Name: OpenAccountants MCP Server
Author: OpenAccountants

Section 1 -- Quick reference

Quick reference

Field	Value
Country	Romania
Authority	ANAF (Agenția Națională de Administrare Fiscală)
Primary legislation	Codul Fiscal (Legea nr. 227/2015), Titlul V (CAS) and Titlul VI (CASS)
Supporting legislation	OUG nr. 168/2022; annual minimum wage ordinances
CAS rate	25% on fixed tier base
CASS rate	10% on fixed tier base
Minimum gross wage (2025)	RON 3,590/month
CAS threshold	12x min wage = RON 48,600 (below: voluntary)
CAS upper tier	24x min wage = RON 97,200
CASS lowest tier	6x min wage = RON 24,300
Filing form	Declarația Unică (Formular 212)
Payment deadline	25 May of following year
Currency	RON only
Contributor	Open Accountants
Validated by	Pending -- requires validation by Romanian consultant fiscal
Validation date	Pending

Section 2 -- Required inputs and refusal catalogue

Required inputs

Required inputs before computing — Before computing, you MUST obtain: 1. Entity type -- PFA, II, or liberal profession? 2. Estimated annual net income -- determines which tier applies 3. Income type -- independent activities, intellectual property, rental, agricultural? 4. Is the client also employed? -- CAS may not be required if already paying through employment 5. Year of activity -- first year or ongoing? (Section 2 -- Required inputs and refusal catalogue)
Stop condition — If net income estimate is unknown, STOP. The tier-based system requires knowing anticipated income. (Section 2 -- Required inputs and refusal catalogue)

Refusal catalogue

R-RO-SOC-1 -- Multiple income source aggregation — Trigger: client has PFA + IP + rental income and asks how they interact. Message: "Aggregation rules for multiple income categories require confirmation with consultant fiscal. Flag for reviewer." (Section 2 -- Required inputs and refusal catalogue)

Prohibitions

Prohibitions list — NEVER compute CAS/CASS on actual income -- the contribution base is a FIXED tier multiple of minimum wage; NEVER forget that below the 6x threshold, the client has NO health insurance coverage; NEVER confuse annual thresholds with monthly amounts; NEVER ignore that CAS and CASS are both deductible from income tax; NEVER tell a client below the CAS threshold that they have pension coverage (unless voluntary opt-in); NEVER present a single rate (e.g., "25% of income") -- CAS is 25% of the FIXED BASE; NEVER assume employment CAS exempts from self-employment CAS if self-employment income crosses the threshold (Section 2 -- Required inputs and refusal catalogue)

Section 3 -- CAS (pension) tier system

CAS legislation citation — Codul Fiscal, art. 148-150 (Codul Fiscal, art. 148-150)

CAS (pension) tier system (Codul Fiscal, art. 148-150)

Estimated annual net income	CAS due?	Contribution base	Annual CAS (25%)
Below RON 48,600 (< 12x min wage)	Voluntary only	N/A	RON 0 (unless opt-in at RON 12,150)
RON 48,600 -- RON 97,200	Mandatory	RON 48,600	RON 12,150
Above RON 97,200 (> 24x min wage)	Mandatory	RON 97,200	RON 24,300

CAS base determination — CAS is based on ESTIMATED net income declared in the Declarația Unică. The base is fixed at tier level, NOT at actual income. (Codul Fiscal, art. 148-150)

Section 4 -- CASS (health insurance) tier system

CASS legislation citation — Codul Fiscal, art. 170-174 (Codul Fiscal, art. 170-174)

CASS (health insurance) tier system (Codul Fiscal, art. 170-174)

Estimated annual net income	CASS due?	Contribution base	Annual CASS (10%)
Below RON 24,300 (< 6x min wage)	No (but no health coverage)	N/A	RON 0
RON 24,300 -- RON 48,600	Yes	RON 24,300	RON 2,430
RON 48,600 -- RON 97,200	Yes	RON 48,600	RON 4,860
Above RON 97,200	Yes	RON 97,200	RON 9,720

Section 5 -- Computation steps

Step 5.1 -- Estimate annual net income

Net income formula — net_income = gross_revenue - deductible_expenses (Section 5 -- Computation steps)

Step 5.2 -- Determine CAS tier

CAS tier determination — IF net_income < 48,600: CAS = 0 (voluntary opt-in at RON 12,150) ELIF net_income <= 97,200: CAS = 48,600 x 25% = 12,150 ELSE: CAS = 97,200 x 25% = 24,300 (Section 5 -- Computation steps)

Step 5.3 -- Determine CASS tier

CASS tier determination — IF net_income < 24,300: CASS = 0 (no health coverage) ELIF net_income < 48,600: CASS = 24,300 x 10% = 2,430 ELIF net_income <= 97,200: CASS = 48,600 x 10% = 4,860 ELSE: CASS = 97,200 x 10% = 9,720 (Section 5 -- Computation steps)

