Order no. 723/31/474/1.264/2024 for the approval of the model, content, method of submission and management of form 112 "Declaration regarding payment obligations of social contributions, income tax and nominal record of insured persons" was published in the Official Gazette, Part I no. 376 of April 22nd, 2024.

➜ The necessity of this order:

1. By the Government's Emergency Ordinance no. 115/2023 regarding some fiscal budgetary measures, the provisions relating to the measure "200 lei from the minimum salary, non-taxable amount" provided for in 2023 by the Government's Emergency Ordinance no. 168/2022 were taken over. The provisions apply to income related to the months of January-December 2024 inclusive.

2. Also, starting from the fiscal year 2024, the provisions regarding the withholding of the social health insurance contribution owed by natural persons who earn rental income, income from associations with legal entities and income from intellectual property rights were taken from art. 174 to art. 174^1 of the Fiscal Code, newly introduced by Law no. 296/2023 on some fiscal and budgetary measures to ensure the financial sustainability of Romania in the long term, with subsequent amendments and additions.

Considering the above provisions, it was necessary to update the model and content of form 112 "Declaration regarding payment obligations of social contributions, income tax and nominal record of insured persons".

➜ The main changes in form 112:

1. Updating the Nomenclature "Tax receivables", by correspondingly modifying the legal basis for the receivables representing the social health insurance contribution withheld at source by income payers;

2. Insertion in the form of a box "Corrective declaration submitted as a result of a compliance notification", which is checked by the taxpayer in the situation of correction Document containing personal data protected by the provisions of Regulation (EU) 2016/679;

3. Modification of the "Insured Annex" in the form, by:

• the updating of the submissions concerning the measure "200 lei from the minimum wage, non-taxable amount";
• completion of section E.3 with two new headings related to the non-taxable income provided for in art. 76 paragraph (4^1) letters i) and j) of the Fiscal Code;

4. Updating the Nomenclature "Insured Type" by:

• replacing references to Government Emergency Ordinance no. 168/2022 with references to Government Emergency Ordinance no. 115/2023;
• elimination of the type of insured 1.11.4 "Employee working in the agricultural sector and in the food industry, beneficiary of the measure "200 lei from the minimum wage, non-taxable amount" provided by the GEO no. 168/2022 regarding some fiscal and budgetary measures, the extension of some deadlines, as well as for the modification and completion of some normative acts, which do not fall under the conditions provided for in art. 60 point 7 of Law no. 227/2015 on the Fiscal Code, with subsequent amendments and additions";
• modification of the "CASS" column for insured types 3.9 and 3.10, which refer to natural persons whose employment has been suspended, due to the fact that they are temporarily unable to work and benefit from social health insurance benefits, considering that these persons owe the social health insurance contribution, according to art. 157 paragraph (1) letter v) of the Fiscal Code;

5. Corresponding modification of the instructions for completing form 112.

Important! The new form applies starting with the declaration of income related to the month of April 2024.

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