Romanian self-employed social and health contributions (CAS/CASS).
Written by the OpenAccountants team. Written by the OpenAccountants team from the official sources it cites.
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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
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 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 thresholdSection 2 -- Required inputs and refusal catalogue
CAS legislation citation
Codul Fiscal, art. 148-150Codul Fiscal, art. 148-150
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
CASS legislation citation
Codul Fiscal, art. 170-174Codul Fiscal, art. 170-174
Net income formula
net_income = gross_revenue - deductible_expensesSection 5 -- Computation steps
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% = 24,300Section 5 -- Computation steps
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% = 9,720Section 5 -- Computation steps
Total contribution formula
total = CAS + CASSSection 5 -- Computation steps
Late payment penalties
Late payment: interest (0.01%/day) and penalties (0.01%/day).Section 6 -- Filing, payment, and tax deductibility
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 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 rule
Estimated income for remaining months only. Thresholds are NOT pro-rated -- they remain annual.Section 7 -- Interaction with employment and special situations
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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 |
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 |
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 |
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 | Due date |
|---|---|
| Full annual CAS + CASS | By 25 May of following year |
| Optional advances | Any time (recommended) |
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 |
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 |
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).
Situation: PFA net income RON 44,000. Resolution: CAS RON 12,150. CASS RON 4,860. Total RON 15,078.
Situation: Income below RON 48,600, client wants pension credits. Resolution: Voluntary CAS at RON 12,150. Provides pension credit for the year.
Situation: PFA + IP + rental income. Resolution: All categories aggregated to determine tier. Flag for reviewer to confirm rules.
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.
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.
Input: PFA net income RON 18,000, no employment. Expected output: CAS RON 0. CASS RON 0. Flag: no health coverage.
Input: PFA net income RON 60,000, no employment. Expected output: CAS RON 12,150. CASS RON 4,860. Total RON 15,078.
Input: PFA net income RON 150,000. Expected output: CAS RON 24,300. CASS RON 9,720. Total RON 30,156.
Input: PFA net income RON 30,000. Expected output: CAS RON 0. CASS RON 2,430. Total RON 2,430.
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.
Input: PFA net income RON 20,000, opts in. Expected output: Voluntary CAS RON 12,150. CASS RON 2,430. Total RON 12,924.
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.
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