CASS for non-resident pensioners – new rules regarding health insurance contribution withholding

Through [CNAS Order No. 751/2026], published in the Official Gazette No. 404 of 13 May 2026, the authorities established the procedure applicable to pensioners of Romania’s public pension system who have their domicile or habitual residence outside Romania. The regulation clarifies how the obligation to pay the health insurance contribution (CASS) is determined for pension income obtained from Romania.

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The immediate impact on non-resident pensioners is the introduction of a mandatory administrative procedure for verifying health insurance status in the state of residence. Territorial pension houses send notifications to beneficiaries immediately after the pension decision is issued, when the income exceeds the threshold provided by [Law No. 227/2015 regarding the Fiscal Code].

For pensioners residing in an EU or EEA Member State, the United Kingdom, or the Swiss Confederation, the obligation to pay CASS in Romania may be removed if the individual proves that they are already insured within the public healthcare system of the state of residence. The exemption does not apply automatically. The beneficiary must expressly request this right and provide supporting documents regarding foreign health insurance coverage.

In the absence of proof of insurance in another state, the contribution to the National Single Health Insurance Fund becomes due for the portion of the pension exceeding the applicable fiscal threshold.

The same rules are extended to states with which Romania has bilateral social security agreements that include sickness and maternity coverage. However, there is an important exception for pensioners residing in Türkiye, where the obligation to pay CASS in Romania applies directly, regardless of local health insurance coverage.

From an administrative and tax perspective, supporting documentation becomes essential. CNAS accepts European certificates and specific international forms, including A1, E104, or S041 documents, used to confirm the applicable legislation and periods of health insurance coverage.