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openaccountants/skills/ro-cas-cass.md

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v20Romania
Not yet verified by an accountantContact accountant
1---
2name: ro-cas-cass
3description: Use this skill whenever asked about Romanian self-employed social and health contributions (CAS/CASS). Trigger on phrases like "CAS Romania", "CASS Romania", "contribuții sociale PFA", "Declarația Unică", "pensie PFA", "Romanian social contributions", or any question about social/health insurance obligations for a self-employed client in Romania. Covers CAS 25% and CASS 10% on fixed tier bases tied to minimum gross wage multiples. ALWAYS read this skill before touching any Romania social contributions work.
4version: 2.0
5---
6 
7# Romania CAS/CASS -- Self-Employed Skill v2.0
8 
9## Section 1 -- Quick reference
10 
11| Field | Value |
12|---|---|
13| Country | Romania |
14| Authority | ANAF (Agenția Națională de Administrare Fiscală) |
15| Primary legislation | Codul Fiscal (Legea nr. 227/2015), Titlul V (CAS) and Titlul VI (CASS) |
16| Supporting legislation | OUG nr. 168/2022; annual minimum wage ordinances |
17| CAS rate | 25% on fixed tier base |
18| CASS rate | 10% on fixed tier base |
19| Minimum gross wage (2025) | RON 3,590/month |
20| CAS threshold | 12x min wage = RON 43,080 (below: voluntary) |
21| CAS upper tier | 24x min wage = RON 86,160 |
22| CASS lowest tier | 6x min wage = RON 21,540 |
23| Filing form | Declarația Unică (Formular 212) |
24| Payment deadline | 25 May of following year |
25| Currency | RON only |
26| Contributor | Open Accountants |
27| Validated by | Pending -- requires validation by Romanian consultant fiscal |
28| Validation date | Pending |
29 
30---
31 
32## Section 2 -- Required inputs and refusal catalogue
33 
34### Required inputs
35 
36Before computing, you MUST obtain:
37 
381. **Entity type** -- PFA, II, or liberal profession?
392. **Estimated annual net income** -- determines which tier applies
403. **Income type** -- independent activities, intellectual property, rental, agricultural?
414. **Is the client also employed?** -- CAS may not be required if already paying through employment
425. **Year of activity** -- first year or ongoing?
43 
44**If net income estimate is unknown, STOP. The tier-based system requires knowing anticipated income.**
45 
46### Refusal catalogue
47 
48**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."
49 
50### Prohibitions
51 
52- NEVER compute CAS/CASS on actual income -- the contribution base is a FIXED tier multiple of minimum wage
53- NEVER forget that below the 6x threshold, the client has NO health insurance coverage
54- NEVER confuse annual thresholds with monthly amounts
55- NEVER ignore that CAS and CASS are both deductible from income tax
56- NEVER tell a client below the CAS threshold that they have pension coverage (unless voluntary opt-in)
57- NEVER present a single rate (e.g., "25% of income") -- CAS is 25% of the FIXED BASE
58- NEVER assume employment CAS exempts from self-employment CAS if self-employment income crosses the threshold
59 
60---
61 
62## Section 3 -- CAS (pension) tier system
63 
64**Legislation:** Codul Fiscal, art. 148-150
65 
66| Estimated annual net income | CAS due? | Contribution base | Annual CAS (25%) |
67|---|---|---|---|
68| Below RON 43,080 (< 12x min wage) | Voluntary only | N/A | RON 0 (unless opt-in at RON 10,770) |
69| RON 43,080 -- RON 86,160 | Mandatory | RON 43,080 | RON 10,770 |
70| Above RON 86,160 (> 24x min wage) | Mandatory | RON 86,160 | RON 21,540 |
71 
72CAS is based on ESTIMATED net income declared in the Declarația Unică. The base is fixed at tier level, NOT at actual income.
73 
74---
75 
76## Section 4 -- CASS (health insurance) tier system
77 
78**Legislation:** Codul Fiscal, art. 170-174
79 
80| Estimated annual net income | CASS due? | Contribution base | Annual CASS (10%) |
81|---|---|---|---|
82| Below RON 21,540 (< 6x min wage) | No (but no health coverage) | N/A | RON 0 |
83| RON 21,540 -- RON 43,080 | Yes | RON 21,540 | RON 2,154 |
84| RON 43,080 -- RON 86,160 | Yes | RON 43,080 | RON 4,308 |
85| Above RON 86,160 | Yes | RON 86,160 | RON 8,616 |
86 
87---
88 
89## Section 5 -- Computation steps
90 
91### Step 5.1 -- Estimate annual net income
92 
93```
94net_income = gross_revenue - deductible_expenses
95```
96 
97### Step 5.2 -- Determine CAS tier
98 
99```
100IF net_income < 43,080:
101 CAS = 0 (voluntary opt-in at RON 10,770)
102ELIF net_income <= 86,160:
103 CAS = 43,080 x 25% = 10,770
104ELSE:
105 CAS = 86,160 x 25% = 21,540
106```
107 
108### Step 5.3 -- Determine CASS tier
109 
110```
111IF net_income < 21,540:
112 CASS = 0 (no health coverage)
113ELIF net_income < 43,080:
114 CASS = 21,540 x 10% = 2,154
115ELIF net_income <= 86,160:
116 CASS = 43,080 x 10% = 4,308
117ELSE:
118 CASS = 86,160 x 10% = 8,616
119```
120 
121### Step 5.4 -- Total
122 
123```
124total = CAS + CASS
125```
126 
127---
128 
129## Section 6 -- Filing, payment, and tax deductibility
130 
131### Declarația Unică
132 
