In Official Gazette, Part I No. 713 of 31 July 2025, Order of the National Agency for Fiscal Administration (NAFA) No. 1929/2025 was published, amending NAFA President’s Order No. 7015/2024 approving the model, content, filing procedure, and management of form (212) – “Single tax return on income tax and social contributions owed by individuals”.
These changes follow the entry into force of Law No. 141/2025 on certain fiscal-budgetary measures, which, starting 1 August 2025, amended the Fiscal Code regarding the declaration and calculation of the health insurance contribution (CASS) owed by individuals, as follows:
- Repeal of Article 154 (1) (c) of the Fiscal Code, which exempted from CASS individuals dependent on an insured person (spouse and parents without own income);
- Introduction of Article 182^1, allowing individuals earning income as provided under Article 155 (1) of the Fiscal Code to opt to pay CASS for dependents as defined in Article 224 (1^2) of Law No. 95/2006 on health reform;
- Setting the calculation base for CASS following the option at the value of 6 gross minimum wages valid on 1 January of the year in which the option is exercised, with a 10% rate applied;
- Allowing the option to be exercised at any time during the year by submitting the Single tax return, with CASS payable in two instalments:
- 25% upon submission of the return;
- 75% by 25 May of the following year;
Amending Article 180 (1) (d) to include individuals earning other types of income not listed in Article 155 (1) of the Fiscal Code, for which CASS is not otherwise due.