In the Official Gazette, Part I no. 1039 of November 1, 2021, was published the ANAF Order no. 1608 on amending and supplementing OpANAF no. 2547/2019 for the approval of the Procedure on the ex officio establishment of the social insurance contribution and the contribution social health insurance owed by individuals, as well as the model and content of some forms.
Thus, according to the document, the social insurance contribution (CAS) and the social health insurance contribution (CASS) related to the incomes obtained from the pandemic indemnities granted to PFAs and other professionals for the interruption or reduction of the activity are established, more recently, ex officio. by the authorities, if their beneficiaries did not declare them in time through the single declaration (form 212).
According to ANAF Order no. 1.608 / 2021, in order to tax the incomes obtained from the indemnities granted in the form of state aids, amid the interruption or reduction of activity due to the pandemic and the measures imposed by the authorities, ANAF amended the procedure for establishing ex officio CAS and CASS on the incomes of natural persons in the sense of ex officio taxation, including the incomes obtained from pandemic indemnities.
The procedure for establishing ex officio CAS for the indemnity provided in articol XV paragraphs (1) and (4) of OUG no. 30/2020 applies to natural persons who meet the following cumulative conditions:
have benefited from the indemnity provided in articol XV para.(1) and (4) of the Government Emergency Ordinance no. 30/2020 (support allowance of 75% of the average gross earnings per economy, for professionals – PFA, II, IF and natural personsauthor);
they have not declared the social insurance contribution due for the indemnities received.
Identification of the taxpayers provided in letter a) is made on the basis of the information transmitted by the National Agency for Payments and Social Inspection.
Based on the information received, the competent central fiscal body draws up the list of taxpayers who have earned income from the allowances provided in articol XV para. (1) and (4) of the Government Emergency Ordinance no. 30/2020 for which the social insurance contribution is due.
The list must contain the following information :
a) identification data of the natural person (personal numerical code / fiscal identification number, name and surname, fiscal domicile);
b) the social indemnity received;
c) the category to which the beneficiary of the allowance belongs ;
d) the months for which he received the allowance ;
e) CAEN code of the main activity (where applicable).
According to the new provisions, it is removed from the mentioned list :
the taxpayers who have submitted the single declaration regarding the income tax and the social contributions due by the natural persons and have declared the social insurance contribution due for the indemnity, at the corresponding section from chapter I section 5;
natural persons who do not owe social insurance contributions in Romania in the taxation year, according to the applicable European legislation in the field of social security, as well as the agreements regarding the social security systems to which Romania is a party;
persons insured in their own social insurance systems not integrated in the public pension system, who do not have the obligation to insure in the public pension system
For the natural persons registered in the List of taxpayers who have not fulfilled their declarative obligations regarding the social insurance contribution, resulting from the eliminations, the specialized department goes through the stages of notification and hearing.
For the previously mentioned taxpayers, the monthly basis for calculating the social insurance contribution at the level of the gross indemnity received is estimated and the “Report on estimating the basis for calculating the social insurance contribution and the social health insurance contribution is prepared, in case of ex officio establishment of the payment obligations for the indemnities provided in article XV paragraph (1), (11) and (4) of the Government Emergency Ordinance no. 30/2020.
The monthly calculation base is established at the level of the gross monthly allowance received, communicated by the National Agency for Payments and Social Inspection.
The due social insurance contribution is established by applying the contribution quota provided in article 138 of the Fiscal Code (25%) on the monthly calculation basis mentioned above.
In order to establish the total payment obligation representing the social insurance contribution, the monthly obligations established by the fiscal body are summed up.
On the basis of the data from the Report on the estimation of the calculation basis, the competent fiscal body issues the 4) of OUG no. 30/2020, approved with amendments and completions by Law no. 59/2020, with subsequent amendments, as well as to article 3 of OUG no. 132/2020, approved with amendments and completions by Law no. 282/2020, with subsequent amendments and completions ».
The procedure for establishing ex officio the CAS regarding the indemnity provided in article 3 of OUG no. 132/2020, approved with modifications and completions by Law no. 282/2020, with the subsequent modifications and completions:
This procedure applies to individuals who meet the following cumulative conditions:
benefited from the indemnity provided in article 3 of the Government Emergency Ordinance no. 132/2020 (professionals – PFA, II and IF and individuals who have benefited from the support allowance of 41.5% of the average gross earnings per economy);
did not declare the social insurance contribution due for the indemnities received.
