Contribuția de asigurări sociale de sănătate datorată de persoanele fizice care obțin venituri din activități independente
The Health Insurance Contribution Due by Natural Persons Earning Incomes from Independent Activities
Author(s): Lucian CernuşcaSubject(s): Economy, National Economy, Health and medicine and law, Fiscal Politics / Budgeting, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: independent activities; health insurance contribution; 10% rate; single tax statement; pandemic allowances;
Summary/Abstract: The article hereby has a series of theoretical and practical issues regarding the health insurance contribution due by natural persons earning incomes from independent activities. In certain situations, natural persons earning such incomes may be liable for the payment of the health insurance contribution. During 2022, taxpayers make their assessment in view of setting a possible payment obligation of this contribution, and the completion of the earned income, underlying the setting of the final obligation in terms of the health insurance contribution, shall be achieved the following year, by filling in Chapter I in the single tax statement. The annual base for the calculation of the health insurance contribution is the equivalent of 12 national minimum gross salaries in force at the deadline for submitting the single tax statement. The health insurance contribution is set by applying the 10% rate to the annual base for the calculation.
Journal: CECCAR Business Review
- Issue Year: 3/2022
- Issue No: 2
- Page Range: 58-66
- Page Count: 9
- Language: English
