The National House of Social Insurance informs that individuals, paying contributions to BASS, are obliged to declare for the year 2024 the mandatory state social insurance contributions once a year until January 15, 2025, IPN reports.
In the context, sole proprietors, including peasant households, which do not have employed persons and during 2024 did not declare social insurance contributions for their founders, are obliged to declare for 2024 social insurance contributions in flat rate, related to their founders.
They must submit to the State Tax Service the report on the calculation of compulsory state social insurance contributions and the nominal record of insured persons in the public social insurance system (Form CAS18-AN) by January 15, 2025 inclusive.
Individuals working in the field of purchases of phytotechnics, horticulture or objects from the plant kingdom must file a declaration with the State Tax Service by January 15, inclusive, declaring social insurance contributions for 2024. They must submit the Statement on Calculation of State Social Insurance Contributions and the list of insured persons in the public social insurance system (Form CAS18-AN).
The CNAS states that if during the entire year 2024 the persons in question do not calculate social insurance contributions (they were a pensioner, a disabled person, had insured income as an employed person), they are not obliged to submit the Statement on the calculation of compulsory state social insurance contributions and the nominal list of insured persons in the public social insurance system (Form CAS18-AN).
The compulsory state social insurance contribution in a fixed annual amount (annual fixed fee) for 2024 for these categories of contributors was set at 17 522 lei. Respectively, the monthly fixed tax for January - November 2024 is 1460.17 lei and for December 2024 is 1460.13 lei.
The fixed monthly fee was to be paid monthly, by the 25th day of the month following the management month. Respectively, for the month of December 2024 this fee is to be paid until January 25, 2025.
