Some 210,000 individual taxpayers in Romania must fill in a new form by the end of January, according to the tax agency ANAF.
All the individuals who made an income from independent activities, rents, agricultural activities, investments and other sources must fill in Form 600, which allows the tax authority to determine the social contributions (CAS) and health insurance contributions (CASS) these taxpayers need to pay this year.
All citizens who last year made monthly revenues from independent activities over the minimum gross wage in January 2018, namely RON 1,900, must pay social contributions (CAS). Moreover, people who made revenues from independent activities totaling more than 12 minimum gross wages (RON 22,800) in 2017 also have to pay health contributions (CASS).
The social contribution is 25% of the declared revenues and the health insurance contribution is 10% of the minimum gross wage, according to ANAF.