The calculation, exceptions included
The base is simple and everyone knows it: 25% pension (CAS), 10% health (CASS), 10% income tax on what is left after contributions and the personal deduction. The rest is where it gets hard.
Meal tickets are subject to CASS under OUG 115/2023 but not to CAS — and they are paid in vouchers, so their tax and contribution are withheld from the cash net. Below the minimum wage the employer owes CAS and CASS computed on the minimum rather than on actual gross (OUG 16/2022). Sector exemptions do not apply to the whole gross, only up to a cap. Every one of these is a rule where a spreadsheet returns a plausible, wrong answer.
Personal deductions, computed per person
The deduction is not a fixed figure: it depends on gross pay, on the number of dependants and on statutory thresholds that change. It is computed for every employee every month, never carried over from the last one.
Absence and leave, in the same base
Annual, medical and unpaid leave feed straight into the payslip. Sick pay is computed on the statutory average, and the part borne by the health fund (FNUASS) is separated from the part borne by the employer — including the reimbursement claim, which otherwise gets forgotten.
Day labourers as their own regime
Day labour has its own rules: the sectors where it is permitted, the day cap and a tax treatment different from an employment contract. It is a separate module with bulk import, not an ordinary contract forced into a shape that does not fit it.
Filings come out of the calculation, not a retype
D112 is generated as XML from the payroll run you already computed. REGES — the successor to REVISAL — receives hire, amendment and termination events, with a REVISAL import for existing history. Nothing is entered twice, so nothing can differ between what you computed and what you declared.
The D112 file is checked with ANAF's official validator (structure A7.2.6, namespace v7): full- and part-time employees, minimum-wage employees who receive the non-taxable amount (insured type 51), and directors paid under a mandate (insured type 6).
Directors on a mandate
Pick the contract type "Director's mandate". Brivio computes pension, health, income tax and labour-insurance contributions, with no unemployment contribution and no minimum-wage relief, which only applies to an employment contract. In D112 the director is insured type 6 and is not counted as an employee. A mandate is not an employment contract, so it is not sent to REGES and does not appear in the REVISAL export.
Worth knowing
Payroll is never silently recomputed for a past period. A closed month stays closed, and corrections are made as an adjustment in the current month — the same discipline as in the ledger, where a posted entry is reversed rather than edited.