1. SOCIAL INSURANCE CONTRIBUTION (CAS)
Individuals who earn income from independent activities and income from intellectual property rights (excluding income from the exploitation by the heirs of intellectual property rights, remuneration representing the right of resale, compensatory remuneration for private copying) from one or more sources and / or or income categories, which have estimated for the current year net income whose cumulative value is below the minimum limit of 12 minimum gross wages per country, in force at the time of submission of the Single Declaration on income tax and social contributions due by individuals – “Chapter II. Data on the estimated income tax / income norm to be made in Romania and the social contributions due”, have the possibility to opt for the payment of the social insurance contribution for the current year.
According to OpANAF 14/2021, the inclusion in the annual limit of at least 12 gross minimum wages per country, in force at the deadline for submission of the Single Declaration, respectively until May 25 inclusive of the year for which the contribution is due, is made by cumulation the following revenues that are expected to be realized in the current year:
– net income and / or annual income norms from independent activities;
– the gross income realized based on the sports activity contracts;
– as well as net income from intellectual property rights.
According to art.135¹ alin.(1) of Law no.227/2015 regarding the Fiscal Code, with the subsequent modifications and completions, by minimum gross basic salary per country is meant the minimum gross basic salary per country guaranteed in payment approved by Government Decision or by other normative acts. According to GD no. 4/2021, in 2021, the minimum gross basic salary in the country guaranteed in payment is 2,300 lei per month.
The share of social insurance contribution (CAS) due to the state social insurance budget is 25%. The term for paying the social insurance contribution is until May 25, inclusive of the year following the one for which the contribution is due. Individuals can make payments representing CAS due, at any time until the payment deadline.
The annual calculation basis of CAS, in the case of persons who opt for its payment, is represented by the income chosen by the taxpayer, which cannot be lower than the level of 12 minimum gross salaries per country, in force at the deadline for submitting the Single Declaration.
Thus, individuals who opt for the payment of the social insurance contribution choose a value, representing the basis for calculating the social insurance contribution, at least equal to 12 minimum gross basic salaries per country, which is the “chosen income”.
The contribution due is highlighted in the Single Declaration on income tax and social contributions due by individuals – Chapter II. Data regarding the estimated income tax / income norm to be made in Romania and the social contributions due / Section 2 “Data regarding the social insurance contribution and the estimated social health insurance contribution” / Subsection 1 “Data regarding the insurance contribution estimated social security “.
2. SOCIAL HEALTH INSURANCE CONTRIBUTION (CASS)
According to the legal regulations, the natural persons who can opt for the payment of the social health insurance contribution (CASS) are:
a) the natural persons who have estimated for the current year cumulated annual incomes (art. 155 letter b-h), below the level of the minimum limit of 12 minimum gross salaries per country. The incomes provided in art.155 let. b) -h) of Law no. 227/2015 on the Fiscal Code, with subsequent amendments and completions, respectively: income from independent activities, income from intellectual property rights, income from association with a legal entity, income from the transfer of use of goods, income from agricultural activities, forestry and fish farming, income from investments, income from other sources.
These people owe CASS as follows: – if they submit the Single Declaration on income tax and social contributions due by individuals – Chapter II until the legal submission deadline, respectively until May 25 inclusive of the year for which the contribution is due, to a calculation basis representing the value of 6 gross minimum basic salaries per country, in force at the legal term provided for the submission of the declaration; or
– if they submit the Single Declaration on income tax and social contributions due by individuals – Chapter II after the legal submission deadline, at a basis of calculation equivalent to the value of the minimum gross basic salary in the country in force on May 25 of this year , multiplied by the number of months remaining until the legal deadline for submitting the Single Declaration on income tax and social contributions due by individuals – Chapter I. Data on income earned, including the month in which the declaration is submitted, respectively May 25 of the following year.
