ANAF: Individuals who have earned income from self-employment and rentals must submit Form 600 (CAS and CASS)

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National Agency for Fiscal Administration (ANAF) announces that 210,000 individual tax payers have the obligation to submit Form 600 by January 31, 2018, in order to determine the social insurance contribution (CAS) and the social health insurance contribution (CASS).

By comparison, in 2017, only regarding the Form 200 “Statement on the income earned in Romania”, the National Agency for Fiscal Administration (ANAF) processed the related documents filed by 515,845 tax payers.

Form 600, representing “Statement on the income on which social insurance contribution is owed and on classifying the income earned in the minimum ceiling for establishing the social health insurance contribution” is provided by OPANAF (ANAF President’s Order) no.4140/2017 grounded on GEO no.79/2017 amending and complementing the Law no.227/2015 on the Tax Code, published in the Official Journal no.885 since November 10, 2017.

According to ANAF, since January 1, 2018, in the case of the individuals who earned in the previous tax year income from self-employment, rental, agricultural activities, forestry and fish farming, associations with legal entities, investments or incomes from other sources, CAS and CASS are owed as follows:

– CAS is owed only by individuals who earned monthly income from self-employment cumulated from all the sources of the previous tax year, above the level of the minimum national gross base salary in force in January of the tax year (for the tax year 2018, the minimum gross salary is RON 1,900); – CASS is owed only by individuals who earned income in the previous tax year from self-employment, rental, agricultural activities, forestry and fish farming, associations with legal entities, investments or incomes from other sources, cumulated from all the sources, at least equal to 12 minimum national gross base salaries (RON 22,800 for the tax year 2018).

“Starting from January 1, 2018, regardless of the number of the activities carried out and of the level of the earned income, when it is equal to the minimum ceiling, CAS (25%) is owed for a chosen income at least equal to the minimum national gross base salary (RON 1,900 for 2018), while CASS (10%) is owed at the level of the minimum national gross base salary” mentions ANAF in a press release.

Form 600 must be submitted only by individuals who earn income at least equal to the mentioned minimum ceilings. “Individuals who earn income below the ceiling are not obliged to submit the statement, but they can choose to submit it in order to be insured in the social systems” ANAF also mentions.

Setting the term of January 31 in order to submit Form 600 takes into account the continued contribution of the individuals in the social insurance and health system.

At the ANAF level, all the necessary organizational measures have been taken in order to ensure the fulfillment of the submitting process and to easily and quick process the Form 600. To this end, tax payers can also send this form without going to the ANAF premises, by mail with acknowledgement of receipt , and starting from January 15, 2018, Form 600 can also be sent electronically, on the portal www.anaf.ro” reads the press release.