Romania Tax Agency Clarifies Declaration, Payment of Social Health Insurance Contribution

The Romanian National Agency for Fiscal Administration Sept. 4 issued Press Release No. 882, clarifying social health insurance contribution (CASS) under Law No. 141/2025. The release includes: 1) that the law removed the CASS exemption for individuals dependent on an insured person, like spouses and parents without income; 2) an option is provided for individuals earning income from salaries, pensions, and other specified sources, to pay the CASS for these dependents, from Aug. 1; 3) that the option can be exercised any time during the year when submitting the single declaration on individual income tax and social contributions, which can ...