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”.
Thank you for reading this post, don't forget to subscribe!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.