Cas Cass in Romania
The Romanian pension contribution (CAS) and health contribution (CASS) owed by the self-employed for tax year 2026: PFA, II, IF members and liberal professions, on net income in the real system or on an income norm. Covers CAS at 25% on a base the taxpayer chooses, at least 12 or 24 minimum wages, once income reaches 12 minimum wages; CASS at 10% of actual net income with a floor of 6 and a cap of 72 minimum wages; the RON 4,050 minimum wage behind every 2026 threshold; exemptions; opt-ins; the income tax deduction; the Declarația unică filed and paid by 25 May 2027; and penalties. Trigger phrases: CAS PFA 2026, CASS PFA 2026, contribuții sociale PFA, plafon 72 salarii minime. Out of scope: ro-income-tax (the 10% tax), ro-payroll-social (employee and employer contributions), ro-employee-income-tax (CASS on rent and investments), ro-cross-border.
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