The identification of the previously provided taxpayers is made on the basis of the information transmitted by the National Agency for Payments and Social Inspection.
Based on this information, the competent fiscal body draws up the list of taxpayers who have earned income from the allowances provided in article 3 of OUG no. 132/2020, approved with amendments and completions by Law no. 282/2020, with subsequent amendments and completions.
The list must contain the following information :
identification data of the natural person (personal numerical code / fiscal identification number, name and surname, fiscal domicile);
the social indemnity received;
the category to which the beneficiary of the allowance belongs ;
the months for which he received the allowance ;
CAEN code of the main activity (where applicable).
From the above mentioned list are removed:
a) the taxpayers who have submitted the single declaration regarding the income tax and the social contributions due by the natural persons and have declared the social insurance contribution due for the indemnity, at the corresponding section from chapter I section 6;
b) natural persons who do not owe social insurance contributions in Romania in the taxation year, according to the applicable European legislation in the field of social security, as well as the agreements regarding the social security systems to which Romania is a party;
c) the insured persons in their own social insurance systems not integrated in the public pension system, who do not have the obligation to insure in the public pension system.
For individuals registered in the List of taxpayers who have not fulfilled their declaratory obligations regarding the social insurance contribution, resulting from the eliminations, the specialized department goes through the stages regarding the notification, hearing of taxpayers, estimating the monthly basis for calculating the social insurance contribution. establishing the total payment obligation, issuing and communicating the taxation decision.
The procedure for establishing ex officio the CASS regarding the indemnity provided in article XV paragraph (1), (11) and (4) of OUG no. 30/2020, approved with modifications and completions by Law no. 59/2020, with subsequent amendments
This procedure applies to individuals who meet the following cumulative conditions:
a) have benefited from the indemnity provided in article XV paragraph (1), (11) and (4) of the Government Emergency Ordinance no. 30/2020, approved with amendments and completions by Law no. 59/2020, with subsequent amendments (other professionals-PFA, II, IF, lawyers and individuals who obtain income from copyright and who benefited from the support allowance of 75% of the average gross earnings per economy).
b) they have not declared the social health insurance contribution due for the indemnities received.
The identification of the taxpayers is made on the basis of the information transmitted by the National Agency for Payments and Social Inspection.
Based on the information collected, the competent fiscal body draws up the list of taxpayers who have earned income from the allowances provided in article XV paragraph (1), (11) and (4) of the Government Emergency Ordinance no. 30/2020, approved with amendments and completions by Law no. 59/2020, with subsequent amendments.
The list must contain the following information :
identification data of the natural person (personal numerical code / fiscal identification number, name and surname, fiscal domicile);
the social indemnity received;
the category to which the beneficiary of the allowance belongs ;
the months for which he received the allowance ;
CAEN code of the main activity (where applicable).
From the mentioned list are eliminated:
a) the taxpayers who have submitted the single declaration regarding the income tax and the social contributions due by the natural persons and have declared the social health insurance contribution due for the indemnity, at the corresponding section from chapter I section 5;
b) persons who do not have the quality of taxpayer to the social health insurance system in the taxation year, respectively who hold a sickness and maternity insurance in the social security system from another member state of the European Union, the European Economic Area and the Swiss Confederation or in the states with which Romania has concluded bilateral social security agreements with provisions for the insurance of maternity leave, based on the internal legislation of the respective states, which produces effects on the Romanian territory.
For the natural persons registered in the List of taxpayers who have not fulfilled their declarative obligations regarding the social health insurance contribution, resulting from the eliminations, the specialized department goes through the stages of notification and hearing.
For the taxpayers from the list resulting from completing the provided stages, the monthly basis for calculating the social health insurance contribution at the level of the gross indemnity received is estimated and the “Report on estimating the calculation base of the social insurance contribution and the social insurance contribution health, in case of ex officio establishment of the payment obligations for the indemnities provided in article XV paragraph (1), (11) and (4) of the Government Emergency Ordinance no. 30/2020, approved with amendments and completions by Law no. 59/2020, with the subsequent amendments, as well as to article 3 of the Government Emergency Ordinance no. 132/2020, approved with amendments and completions by Law no. 282/2020, with subsequent amendments and completions », provided in annex no. 8 the order.
