Payroll: calculating and reviewing the month

Check the active company, period and editing permission before any confirmation. Follow only steps applicable to the company's legal form and accounting regime.

Supporting documents

• Individual employment contracts and amendments applicable to the month.
• Timesheets and documents for absences, suspensions and leave.
• Documents for deductions and other payroll components, as applicable.

Completing and checking data

1. Under ‘Employees’, check the name, CNP, date of birth and payment details. Under ‘Employment contracts’, check the version applicable to the month: employment date, position, base salary, daily hours and any termination date.
   • Employees
   • Employment contracts
2. Compare contracts with timesheets and the month's documents. Identify sick leave, suspensions, overtime and other situations requiring separate computation and review; do not turn them into standard months just to produce payroll.
3. Under ‘Payroll’, select year and month in ‘Select month and calculate’. Open the resulting payroll and check each employee's days, gross pay, contributions, deductions, income tax and net pay.
4. Resolve flagged checks before confirmation. Confirm payroll only after reviewing every line; download ‘PDF summary’ and compare totals. ‘Bank payments CSV’ prepares payment data and does not execute transfers.
5. Check payroll entries and liabilities, then open D112 for the same month. Complete declarant details and required confirmations; continue in the official software to validate the final return.
   • D112
   • Draft notes

Confirmed payroll, the summary and liabilities are reconciled for the declared month.

Official sources for this activity

Checked on 10 September 2026. Apply the rules for the period and the company's legal form.

• Accounting Law No. 82/1991 — supporting documents and accounting registers
• OMFP No. 2.634/2015 — financial and accounting document rules
• D112 — instructions applicable from July 2026, Order 605/95/928/2314/2026
• ANAF — D112 versions by reporting month
• ANAF — tax obligations calendar
• ANAF — special December deadline, Article 155(2) of the Tax Procedure Code

Related resources

• Accounting app guides
• Employees: adding, editing, and payroll details
• Employment contracts: the version applicable to the month
• Preparing and submitting returns to ANAF
• View Fluxe prices and plans

Practical example

Ion Popescu has an active contract in the month for which you prepare payroll. Check the contract version, timesheet, absences and leave documents before calculating. Compare gross pay, deductions and net pay, confirm payroll and then check D112. Saving employee details does not confirm payroll.

Frequently asked questions and solutions

An employee is missing or the salary is incorrect.

Check start and end dates and the contract version valid in the selected month. Correct the source before recomputing; confirmed payroll retains its historical values.

Payroll or D112 is blocked by a special payroll situation.

Check the documents and calculate through the appropriate payroll workflow, then complete the official return. Do not confirm a standard employee case when documents show otherwise.

The employee worked only part of the month. Can I use the full month?

Compare the contract start or termination date, timesheet and absence documents with the payroll month. Enter the actual situation and check the calculation before finalising. Check salary payment and reporting separately from payroll preparation.