In road transport, per diem (Romanian „diurna”) is not just a line on the payslip – it is one of the industry’s most sensitive tax topics. During an inspection by the Romanian tax authority (ANAF) or the labour inspectorate (ITM), auditors almost reflexively examine how a company grants per diem to its drivers, because this is statistically where the sector’s most frequent non-compliances hide.
The reason is simple: per diem enjoys a favourable tax regime, and wherever a tax advantage exists, so does the temptation to push it beyond legal limits. Many transport companies pay a low base salary and top up the driver’s income with a generous per diem, precisely to reduce contributions and tax. This works as long as the legal conditions are met, but it becomes a time bomb the moment per diem actually conceals salary.
This article is particularly relevant to foreign investors operating a Romanian transport company or employing through a subsidiary. We explain what per diem correctly is, the tax-free thresholds, the conditions to be met and, above all, what the risk of reclassification as salary income looks like – so you can grant driver per diem in full tax safety.
What per diem actually is
Per diem is a travel allowance granted to an employee sent on business to a location other than the usual place of work, to cover the additional costs of meals and current expenses during the trip. It is not a reward for the work performed and not the consideration for the service, but compensation for the extra costs the employee bears away from home.
This distinction is essential. Salary remunerates work and is fully subject to income tax and social contributions (CAS/pension, CASS/health, the labour insurance contribution CAM). Per diem, by contrast, enjoys preferential tax treatment: within the limits set by law, it is not taxed and does not enter the contribution base. That is precisely why the legislator has fixed strict thresholds and conditions.
- Domestic per diem – for travel within Romania;
- Foreign per diem – for travel abroad, with reference levels differentiated by destination country.
The tax-free thresholds
The basic rule starts from the level of per diem granted to staff of public institutions, used as a benchmark for the private sector. Per diem is tax-free up to 2.5 times the legal level set for the public sector, both domestically and abroad (the foreign level being differentiated by country).
From 2023 a second cap was added, expressed as a share of the base salary: the tax-free portion is additionally limited to a monthly amount relative to the base salary (in practice, the level of three base salaries per month). In other words, even if the daily amount falls within the 2.5 times limit, the monthly tax-free total cannot exceed this second threshold.
| Element | Rule (2026 reference) | Notes |
|---|---|---|
| Daily cap | Up to 2.5 × the legal public-sector level | Different for domestic and foreign (by country) |
| Monthly cap | Relative to base salary (level of three base salaries) | Applies in addition to the daily cap |
| Above the cap | Income tax + social contributions | The excess portion is treated as salary |
Because these levels and calculation rules change through annual government decisions and laws, remember the principle but always verify the value in force at the date per diem is granted. A figure correct last year may be outdated this year.
Conditions for per diem to be tax-free
Tax exemption is not automatic. For per diem granted to drivers to stay outside the tax base, the company must be able to demonstrate the reality and basis of the trip. At an audit, the following are typically required:
- travel/secondment orders justifying each trip;
- transport documents (CMR, route sheets, tachograph data) confirming the route and actual travel days;
- alignment of the number of per diem days with the periods actually spent travelling;
- a clear internal policy on how per diem is granted.
A frequently overlooked point: per diem is granted for actual travel days, not for days of leave, home rest or unavailability. Granting it as a flat package, regardless of the reality of the trip, is exactly the practice auditors penalise.
The risk of reclassification as salary
Here lies the heart of the matter. The law allows authorities to reclassify a transaction when its legal form does not reflect its economic substance. If a company pays a minimum base salary and a disproportionately large per diem, the authority may conclude that the per diem in fact conceals the remuneration for work.
- Disproportion between the base salary (often at minimum level) and the monthly per diem (several times larger);
- Permanent character of the per diem, paid constantly and predictably, as if it were a fixed part of income;
- Absence of supporting documents for the travel days;
- Per diem granted for periods when the driver was not, in fact, on the road.
The consequences of reclassification are severe: amounts reclassified as salary become subject to income tax and all social contributions, plus interest and late-payment penalties calculated retroactively, sometimes over several years. For a transport company with dozens of drivers, the impact can be devastating.
For international freight transport, one distinction is also relevant: under certain conditions, drivers’ activity falls under specific rules on transnational posting allowance (the EU Mobility Package), which overlap with the domestic tax regime. For foreign parent companies, correct treatment also matters for group reporting and for avoiding issues under double taxation conventions.
How we handle per diem correctly at Conta Fiscal
The solution is not to abandon per diem – it remains a legitimate and useful instrument – but to structure it correctly. In our practice, we recommend a balanced approach: a reasonable ratio between base salary and per diem that withstands the disproportion test, rigorous documentation of every trip aligned with tachograph and CMR data, a written internal per diem policy applied consistently, and ongoing monitoring of the daily and monthly caps as they are updated.
We look at each company in its specific context and build a salary structure that optimises cost yet withstands an audit. See our full range of accounting and tax advisory services or learn how we can help with payroll and transport.
Per diem handled correctly is an advantage; per diem handled superficially is a hidden liability. If you run a transport company and want peace of mind at audits, contact us for a review of how you grant per diem and for a structure compliant with the legislation in force.
Frequently asked questions
What per diem is tax-free for drivers in Romania in 2026?
Per diem is tax-free up to 2.5 times the legal public-sector level, with an additional monthly cap relative to the base salary (the level of three base salaries). The reference values are updated annually, so verify the value in force at the date of grant.
What happens to per diem above the threshold?
The portion exceeding the tax-free threshold is treated as salary: income tax and social contributions (CAS, CASS, CAM) apply to the excess amount.
When can per diem be reclassified as salary?
When per diem is disproportionately large relative to the base salary, is paid permanently and predictably, or is not supported by travel documents. In such cases the authority may conclude it conceals the remuneration for work.
What documents must I keep for driver per diem?
Travel/secondment orders, transport documents (CMR, route sheets), tachograph data and a clear alignment of per diem days with actual trips. Without them, the risk of reclassification rises significantly.
Is per diem for international transport relevant for group reporting?
Yes. Beyond the Romanian tax regime, EU posting rules (the Mobility Package) apply to international drivers. Correct treatment also matters for reporting to the parent company and for double taxation conventions.