By 31 January 2018 the natural persons must submit the Form 600 - « Statement on the income on which the social security contribution is owed and on the compliance of the income made with the minimum threshold for establishing the health insurance contribution » whose template was approved by Order no. 4140 of 27 December 2017, if the natural persons obtained in the previous year income from one or several income sources which meet the following conditions:
In case of the social security contribution (CAS):
With regards to the health insurance contribution (CASS):
The natural persons who do not enter the categories of persons exempt from the payment of the health insurance contribution according to the provisions of art. 154 of the Tax Code owe the contribution if they obtain cumulated annual income at least equal to 12 gross national minimum basic salaries (1,900 x 12= RON 22,800) from one or several income sources of the following categories:
a) Income from independent activities;
b) Income from the association with a legal person taxpayer according to titles II, III of the Tax Code or of the Law no. 170/2016 on the tax specific to certain activities for which the provisions of art. 125 of the Tax Code are applicable;
c) Income from rental and leasing;
d) Income from investments;
e) Income from agricultural activities, forestry and fishery;
f) Income from other sources.
The natural persons who obtain an annual income below the level of 12 gross national minimum basic salaries, namely below the level, may opt to submit the statement and to pay the health insurance contribution under the same conditions as in case of those who obtain an annual income above the level of 12 gross minimum basic salaries, the option being mandatory for the entire tax year.
The natural persons who must pay the social security contribution/the health insurance constribution submit the statement to the competent tax authority until 31 January including of the year for which it is established.
For the persons who start an activity during the year, the statement is submitted within 30 days from the date when the event occurred.
In case of the social security contribution (CAS):
- the net income made in the previous year, established in accordance with art.68, excluding the expenses representing the social security contribution, in relation to the number of months of activity during the year, is at least equal to the level of the gross national minimum basic salary in force in the month of January of the year for which the contribution is established (Lei 1,900 since January 2018);
- the monthly net income estimated to be made under art.120 para.(1) is at least equal to the level of the gross national minimum basic salary in force in the month when they start their activity or to the level of the gross national minimum basic salary in force in the month of January of the year for which the contribution is established in case of those who pass from the determination of the annual net income based on annual income standards to the establishment of the annual net income according to the rules set forth in art.68;
- the monthly value of the income standards obtained by relating the annual income standards to the number of the months of activity during the year after the application of the corrections set forth in art.69, is at least equal to the level of the gross national minimum basic salary in force in the month of January of the year for which the contribution is established for the taxpayers who carry out in the tax year activities imposed on the basis of income standards;
- the monthly net income made in the previous year remained after the reduction from the gross income of the deductible expense set forth in art.70, related to the number of the months of activity during the year is at least equal to the level of the gross national minimum basic salary in force in the month of January of the year for which the contribution is established for the taxpayers who obtain income from intellectual property rights for which the income tax is established according to the provisions of art.72 and 73.
With regards to the health insurance contribution (CASS):
The natural persons who do not enter the categories of persons exempt from the payment of the health insurance contribution according to the provisions of art. 154 of the Tax Code owe the contribution if they obtain cumulated annual income at least equal to 12 gross national minimum basic salaries (1,900 x 12= RON 22,800) from one or several income sources of the following categories:
a) Income from independent activities;
b) Income from the association with a legal person taxpayer according to titles II, III of the Tax Code or of the Law no. 170/2016 on the tax specific to certain activities for which the provisions of art. 125 of the Tax Code are applicable;
c) Income from rental and leasing;
d) Income from investments;
e) Income from agricultural activities, forestry and fishery;
f) Income from other sources.
The natural persons who obtain an annual income below the level of 12 gross national minimum basic salaries, namely below the level, may opt to submit the statement and to pay the health insurance contribution under the same conditions as in case of those who obtain an annual income above the level of 12 gross minimum basic salaries, the option being mandatory for the entire tax year.
The natural persons who must pay the social security contribution/the health insurance constribution submit the statement to the competent tax authority until 31 January including of the year for which it is established.
For the persons who start an activity during the year, the statement is submitted within 30 days from the date when the event occurred.
Any presented information is general and is not meant to address the specific conditions of a particular individual or legal person. Although we try to provide accurate and up-to-date information, there is no warranty that such information is accurate at the time of its receipt or that it continues to be accurate. No action should be taken based on this information without relevant professional assistance following a careful examination of the circumstances that are typical of a particular state of affairs.
