ANAF Order No. 1929/2025 amending the Order of the President of the National Agency for Fiscal Administration No. 7.015/2024 for the approval of the model, content, method of submission and management of the form (212) "Single declaration on income tax and social contributions due by natural persons" was published in the Official Gazette, Part I No. 713 of July 31st, 2025. 

Why was this order needed?

By Law No. 141/2025 on some fiscal-budgetary measures, starting with August 1st, 2025, amendments and additions were made to the Fiscal Code regarding the method of declaring and establishing the social health insurance contribution due by natural persons, as follows:

– the provisions of art. 154 paragraph (1) letter c) regarding the exemption from the payment of the social health insurance contribution of the persons dependent on an insured person, namely the husband, wife and parents without their own income, have been repealed;

– new provisions have been introduced (art.182^1) which regulate for natural persons who earn income from those provided for in art. 155 paragraph. (1) of the Fiscal Code, the possibility of opting for the payment of the social health insurance contribution, for the persons dependent provided for in 224 paragraph. (1^2) of Law no. 95/2006 on the health reform, republished, with subsequent amendments and completions;

According to art. 224 paragraph (12) of Law 95/2006: ”The husband, wife and parents without their own income, who are dependent on an insured person, benefit from insurance under the conditions provided below (art. 182_1 of the Fiscal Code):

The social health insurance contribution due by natural persons who opt for each person for whom the option is exercised, is determined by applying a 10% rate to the calculation base, representing the value of 6 minimum gross salaries per country, in force on January 1st of the year in which the option is exercised.

The option is exercised at any time during the year, by submitting the Single Declaration on income tax and social contributions owed by natural persons, which highlights the social health insurance contribution owed.

The payment of the social health insurance contribution for each person for whom the option is exercised is made in 2 installments, as follows:

1. 25% of the social health insurance contribution due, on the date of filing the declaration by which the option is exercised;
2. 75% of the social health insurance contribution due, until May 25th, inclusive, of the year following the year in which the option was exercised.

– the provisions of art. 180 paragraph (1) letter d) have been modified by introducing into the category of natural persons who may opt for the payment of the social health insurance contribution during the fiscal year, natural persons who also earn other income that is not found in art. 155 paragraph (1) of the Fiscal Code, for which the social health insurance contribution is not due.

Main changes in form 212: 

1. Restructuring of Chapter II "Data on the social health insurance contribution due by natural persons who opt for the payment of the contribution for the year 2025" of the form, which will include the following sections:

– Section 1 "Data on the CASS due by natural persons who opt for the payment of the CASS according to 180 of the Fiscal Code" which is completed by taxpayers who opt in the current year for the payment of the social health insurance contribution, according to the provisions of art. 180 of the Fiscal Code;

– Section 2 "Data on CASS due by natural persons for dependents according to 182^1 of the Fiscal Code" which is completed by natural persons who earn income from those provided for in art. 155 paragraph. (1) of the Fiscal Code and who opt for the payment of the social health insurance contribution, for dependents provided for in art. 224 paragraph. (1^2) of Law no. 95/2006 on the health reform, republished, with subsequent amendments and completions;

– Section 3 "Summary of CASS obligations due by natural persons who opt for the payment of the contribution for the year 2025" which is completed to highlight the total amount of tax obligations due for the year 2025.

2. Updating, accordingly, the instructions for completing form 212 "Single declaration on income tax and social contributions due by natural persons".

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