Through OPANAF Order No. 2735/2025, published in the Official Gazette No. 17 of 14 January 2026, the National Agency for Fiscal Administration (ANAF) updated the procedure for the ex officio assessment of the social security contribution (CAS) and the health insurance contribution (CASS) owed by individuals, as well as the templates of the forms used in this process. The new rules apply to obligations related to the 2024 fiscal year.
The procedure applies exclusively to individuals who failed to meet their declarative obligations regarding CAS and/or CASS under the Fiscal Code. It is applied within the statute of limitations and does not cover periods already subject to a tax audit.
Ex officio assessment of CAS
For income from independent activities and/or intellectual property rights, the ex officio assessment of CAS occurs when all of the following conditions are met:
- the income earned is subject to CAS;
- the estimated annual net income was below the threshold of 12 gross minimum wages, but the actual income earned reached or exceeded this threshold;
- the taxpayer did not declare CAS through the Single Tax Return.
The procedure also applies to salary-like income obtained abroad (e.g., remuneration of administrators, directors or members of management boards), where CAS was not declared.
Taxpayers are identified based on information available in ANAF’s records, including Forms 112 and 212, ex officio assessment decisions, and other tax data sources.
Ex officio assessment of CASS
For income from independent activities, CASS is assessed ex officio if the individual earned taxable income and failed to fulfill the declarative obligation.
The procedure also applies to individuals who earned income from:
- intellectual property rights;
- associations with legal entities;
- leasing of assets;
- agriculture, forestry and fisheries;
- investments;
- other sources,
where the estimated annual income was below the threshold of 6 gross minimum wages, but the actual income earned reached or exceeded this level, and CASS was not declared.
CASS is also assessed ex officio for salary-like income obtained abroad if it was not declared through the Single Tax Return.
Approved documents and forms
The same order approved new templates of forms used in the procedure, including:
- notification regarding the non-declaration of CAS and CASS;
- report for estimating the contribution calculation base;
- decision on the ex officio assessment of CAS and CASS;
- decision on the cancellation of the ex officio assessment.
OPANAF Order No. 2735/2025 strengthens the mechanism through which ANAF can intervene when individuals fail to comply with their declarative obligations regarding social contributions. For taxpayers, this highlights the importance of correctly and timely filing the Single Tax Return, as ex officio assessment may lead to additional tax liabilities, interest and penalties.