Individuals who have estimated for the current year a cumulative annual net income from one or more sources and / or income categories, lower than the level of 12 minimum gross wages per country, and the cumulative annual net income achieved is at least equal to the level of 12 minimum wages per country, in force in the year for which the contribution is due, owes CASS at the level of 12 minimum wages per country and have the obligation to submit the Single Declaration on income tax and social contributions due by individuals – Chapter I. the incomes realized, until May 25, inclusive, of the year following the one of the incomes, in order to finalize the CASS. We mention that the term for paying the social health insurance contribution in this case is until May 25, including the year following the one for which CASS is due.
natural persons who do not realize incomes from: salaries and assimilated to salaries, independent activities, intellectual property rights, from the association with a legal person, from the transfer of the use of goods, agricultural activities, forestry and fish farming, investments, other sources and do not fallin the categories of persons exempted from the payment of the social health insurance contribution;
the natural persons who realize incomes of the nature of those mentioned at let.b, for which CASS is not due.
The natural persons mentioned in letter b) and c) owes CASS, for 12 months, to a calculation base equal to 6 minimum gross salaries per country in force at the date of submission of the Single Declaration on income tax and social contributions due by individuals – Chapter II. Data regarding the estimated income tax / income norm to be made in Romania and the social contributions due, regardless of the date of its submission.
Also, the natural persons mentioned in letter b) or c), who have opted for the payment of the social health insurance contribution and start during the fiscal year to realize incomes from independent activities, incomes from intellectual property rights, incomes from the association with a legal person, incomes from the transfer of the use of goods , income from agricultural activities, forestry and fish farming, investment income, income from other sources, submit the Single Declaration on income tax and social contributions due by individuals – Chapter I. Data on income earned, if income is at least equal to the level of 12 minimum gross salaries per country. In this case, the contribution due by exercising the option for the year in which the revenues were realized is taken into account when establishing the annual contribution.
The term for paying the social health insurance contribution in these cases is until May 25, including the year following the year in which they submitted the declaration.
Social health insurance contribution quota (CASS) è 10 %.
CASS due is highlighted in the Single Declaration on income tax and social contributions due by individuals – Chapter II. Data on the estimated income tax / income norm to be made in Romania and the social contributions due / Section 2 “Data on the social insurance contribution and the estimated social health insurance contribution” subsection 2 “Data on the estimated social health insurance contribution “.
Important! Persons starting to earn income (income from salaries and assimilated to wages; income from independent activities; income from intellectual property rights; income from association with a legal person; income from the transfer of use of goods; income from agricultural activities, forestry and fish farming; income from investments) or fall into the categories of persons exempted from paying the contribution, submit to the competent tax authority, within 30 days from the date of the event, “The single declaration on income tax and social contributions due by persons physical ”- Chapter II. Data regarding the estimated income tax / income norm to be made in Romania and the social contributions due and recalculates the obligation to pay representing the social health insurance contribution due for the current year.
Taxpayers can fulfill their payment obligations representing mandatory social contributions as follows:
– by bank transfer;
– online, with the card, through the Ghiseul.ro platform which is interconnected with the Virtual Private Space service;
– by bank card, at the cash registers of the State Treasury within the radius of which they have their fiscal domicile. – in cash, in the accounts opened at the State Treasury within whose radius they have their fiscal domicile;
– by postal order to the postal subunits of C.N. Posta Romana S.A .;
The IBAN accounts are published on the website of the National Agency for Fiscal Administration (ANAF) and can be viewed by accessing the following link:
https://static.anaf.ro/static/10/Anaf/AsistentaContribuabili_r/Con_IBAN_pf.htm
Legal basis:
– Law no. 227/2015 on the Fiscal Code, with subsequent amendments and completions;
– OpANAF no. 14/2021 for the approval of the model, content, method of submission and management of form 212 “Single declaration on income tax and social contributions due by individuals;
– HG 4/2021 for establishing the minimum gross basic salary in the country guaranteed in payment;
– www.anaf.ro.