditions are met simultaneously:
- Turnover ≤ 100,000 EUR/year (equivalent ~500,000 RON, OUG 89/2025)
- Minimum 1 full-time employee or payment of minimum gross salary to the associate-administrator
- Maximum 20% income from consulting/management (of total revenue)
- Associates hold >25% in at most 1 micro company
- NOT active in: banks, insurance, oil&gas, gambling
3% micro was eliminated from 2026. If a condition is not met, the company automatically switches to SRL Profit 16%. The calculator shows both scenarios — check eligibility with an accountant before opting.
Frequently Asked Questions
Why can PFA fixed income be advantageous?
For PFA fixed income, the tax is calculated on a fixed amount set by ANAF (the norm), regardless of actual income. If actual income is much higher than the norm, you effectively pay lower taxes. The disadvantage: you cannot deduct actual expenses.
How is CASS on dividends calculated?
According to the Tax Code Art. 170, CASS on dividends is calculated on a fixed basis per bracket, not as a % of the total amount. For 2026 (minimum salary 4,050 RON): dividends under 24,300 RON/year = CASS 0; between 24,300-48,600 = CASS 2,430 RON; between 48,600-97,200 = CASS 4,860 RON; over 97,200 = CASS 9,720 RON (maximum). That's why you can have the same CASS for 30k and 40k dividends.
Does CIM also include the employer's contribution?
The calculator shows the employee's taxes (CAS 25% + CASS 10% + income tax 10%). The employer additionally pays CAM 2.25% of the gross fund. The total employer cost is gross + CAM, but these calculations are from the employee's perspective.
Can I combine CIM with PFA or SRL?
Yes, it is legal to simultaneously have a CIM contract with one employer and also be a PFA or associate in an SRL. CASS is paid once (the threshold is not cumulative). CAS is calculated separately for each activity. Consult an accountant for your specific situation.