Asians coming into the country have paid their premiums but have been without insurance for several months due to lack of CNP. Simply because of the bureaucracy and the fact that they cannot handle the requests, the authorities are slow to generate them.

*The article began with a situation where the employer did not know what to do with the declaration to ANAF.

How do they still work without a CNP

You do not need a personal digital code (CNP) to conclude an employment contract and register it in Revisal.

However, for Asians to benefit from health services, employers must submit a declaration to ANAF: the famous Form 112.

Well, you cannot submit this declaration as an employer if you do not have a CNP.

What have some companies done?

They entered a CNP with 13 zeros (00000000000000) to calculate the salary and issue the workers money. Before checking the 112 declaration, they excluded foreign nationals, transferred the amount to the administrator and thus managed to confirm the declaration and submit it to ANAF. When the CNP arrived, they began making corrective statements.

HotNews.ro turned to ANAF (10 days ago) with a request to provide clarification, in the sense of recommendations, what to do if such situations arise. Haven’t received anything yet.

The situation is also confirmed by Romulus Badea, tax expert, vice-president of the Association of Importers of Labor and partner of Soter&Partners.

“For foreign nationals employed in Romania to be able to use health services in Romania, the employer must declare and pay social contributions for them,” he told us.

Who must provide CNP to foreign workers

In order for the authorities to take foreigners into account, the declaration must be made on the CNP (personal digital code) issued by the General Inspectorate for Immigration together with the issuance of the residence permit, Badea says.

Currently, since in the Bucharest-Ilfov district the registration period for the application for a residence permit lasts approximately 6 months, and the legal deadline for the issuance of the permit is 30 days, foreign nationals legally employed in Romania do not use public health services.

In other words, he says, if a foreigner working under a contract with a Romanian employer falls ill, he cannot receive free medical care in public hospitals in Romania, even though he would be entitled to it.

In addition, even if employers are in good faith and pay payroll taxes on time, because they are underreported, corrective reports must be filed when foreign nationals obtain a CNP.

• This, however, creates a penalty for late payment of payroll taxes, since under the tax settlement and single overpayment systems, overpaid amounts are offset against filed tax liabilities in chronological order, while amounts from rectification acts are extinguished with recent payments.

What is the practical solution for employers

If the employer withholds payroll taxes from employees in accordance with the law, but does not pay them to the budget until the employees receive CNP and submit corrective declarations, starting from March 1, 2022, withholding and not paying payroll tax to the budget is considered a crime for the employer.

The practical solution, says Romul Badea, is to obtain a NIF (fiscal identification number) from ANAF for these foreign nationals, but later it will be necessary to distribute the social contributions made on the basis of the NIF to the CNP, so as not to affect the employee contribution periods.

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