For private individuals who carry out independent activity and were registered as payers of contributions before July 1, the social insurance contribution for July 1-31 will be 1,225 lei. For persons who were registered as payers in the course of July 2023, the social insurance contribution will be calculated since the date of registration, IPN reports.
The National House of Social Insurance (CNAS) said the private individuals who carry out independent activity don’t need to come to the local subdivisions to register as payers of contributions to the state social insurance budget. This is done based on information provided by the State Tax Service through the interoperability platform MConnect. This way, after registration with the State Tax Service and the receipt of confirmation, the CNAS will add these persons to its register.
Under the legislative amendments, the state social insurance contribution for private individuals who carry out independent activity as from July 1, 2023 will be made monthly to the CNAS, by the date of 25 of the next month. This way, the social insurance contribution for July will be paid by August 25.
For periods starting with July 1, 2023, the private individuals who carry out independent activity are not obliged to present a report on the calculation of mandatory state social insurance contributions (Form CAS18-AN), while the private individuals who carry out independent activity in 2023 and were registered as payers of state social insurance contributions before July 1, 2023 and also during January 1, 2023 and June 30, 2023 are obliged to declare the state social insurance contributions by presenting the report (Form CAS18-AN) until July 25, 2023. The persons of retirement age, persons with disabilities and employed persons are exempted from presenting this report.
Under the legislation, the persons who carry out independent activity in retail trade, except for trade in excisable goods, are obliged to monthly pay the mandatory state social insurance contribution equal to 1/12 of the annual fixed tax, which in 2023 is 1,225 lei, until the date of 25 of next month, throughout 2023, using the IBAN code MD26TRGAAB12131001000000.
