ANAF order no. 6.515/2024 regarding the amendment and completion of the Order of the President of the National Agency for Fiscal Administration no. 2.547/2019 for the approval of the Procedure regarding the ex officio determination of the social insurance contribution and the social health insurance contribution owed by natural persons, as well as the model and content of some forms was published in the Official Gazette, Part I no. 1049 of October 18th, 2024.

This procedure applies to natural persons who have not fulfilled their obligation to declare the social insurance contribution, respectively the social health insurance contribution, according to the provisions of the Fiscal Code, in the fiscal year 2023.

I. Ex officio establishment of CAS (contribution to state social insurance)

From the list drawn up by the fiscal body including taxpayers who have earned income from independent activities and/or income from intellectual property rights for which the social insurance contribution is due, the following taxpayers are also eliminated:

- taxpayers for whom the income payers have withheld the social insurance contribution calculated at the ceiling of 24 minimum gross salaries per country annually and declared in form 112;

- taxpayers for whom the income payers withheld the social insurance contribution calculated at the ceiling of 12 minimum gross salaries per country annually and declared in form 112, when they achieved income up to 24 minimum gross salaries per country annually.

For the taxpayers in the list resulted after the eliminations, the annual basis for calculating the social insurance contribution is estimated, as follows:

a) at the level of 12 minimum gross salaries per country, in force at the time of submission of the single estimate declaration, in the case of incomes between 12 minimum gross salaries per country inclusive and 24 minimum gross salaries per country;

b) at the level of 24 minimum gross salaries per country, in force at the time of submission of the single estimate declaration, in the case of incomes made at least equal to 24 minimum gross salaries per country.

II. Ex officio establishment of CASS (health contribution) - the main changes/completions

This procedure applies to natural persons who meet the following cumulative conditions:

A. have earned income from the following categories:

1. income from independent activities;
2. income from intellectual property rights;
3. income from the association with a taxable legal person according to the provisions of title II or title III of the Fiscal Code, for which the provisions of art. 125 of the same code are applicable;
4. income from the transfer of the use of goods;
5. income from agriculture, forestry, fish farming;
6. income from investments;
7. income from other sources.

B. have estimated for the taxation year a cumulative annual net income from the income provided for in letter A, from one or more sources and/or categories of income, lower than the level of 6 minimum gross salaries per country, and the cumulative net/gross annual income achieved is at least equal to the level of 6 minimum gross salaries per country, in effect at the time of submission of the single estimated declaration;

C. did not fulfill their declaration obligations regarding the social health insurance contribution due for the fiscal year of taxation.

The following categories of taxpayers are also removed from the list drawn up by the fiscal body:

- taxpayers who submitted the single estimated declaration and who completed chapter II of the declaration, by declaring in the appropriate section the social health insurance contribution calculated at the minimum ceiling of at least 6 minimum gross salaries per country, in force at the time of submission of the single estimate declaration;

- taxpayers who have exclusively earned income from intellectual property rights, from sports activity contracts, from leases or from associations with legal entities, taxpayers according to title II or title III of the Fiscal Code, for which the provisions of art. 125 of the same code are applicable, in the withholding tax regime, for which the cumulative net/gross income declared by income payers in form 112, is below the level of 6 minimum gross salaries per country;

- taxpayers for whom income payers withheld the social health insurance contribution calculated at the ceiling of 24 minimum gross salaries per country per year and declared in form 112;

- taxpayers for whom the income payers withheld the social health insurance contribution calculated at the ceiling of 6 minimum gross salaries per year per country and declared in form 112, when they achieved up to 12 minimum gross salaries per year per country;

- taxpayers for whom the income payers withheld the social health insurance contribution calculated at the ceiling of 12 annual minimum gross salaries per country and declared in form 112, when they achieved up to 24 annual minimum gross salaries per country.

For the taxpayers from the list resulting from the completion of the notification and hearing stages, the annual basis for calculating the social health insurance contribution is estimated, as follows:

a) at the level of 6 minimum gross salaries per country, in force at the time of submission of the single estimate declaration, in the case of incomes between 6 minimum gross salaries per country inclusive and 12 minimum gross salaries per country;

b) at the level of 12 minimum gross salaries per country, in force at the time of submission of the single estimate declaration, in the case of incomes between 12 minimum gross salaries per country inclusive and 24 minimum gross salaries per country;

c) at the level of 24 minimum gross salaries per country, in force at the time of submission of the single estimate declaration, in the case of incomes made at least equal to 24 minimum gross salaries per country.

(Copyright foto: 123RF Stock Photo)