The monthly basis for calculating the social health insurance contribution is established based on the information submitted by the National Agency for Payments and Social Inspection. The contribution of the social health insurance due is established by applying the contribution quota provided in article 156 of the Fiscal Code (10%) on the monthly calculation basis previously provided.
In order to establish the total payment obligation representing the social health insurance contribution, the monthly obligations established by the fiscal body are summed up.
On the basis of the data from the aforementioned report, the competent fiscal body issues the Decision on the ex officio determination of the social insurance contribution and the social health insurance contribution for the indemnities provided in Article XV paragraphs (1), (11) and (4) ofGovernment Emergency Ordinance no.30/2020, approved with amendments and completions by Law no.59/2020, with the subsequent amendments, as well as to article 3 of the Government Emergency Ordinance no. 132/2020, approved with amendments and completions by Law no.282/2020, with subsequent amendments and completions ».
The model and content of the taxation decision are provided in annex no. 9 the order.
The procedure for establishing ex officio the CASS regarding the indemnity provided in article 3 of OUG no. 132/2020, approved with modifications and completions by Law no. 282/2020, with the subsequent modifications and completions:
This procedure applies to individuals who meet the following cumulative conditions:
a) have benefited from the indemnity provided in article 3 of the Government Emergency Ordinance no. 132/2020, approved with amendments and completions by Law no. 282/2020, with subsequent amendments and completions (other professionals-PFA, II, IF and individuals who obtain income from copyright and who benefited from the support allowance of 41.5% of the average gross earnings per economy)
b) they have not declared the social health insurance contribution due for the indemnities received.
Identification of the taxpayers provided at let. a) is made on the basis of the information transmitted by the National Agency for Payments and Social Inspection.
Based on the information collected, the specialized department draws up the list of taxpayers who have earned income from the allowances provided in article 3 of OUG no. 132/2020, approved with amendments and completions by Law no. 282/2020, with subsequent amendments and completions.
The mentioned list must contain the following information:
identification data of the natural person (personal numerical code / fiscal identification number, name and surname, fiscal domicile);
the social indemnity received;
the category to which the beneficiary of the allowance belongs ;
the months for which he received the allowance ;
codul CAEN al activitatii principale (unde este cazul).
The following is removed from the list:
the taxpayers who have submitted the single declaration regarding the income tax and the social contributions due by the natural persons and have declared the social health insurance contribution due for the indemnity, at the corresponding section from chapter I section 6;
b. persons who do not have the quality of taxpayer to the social health insurance system in the taxation year, respectively who hold a sickness and maternity insurance in the social security system from another member state of the European Union, the European Economic Area and the Swiss Confederation or in the states with which Romania has concluded bilateral social security agreements with provisions for sickness / maternity insurance, based on the internal legislation of the respective states, which produces effects on the Romanian territory.
For the natural persons registered in the List of taxpayers who have not fulfilled their declarative obligations regarding the social health insurance contribution, resulting from the provided eliminations, the specialized department goes through the provided stages regarding the notification, hearing of taxpayers, estimation of the monthly contribution calculation base. social health insurance, establishing the total obligation to pay, issuing and communicating the tax decision.
We specify that, in the situation where, within 60 days from the date of communication of the Decision on the ex officio establishment of the social insurance contribution and the social health insurance contribution for the indemnities provided for in Article XV paragraph (1), (11) and (4) of the Government Emergency Ordinance no. 30/2020, approved with amendments and completions by Law no. 59/2020, with the subsequent amendments, as well as to article 3 of the Government Emergency Ordinance no. 132/2020, approved with amendments and completions by Law no. 282/2020, with the subsequent amendments and completions, the taxpayer fulfills his declarative obligations, the decision is annulled.
Legal basis:
– ANAF Order 1608/2021 regarding the modification and completion of the Order of the President of the National Agency for Fiscal Administration no. 2,547 / 2019 for the approval of the Procedure regarding the ex officio establishment of the social insurance contribution and of the social health insurance contribution due by the natural persons, as well as of the model and content of some forms;
– OUG 30/2020 for the modification and completion of some normative acts, as well as for the establishment of some measures in the field of social protection in the context of the epidemiological situation determined by the spread of the SARS-CoV-2 coronavirus;
– OUG 132/2020 on support measures for employees and employers in the context of the epidemiological situation caused by the spread of SARS-CoV-2 coronavirus, as well as to stimulate employment growth.