How to fill out the Unified Declaration 2024? This question is asked by many people who have income from self-employment, rent, investments, etc. The May 27 deadline is approaching, and the taxes reported on this Form 212 must be paid by then.

Tax consultant Cornel Grama helped us make a VIDEO INSTRUCTION for this year, especially since there were many changes in the way of filling and declaring.

The first part of the VIDEO provides the general aspects, as well as some additional guidance to better understand what to celebrate and why: both in terms of revenues achieved in 2023 and in terms of revenue estimates in 2024. In part two, you have calculation models for different situations.

What examples of filling you will find in the manual

The VIDEO guide is divided into sections on how to perform actions in different situations along with relevant explanations.

1. What you fill in Section I regarding income from independent activity in the real system 4:20

2. What do you fill in if you have income from copyright 7:24

3. How to fill in if you have rental income 10:04

4. How to replenish income from profit on the stock exchange 13:10

5. How to top up if you have income in cryptocurrency

6. How to issue a tourist rental of rooms in a private house 15:52

7. How to fill out a declaration of income from abroad 18:07

8. How to fill out KAS and KAS on income from self-employment in 2023 19:42

9. A PFA whose income exceeds the CAS and CASS limits in 2023 and whose rent exceeds the 24 salary limit. How 47:45 ends

10. Rent in foreign currency – 2023, exchange rate adjustment – with income above the CASS ceiling, the average BNR exchange rate is 4.9465 lei/euro, income above the CASS ceiling. How to fill out a single declaration 2024 53:39

11. Income from investments and the stock market, dividends, interest from Romania above the CASS ceiling. How to perform 57:00

12. Income from investments in foreign stock markets above the CASS ceiling. Sample supplement 58:35

13. An individual conducts independent activities in the real system, but in addition has dividends from abroad. Last year it was rated below the ceiling. How do they end? 1:00.12

14. Rent in lei, with an individual tenant, with an income above CASS 1:03:00

15. Income rate for 9 months from 2024, exceeding the CAS ceiling – CASS 1:04:40

16. Income from cryptocurrency exceeded the limit in 2023 1:06:24

17. A lawyer who is a member of the bar association. In 2023, his income exceeds the CASS cap / In 2023, he has a lower cap of 60 salaries 1:08:00

18. Income from renting out rooms in houses with 1 to 5 rooms for tourist purposes 1:13:00

19. An individual has no income, but chooses CASS for health insurance. How it ends 1:14:28

20. How to fill in the income from agricultural activities in 2024 at the income rate of 1:16:00

21. A person estimated less than 6 salaries (18,000 lei), but reached more than 12 salaries (36,000). What should he do 1:19:09

22. The authorized natural person (UFO) estimated the salary below 6, but reached 6 to 12 minimum salaries. How it ends 1:20:00

23. PFA estimates 6 salaries but has realized between 12 and 24 salaries. How it ends 1:22:40

24: PFA rated 6 salaries but reached over 24 salaries. 1:24:10 fill model

25. PFA rated 6 salaries, realized below 6 salaries and did not receive a salary in 2023. What’s going on? 1:25:00

26. A person estimates less than 6 salaries in 2024. What is happening and how to fill out the single declaration 1:26:00

27. A person estimates his income in 2024 from 6 to 12 salaries. How it ends 1:28:17

28. Do you estimate income from 12 to 24 salaries? What you fill 1:29:04

29. A person estimates income over 24 salaries. Infill model 1:30:16

30. Someone starts a business in 2024 (he has a real system) and has an estimated annual income of 80,000 lei. How the single statement of 1:31:20 ends

31. How to complete for 2024 at the income rate, if the activity begins on March 1, 2024 at the annual rate of 84,000 lei 1:32:26

What minimum wage is taken into account for the payment of contributions

The minimum salary taken into account in 2024 for income related to 2023 is 3,000 lei (even if during the year the minimum salary was increased to 3,300 lei, which was even confirmed by ANAF). So, as you will also see in the Single Statement, there will be lower thresholds for paying health and pension contributions.

For CASS payment:

• 18,000 lei

• 36,000 lei

• 72,000 lei

To pay CAS:

• 36,000 lei

• 72,000 lei

Finally:

If you have an income between 18,000 and 36,000 lei/year, then CAS is zero (it is optional), but you must pay CASS 1,800 lei

If your income is between 36,000 and 72,000 lei per year, the CAS is 9,000 lei and the CASS is 3,600 lei.

If your income exceeds 72,000 lei per year, the CAS is 18,000 lei and the CASS is 7,200 lei

(Obviously, below 6 minimum wages, only income tax is payable).

Income tax remains unchanged: 10%

What minimum wage is taken into account for income related to 2024

The minimum salary, which is taken into account for income from 2024, is 3,300 lei. A few things have come into effect regarding the limits on the payments you will make in 2025 before May 25.

Income tax remained the same: 10%.

As for CASS, 10% of earned income or income rate will be paid, which will be capped at 60 minimum wages.

Therefore, CASS will be calculated on the basis of a calculation that cannot exceed 60 salaries to net income, respectively, annual rate of income, accordingly adjusted annual rate of income.

So, the ceiling is from 6 to 60 salaries, i.e. from 19,800 to 198,000 lei.

If the base achieved is less than 6 minimum wages, then the PFA will owe the difference in the CASS contribution to the base 6 minimum wages.

Exempt from this CASS difference are those PFAs with income from:

• salary and salary equivalents at a level at least equal to 6 minimum gross salaries per country in force during the period in which the income was received;

• rent, dividends, interest, stock exchange, cryptocurrency, other sources for which they must pay social health insurance contributions at a level at least equal to 6 minimum wages in each country.

Another innovation is related to separate income distribution

As tax consultant Cornel Grama also pointed out, if a PFA has an income from independent activities of more than 60 salaries (210,000 lei) and from (dividends or rent or stock market, cryptocurrency, etc.) more than 24 minimum salaries, he will pay CASS in the amount of 84 minimum salaries (that is, with an income of 294,000 lei).

“There is no provision that says if you pay PFA of 24 salaries on top of other income (dividends, rent, stock, interest) you are exempt from tax because you have already ‘deposited’ 24 salaries. What’s more, you paid for… 60 salaries! Self-employment income is no longer stacked with other income categories for the 6/12/24 salary thresholds as before. They are treated separately,” says Grama.

Another recent change relates to rental, dividend or bank interest income received by individuals. In general, if someone has an income below 6 minimum wages, they will pay CASS at 10% of that amount, unless they are in work or have income from self-employment.

You pay CASS if your income in the Single Statement is more than 6 minimum wages and you earned less.

The CAS (pension) ceilings remain the same as before.

IMPORTANTLY: Those who were on the income norm should know that the ceiling has been changed. It is no longer 100,000 euros, but 25,000 euros. So, if you have exceeded €25,000 this year, from 2024 you will switch to the real system.