In the Official Gazette no. 1,205 of December 20, 2021, the joint Order of ANAF and CNAS no. 1984/1070/2021 for the approval of the Exemption Procedure from the payment of the social health insurance contribution of the natural persons who do not have the quality of taxpayer to the social health insurance system, as well as of the model and content of form 603 „Declaration on own responsibility for exemption from the payment of the social health insurance contribution ”.
According to the Report approving the normative act, according to art.153 of Law no.227 / 2015 on the Fiscal Code, with subsequent amendments and completions, the following persons have the quality of taxpayers to the social health insurance system, in compliance with the in the field of social security, as well as of the agreements regarding the social security systems to which Romania is a party, as the case may be:
- Romanian citizens domiciled or residing in Romania;
- foreign citizens and stateless persons who have requested and obtained the extension of the right of temporary residence or have their domicile in Romania;
- citizens of the Member States of the European Union, the European Economic Area and the Swiss Confederation who do not have insurance concluded in the territory of another Member State producing effects in the territory of Romania, who have applied for and obtained the right to stay in Romania for a period ofafter 3 months;
- persons from the Member States of the European Union, the European Economic Area and the Swiss Confederation who fulfill the conditions of frontier worker and carry out an employed or self-employed activity in Romania and who reside in another Member State where they usually return daily or at least onceper week.
In addition, the initiators recall that the Joint Order of the President of ANAF and the President of CNAS no. social health insurance, as well as the model and content of form 603 “Declaration on own responsibility for the exemption from the payment of the social health insurance contribution”.
Thus, according to the mentioned order, the taxpayers who obtain incomes for which CASS is due, according to the law, submit to the competent fiscal authority form 603, in paper format, with attached supporting documents, in order to be exempted from paying the contribution. According to the old order, the supporting documents are presented in a copy that is certified by the fiscal authority “according to the original”, or are attached in a certified copy, in the situation of submitting the declaration by mail.
Taking into account the general objective of digitizing the forms issued by ANAF, in order to support the voluntary compliance of taxpayers, the new normative act (ANAF Order no. 1984/2021) amended the current provisions by introducing the possibility of completing and submitting the form in electronic format. 603 “Declaration on own responsibility for the exemption from the payment of the social health insurance contribution”.
At the same time, the supporting documents are to be attached in copy, in electronic format.
In addition, taking into account the provisions in force regarding the categories of taxpayers provided in art. 153 of the Fiscal Code, as well as the mechanism for establishing, by self-taxation, the social health insurance contribution, the exemption procedure from the payment of the social health insurance contribution, the form 603 “Declaration on own responsibility for the exemption from the payment of the social health insurance contribution”, as well as the instructions for completing it.
The new PROCEDURE for exemption from the CASS payment of PF who do not have the quality of taxpayer to the social health insurance system:
The procedure is used for the application of the provisions regarding the exemption from CASS payment of natural persons who do not have the quality of taxpayer as a social health insurance system, 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, the Swiss Confederation and the United Kingdom of Great Britain and Northern Ireland or in the states with which Romania has concluded bilateral social security agreements with provisions for maternity sickness insurance, under the domestic legislation of the respective states, which produces effects on the territory of Romania, and which obtain income for which the contribution of social health insurance is due, according to the law.
We mention that the competent fiscal authority is the fiscal authority to which the natural person has the obligation to declare the realized incomes for which the social health insurance contribution is due, according to the law. The procedure for the exemption of the obligatory social contributions is carried out by the department with attributions in the administration of the income tax and of the social contributions within the competent fiscal authority according to the law, hereinafter referred to as the specialized department.
