In a period when employees are looking for financial stability and companies need to manage their budgets, the authorities have clarified the rules regarding social benefits granted in 2026. Law No. 44/2026 and Orders No. 368 and 369/2026 set out the exact value and granting conditions for childcare and cultural vouchers, as well as the average gross salary used as the basis for the social insurance budget.
- As an employee, you may be wondering how much childcare and cultural vouchers are worth this year.
- As an employer, you may be asking which benefits employees truly need and what rules must be followed to grant them correctly.
Ioana Dobre, Senior Consultancy Manager at BIA Human Capital Solutions, explains step by step what these regulations mean for both employees and employers, so you can understand how they impact your professional life or your company’s budget.
In this newsletter you will find out:
- The average gross salary – used as the basis for the state social insurance budget and the value of death grants;
- The value and granting conditions of childcare vouchers for the first semester and the first months of the second semester;
- The value of cultural vouchers
What is the average gross salary in 2026?
Understanding the social insurance budget is essential for planning contributions and benefits. Law No. 44/2026 on the state social insurance budget for 2026, published in the Official Gazette No. 243/27.03.2026, establishes the financial framework for 2026 and clarifies the level of family support.
Comment: This law provides and authorises, for the 2026 budget year, revenues by chapters and subchapters and expenditures by purpose for the state social insurance budget, the unemployment insurance budget, the summary of budgets of public institutions partially financed from own revenues, as well as specific regulations for the 2026 budget execution.
The average gross salary used as the basis for the state social insurance budget in 2026 is 9,192 lei.
Death grant increase: higher support in difficult times.
The value of the death grant is updated as follows:
- 9,192 lei – for an insured person or pensioner
- 4,596 lei – for a family member
This increase comes as necessary support for families going through difficult times, covering a larger share of related expenses.
What is the value of childcare vouchers in 2026?
If you are a parent trying to balance professional and family responsibilities, childcare vouchers are not just a benefit but a real necessity. They directly help reduce monthly childcare expenses, provide financial security and motivate you at work. For employers, clearly setting this benefit’s value helps with budgeting and internal HR policy management.
If you are an employer, it’s important to know the value of childcare vouchers and to plan your budget for this benefit, which is real support for parents.
Order No. 368/2026 on the indexed amount granted as childcare vouchers for the first semester of 2026, published in Official Gazette No. 249/31.03.2026, states the following:
For the first semester of 2026, starting from April 2026, the monthly value of childcare vouchers is 740 lei, which is 30 lei higher than the previous level.
The previously established nominal value also applies for the first two months of the second semester of 2026, namely August 2026 and September 2026.
What is the value of cultural vouchers in 2026?
In a ranking of the most appreciated benefits, conducted last year by Edenred, cultural vouchers are ranked 4th, after meal vouchers, gift cards, and holiday cards. Romanians are increasingly focusing on cultural development and employers are encouraged to support this by offering truly useful benefits. There are also advantages:
- Exemption from social security contributions for both companies and employees, being subject only to a 10% income tax for employees.
- Tax deductibility within a limit of 5% of total salary-related expenses.
Order No. 369/2026 on the indexed amount granted as cultural vouchers for the first semester of 2026, published in Official Gazette No. 258/01.04.2026, states the following:
For the first semester of 2026, the monthly and occasional value of cultural vouchers is:
- up to 250 lei/month, and
- up to 490 lei/event.
The previously established nominal values also apply for the first two months of the second semester of 2026, namely August 2026 and September 2026.
In the second semester of 2025, the value of cultural vouchers was set at a maximum of 240 lei/month (for recurring benefits) and 470 lei/event (for occasional benefits).
Do you want to stay up to date with the latest legal provisions in employment relations and receive expert interpretation?
BIA Human Capital Solutions, an HR consulting company with over 34 years of experience, provides human resources consulting services. BIA specialists, certified in labour law, are always up to date with changes in labour and tax legislation, ensuring full support for partners in understanding and applying them.
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