133| Obligation | Detail |
134|---|---|
135| Form | Declarația Unică (Formular 212) |
136| Initial filing | By 25 May of current year (estimate + prior-year reconciliation) |
137| Reconciliation | Actual income in next year's filing |
138 
139### Payment schedule
140 
141| Payment | Due date |
142|---|---|
143| Full annual CAS + CASS | By 25 May of following year |
144| Optional advances | Any time (recommended) |
145 
146Late payment: interest (0.01%/day) and penalties (0.01%/day).
147 
148### Tax deductibility
149 
150| Question | Answer |
151|---|---|
152| Is CAS deductible? | YES -- from net income for income tax |
153| Is CASS deductible? | YES |
154| When deductible? | Year contributions relate to (accrual) |
155| Effect | Reduces 10% income tax base |
156 
157---
158 
159## Section 7 -- Interaction with employment and special situations
160 
161### Employed AND self-employed
162 
163| Scenario | CAS obligation | CASS obligation |
164|---|---|---|
165| SE income < 12x min wage | No additional CAS | CASS at applicable tier on SE income |
166| SE income >= 12x min wage | CAS at applicable tier | CASS at applicable tier |
167 
168Employment CAS does NOT exempt from self-employment CAS if SE income crosses threshold.
169 
170### Norma de venit (income norm)
171 
172CAS/CASS thresholds apply to the norma de venit amount, not actual income.
173 
174### First year of activity
175 
176Estimated income for remaining months only. Thresholds are NOT pro-rated -- they remain annual.
177 
178---
179 
180## Section 8 -- Edge case registry
181 
182### EC1 -- Below all thresholds
183**Situation:** PFA net income RON 15,000/year.
184**Resolution:** CAS RON 0. CASS RON 0. Flag: no health coverage. Recommend voluntary CASS (RON 2,154).
185 
186### EC2 -- Just above 12x threshold
187**Situation:** PFA net income RON 44,000.
188**Resolution:** CAS RON 10,770. CASS RON 4,308. Total RON 15,078.
189 
190### EC3 -- Voluntary CAS opt-in
191**Situation:** Income below RON 43,080, client wants pension credits.
192**Resolution:** Voluntary CAS at RON 10,770. Provides pension credit for the year.
193 
194### EC4 -- Multiple income sources
195**Situation:** PFA + IP + rental income.
196**Resolution:** All categories aggregated to determine tier. Flag for reviewer to confirm rules.
197 
198### EC5 -- Concurrent employment, high SE income
199**Situation:** Employment RON 60,000, PFA RON 100,000.
200**Resolution:** SE CAS: RON 21,540 (>24x tier). SE CASS: RON 8,616. Employment handled separately.
201 
202---
203 
204## Section 9 -- Reviewer escalation protocol
205 
206When a situation requires reviewer judgement:
207 
208```
209REVIEWER FLAG
210Tier: T2
211Client: [name]
212Situation: [description]
213Issue: [what is ambiguous]
214Options: [possible treatments]
215Recommended: [most likely correct treatment and why]
216Action Required: Qualified consultant fiscal must confirm before advising client.
217```
218 
219When a situation is outside skill scope:
220 
221```
222ESCALATION REQUIRED
223Tier: T3
224Client: [name]
225Situation: [description]
226Issue: [outside skill scope]
227Action Required: Do not advise. Refer to qualified consultant fiscal. Document gap.
228```
229 
230---
231 
232## Section 10 -- Test suite
233 
234### Test 1 -- Low income, below all thresholds
235**Input:** PFA net income RON 18,000, no employment.
236**Expected output:** CAS RON 0. CASS RON 0. Flag: no health coverage.
237 
238### Test 2 -- Mid-range, 12-24x tier
239**Input:** PFA net income RON 60,000, no employment.
240**Expected output:** CAS RON 10,770. CASS RON 4,308. Total RON 15,078.
241 
242### Test 3 -- High income, above 24x
243**Input:** PFA net income RON 150,000.
244**Expected output:** CAS RON 21,540. CASS RON 8,616. Total RON 30,156.
245 
246### Test 4 -- Between 6x and 12x
247**Input:** PFA net income RON 30,000.
248**Expected output:** CAS RON 0. CASS RON 2,154. Total RON 2,154.
249 
250### Test 5 -- Employed plus self-employed
251**Input:** Employment RON 50,000, PFA RON 50,000.
252**Expected output:** SE CAS RON 10,770. SE CASS RON 4,308. Total additional RON 15,078.
253 
254### Test 6 -- Voluntary CAS opt-in
255**Input:** PFA net income RON 20,000, opts in.
256**Expected output:** Voluntary CAS RON 10,770. CASS RON 2,154. Total RON 12,924.
257 
258---
259 
260## Disclaimer
261 
262This 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.
263 
264The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.
265 

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Use this skill whenever asked about Romanian self-employed social and health contributions (CAS/CASS). Trigger on phrases like "CAS Romania", "CASS Romania", "contribuții sociale PFA", "Declarația Unică", "pensie PFA", "Romanian social contributions", or any question about social/health insurance obligations for a self-employed client in Romania. Covers CAS 25% and CASS 10% on fixed tier bases tied to minimum gross wage multiples. ALWAYS read this skill before touching any Romania social contributions work.

ROty-2025

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