Thus, according to the new procedure, individuals who have sickness and maternity insurance in the social security system of another Member State of the European Union, the European Economic Area, the Swiss Confederation and the United Kingdom of Great Britain and Northern Ireland or in countries with that Romania has concluded bilateral social security agreements with provisions for maternity sickness insurance, under the domestic legislation of the respective states, which produce effects on the Romanian territory, and prove the validity of the insurance does not owe the social health insurance contribution for the realized income, according to the provisions of art.153 par. (2) of the Fiscal Code, respectively:
- Romanian citizens domiciled or residing in Romania;
- foreign citizens and stateless persons who have requested and obtained the extension of the right of temporary residence or have their domicile in Romania;
- citizens of the Member States of the European Union, the European Economic Area, the Swiss Confederation and the United Kingdom of Great Britain and Northern Ireland, who have applied for and obtained the right to stay in Romania for a period of more than 3 months;
- persons from the Member States of the European Union, the European Economic Area, the Swiss Confederation and the United Kingdom of Great Britain and Northern Ireland who meet the conditions of frontier worker and are employed or self-employed in Romania and residing in another Member State inwho usually return daily or at least once a week.
In case of ex officio establishment of CASS, for the exemption from the payment of the social health insurance contribution, the person who falls into one of the previous situations submits to the competent fiscal body, directly or through proxy, “Declaration on own responsibility for exemption from payment social health insurance contribution “(form 603), accompanied by supporting documents such as those provided below.
The natural persons who fall into one of the above situations keep justifying documents in order to be exempted from the CASS payment, during the prescription period of the right of the fiscal body to establish fiscal receivables. Supporting documents can be:
- Portable document A1;
- TR / R1 – Form regarding the applicable legislation;
- PM / RO101 – Certificate regarding the applicable legislation;
- MD / RO101 – Certificate regarding the applicable legislation;
- E104 – Certificate regarding the totalization of the insurance, work or residence periods or the equivalent in structured electronic documents S041 – Response to the request for the confirmation of the periods – type of insured risk: illness and maternity;
- TR / R2 – Totalization of the insurance periods for the persons entitled to benefits in case of illness and maternity;
- QUE / ROU 104 – Certificate regarding the totalization of the insurance periods in Romania or of residence in Québec;
- SRB / RO 104 – Certificate regarding the totalization of the insurance periods
As mentioned above, Form 603 is submitted, as appropriate:
- a) on paper, directly at the registry of the fiscal body or at the post office, by registered letter with acknowledgment of receipt, together with the supporting documents attesting the person’s right to request the exemption from the payment of the social health insurance contribution. The copy is certified by the fiscal body “according to the original”, and the original is returned to the taxpayer. In the situation of submitting the declaration by mail, the supporting documents will be attached in legalized copy;
- b) by electronic means of remote transmission.
In this case, the supporting documents will be attached in copy, in electronic format.
The specialized department analyzes the statement and the supporting documents submitted by the person who falls into one of the situations described above.
If the supporting documents presented state that the taxpayer does not meet the legal conditions to be exempted from paying CASS, the specialized department will ensure the exercise by the taxpayer of the right to be heard, according to the provisions of Article 9 of the Code tax procedure.
The conclusions of the procedure for hearing the taxpayer are recorded in a report concluded in two copies, of which one copy is communicated to him.
If it is found that the submitted documentation is incomplete, the fiscal body notifies the taxpayer about the need to complete the supporting documents, according to the law.
If the supporting documents show that the taxpayer meets the legal conditions to be exempted from paying the social health insurance contribution, the department operates in fiscal records that the person does not owe the social health insurance contribution, as well as the exemption period.
Persons who obtain income for which the social health insurance contribution is withheld at source, according to the law, in order to be exempted from paying the contribution, have the obligation to present to the income payer a declaration on their own responsibility containing the identification data of the person concerned, accompanied by the supporting documents described above.
The supporting documents are presented to the payer of income in a certified copy.
Legal basis:
– Fiscal Procedure Code (approved by Law no. 207/2015, published in the Official Gazette no. 547 of 23.07.2015), with subsequent amendments and completions;
– ANAF Order S1984 / 2021 for the approval of the Exemption Procedure from the payment of the social health insurance contribution of the natural persons who do not have the quality of taxpayer to the social health insurance system, as well as of the model and content of form 603 ” Self-declaration liability for exemption from the payment of the social health insurance contribution ”;
– Order ANAF 3697/2016 for the approval of the Exemption Procedure from the payment of the social health insurance contribution of the natural persons who do not have the quality of taxpayer to the social health insurance system, as well as of the model and content of form 603 ” Declaration on own liability for exemption from the payment of the social health insurance contribution ”.