Step 5.4 -- Total

Total contribution formula — total = CAS + CASS (Section 5 -- Computation steps)

Section 6 -- Filing, payment, and tax deductibility

Declarația Unică

Declarația Unică obligations

Obligation	Detail
Form	Declarația Unică (Formular 212)
Initial filing	By 25 May of current year (estimate + prior-year reconciliation)
Reconciliation	Actual income in next year's filing

Payment schedule

Payment schedule

Payment	Due date
Full annual CAS + CASS	By 25 May of following year
Optional advances	Any time (recommended)

Late payment penalties — Late payment: interest (0.01%/day) and penalties (0.01%/day). (Section 6 -- Filing, payment, and tax deductibility)

Tax deductibility

Tax deductibility

Question	Answer
Is CAS deductible?	YES -- from net income for income tax
Is CASS deductible?	YES
When deductible?	Year contributions relate to (accrual)
Effect	Reduces 10% income tax base

Section 7 -- Interaction with employment and special situations

Employed AND self-employed

Employed and self-employed scenarios

Scenario	CAS obligation	CASS obligation
SE income < 12x min wage	No additional CAS	CASS at applicable tier on SE income
SE income >= 12x min wage	CAS at applicable tier	CASS at applicable tier

Employment CAS does not exempt SE CAS — Employment CAS does NOT exempt from self-employment CAS if SE income crosses threshold. (Section 7 -- Interaction with employment and special situations)

Norma de venit (income norm)

Norma de venit threshold rule — CAS/CASS thresholds apply to the norma de venit amount, not actual income. (Section 7 -- Interaction with employment and special situations)

First year of activity

First year of activity rule — Estimated income for remaining months only. Thresholds are NOT pro-rated -- they remain annual. (Section 7 -- Interaction with employment and special situations)

Section 8 -- Edge case registry

EC1 -- Below all thresholds

Situation: PFA net income RON 15,000/year. Resolution: CAS RON 0. CASS RON 0. Flag: no health coverage. Recommend voluntary CASS (RON 2,430).

EC2 -- Just above 12x threshold

Situation: PFA net income RON 44,000. Resolution: CAS RON 12,150. CASS RON 4,860. Total RON 15,078.

EC3 -- Voluntary CAS opt-in

Situation: Income below RON 48,600, client wants pension credits. Resolution: Voluntary CAS at RON 12,150. Provides pension credit for the year.

EC4 -- Multiple income sources

Situation: PFA + IP + rental income. Resolution: All categories aggregated to determine tier. Flag for reviewer to confirm rules.

EC5 -- Concurrent employment, high SE income

Situation: Employment RON 60,000, PFA RON 100,000. Resolution: SE CAS: RON 24,300 (>24x tier). SE CASS: RON 9,720. Employment handled separately.

Section 9 -- Reviewer escalation protocol

When a situation requires reviewer judgement:

REVIEWER FLAG
Tier: T2
Client: [name]
Situation: [description]
Issue: [what is ambiguous]
Options: [possible treatments]
Recommended: [most likely correct treatment and why]
Action Required: Qualified consultant fiscal must confirm before advising client.

When a situation is outside skill scope:

ESCALATION REQUIRED
Tier: T3
Client: [name]
Situation: [description]
Issue: [outside skill scope]
Action Required: Do not advise. Refer to qualified consultant fiscal. Document gap.

Section 10 -- Test suite

Test 1 -- Low income, below all thresholds

Input: PFA net income RON 18,000, no employment. Expected output: CAS RON 0. CASS RON 0. Flag: no health coverage.

Test 2 -- Mid-range, 12-24x tier

Input: PFA net income RON 60,000, no employment. Expected output: CAS RON 12,150. CASS RON 4,860. Total RON 15,078.

Test 3 -- High income, above 24x

Input: PFA net income RON 150,000. Expected output: CAS RON 24,300. CASS RON 9,720. Total RON 30,156.

Test 4 -- Between 6x and 12x

Input: PFA net income RON 30,000. Expected output: CAS RON 0. CASS RON 2,430. Total RON 2,430.

Test 5 -- Employed plus self-employed

Input: Employment RON 50,000, PFA RON 50,000. Expected output: SE CAS RON 12,150. SE CASS RON 4,860. Total additional RON 15,078.

Test 6 -- Voluntary CAS opt-in

Input: PFA net income RON 20,000, opts in. Expected output: Voluntary CAS RON 12,150. CASS RON 2,430. Total RON 12,924.

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

The most up-to-date, verified version of this skill is maintained at openaccountants.com. Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.

ro-cas-cass

Key figures — Romania, 2025

The full Guide