Ex officio establishment of the CAS and CASS due by individuals: OPANAF no. 1608/2021

The takeaway

President of the National Agency for Fiscal Administration Order no. 1608/2021 approved the procedure for establishing the social insurance contribution (CAS) and the social health insurance contribution (CASS) due by individuals for monthly allowances received under Government Emergency Ordinances no. 30/2020 and no. 132/2020 (GEO nos. 30/2020 and 132/2020). The model and content of some forms were also approved.

In detail

President of the National Agency for Fiscal Administration Order no. 1608/2021 (OPANAF no. 1608/2021) modifies and completes: i) the procedure for determining the social insurance and social health insurance contribution due by individuals, and ii) the model and content of some forms.

GEO no. 30/2020 and GEO no. 132/2020 regulated the granting of monthly allowances in the event of interruption or reduction of activity due to the effects of the pandemic for professionals, lawyers and individuals who obtain income exclusively from copyright and related rights.

As the indemnities granted under those normative acts do not constitute income from the development of the activity, the related income tax and obligatory social contributions are calculated separately from that related to the income realised from the actual activity. 

If taxpayers in the listed categories do not submit tax returns for allowances obtained under GEO no. 30/2020 and GEO no. 132/2020, the competent fiscal body has the right to establish ex officio the fiscal receivables by taxation decision.

OPANAF 1608/2021 updates the procedure regulated by OPANAF no. 2547/2019 by introducing the procedure for establishing ex officio the social contributions due on the allowances provided in art. XV line (1), (11) and (4) of GEO no. 30/2020 and those provided in art. 3 of GEO no. 132/2020.

OPANAF no. 1608/2021 also approved the model and the content of the following forms:

• Notification regarding the non-declaration of the social insurance contribution and social health insurance contribution due by individuals for the indemnities provided by GEO no. 30/2020 and GEO no. 132/2020;

• Reporting estimated calculation base for the social insurance contribution and social health insurance contribution in the event of ex officio establishment of the payment obligations for the indemnities provided by GEO no. 30/2020 and GEO no. 132/2020;

• Decision on the ex officio establishment of the social insurance contribution and social health insurance contribution for the indemnities provided by GEO no. 30/2020 and GEO no. 132/2020;

• Decision to annul the decision regarding the ex officio establishment of the social insurance contribution and social health insurance contribution for the indemnities provided by GEO no. 30/2020 and GEO no. 132/2020.

Source: [President of the National Agency for Fiscal Administration Order no. 1608/2021 for the amendment and completion of President of the National Agency for Fiscal Administration Order no. 2547/2019 for the approval of the Procedure regarding the ex officio establishment of the social insurance contribution and social health insurance contribution due by individuals, and the approval of the model and content of some forms, published in the Official Gazette no. 1039 dated November 2021]