Until May 27, people with income from independent activities must submit the Unified Declaration 2024. HotNews.ro made a Video Guide with the help of tax consultant Cornel Gram. Many people wonder if certain units need to be inspected.

One of them is subsection I.3.1 “Data on the appropriate contribution to social insurance” – KAS.

It is important to clarify: not everyone should tick there.

Who to tick: those who last year estimated income below 12 salaries, and this year have more than 12 from independent activities and copyrights. This does not include dividends, rent, stock market, cryptocurrency.

There are some categories that are not the fault of CAS

“Those who estimated last year more than 12 salaries, but in reality now, when I draw the line, under 12 salaries. If they were paid somehow, they are not reimbursed, but are taken into account in their pensions,” said Grama.

Who is not obliged to CAS:

• Those who are insured in their own social security systems: lawyers, notaries. They make contributions to their insurance company.
• Those who are retired: If they receive self-employment income, they do not have to pay CAS.
• Those who own the copyright and get paid.
• Those who, according to European law, do not have to pay social contributions in Romania.

See how to do it in the VIDEO

Who ticks I.3.2 – CASS

This section is for those with income from self-employment, royalties, rents, investments (stock market, dividends, interest, etc.).

“Those who estimated 6 salaries below the ceiling last year, but actually now have more, should put this mark,” said the tax consultant.

“If last year they counted 6 salaries, and now there are 6 left, then they don’t check the boxes anymore. If they estimated 6 salaries and now they estimate over 12, so their cap is changed, then they have to check the new cap where they actually hit Venturi in 2023,” he explained.

*Similarly, if 12 salaries were calculated and more than 24 were realized.

“If they accrued more than 6 salaries last year, and now have less than 6 salaries and did not receive a salary in 2023, then they still owe a health insurance contribution of 6 salaries, because he already used health insurance last year from the time of filing the single declaration . Then even if the income is lower than the ceiling, he still owes this contribution, and it must be verified in the declaration,” said Cornel Grama.

See more in the VIDEO

Who is not to blame CASS

• Persons who are exempted from paying contributions to social health insurance (from Article 154 of the Tax Code), i.e. pupils, students, etc.
• Those who, according to international agreements, do not have to pay social health insurance contributions in Romania.

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%