openaccountants Romania CAS/CASS -- Self-Employed Skill v2.0
General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Section 1 -- Quick reference
| Field | Value |
|---|---|
| Country | Romania |
| Authority | ANAF (Agenția Națională de Administrare Fiscală) |
| Primary legislation | Codul Fiscal (Legea nr. 227/2015), Titlul V (CAS) and Titlul VI (CASS) |
| Supporting legislation | OUG nr. 168/2022; annual minimum wage ordinances |
| CAS rate | 25% on fixed tier base |
| CASS rate | 10% on fixed tier base |
| Minimum gross wage (2025) | RON 3,590/month |
| CAS threshold | 12x min wage = RON 43,080 (below: voluntary) |
| CAS upper tier | 24x min wage = RON 86,160 |
| CASS lowest tier | 6x min wage = RON 21,540 |
| Filing form | Declarația Unică (Formular 212) |
| Payment deadline | 25 May of following year |
| Currency | RON only |
| Contributor | Open Accountants |
| Validated by | Pending -- requires validation by Romanian consultant fiscal |
| Validation date | Pending |
Section 2 -- Required inputs and refusal catalogue
Required inputs
Before computing, you MUST obtain:
- Entity type -- PFA, II, or liberal profession?
- Estimated annual net income -- determines which tier applies
- Income type -- independent activities, intellectual property, rental, agricultural?
- Is the client also employed? -- CAS may not be required if already paying through employment
- Year of activity -- first year or ongoing?
If net income estimate is unknown, STOP. The tier-based system requires knowing anticipated income.
Refusal catalogue
R-RO-SOC-1 -- Multiple income source aggregation. Trigger: client has PFA + IP + rental income and asks how they interact. Message: "Aggregation rules for multiple income categories require confirmation with consultant fiscal. Flag for reviewer."
Prohibitions
- NEVER compute CAS/CASS on actual income -- the contribution base is a FIXED tier multiple of minimum wage
- NEVER forget that below the 6x threshold, the client has NO health insurance coverage
- NEVER confuse annual thresholds with monthly amounts
- NEVER ignore that CAS and CASS are both deductible from income tax
- NEVER tell a client below the CAS threshold that they have pension coverage (unless voluntary opt-in)
- NEVER present a single rate (e.g., "25% of income") -- CAS is 25% of the FIXED BASE
- NEVER assume employment CAS exempts from self-employment CAS if self-employment income crosses the threshold
Section 3 -- CAS (pension) tier system
Legislation: Codul Fiscal, art. 148-150
| Estimated annual net income | CAS due? | Contribution base | Annual CAS (25%) |
|---|---|---|---|
| Below RON 43,080 (< 12x min wage) | Voluntary only | N/A | RON 0 (unless opt-in at RON 10,770) |
| RON 43,080 -- RON 86,160 | Mandatory | RON 43,080 | RON 10,770 |
| Above RON 86,160 (> 24x min wage) | Mandatory | RON 86,160 | RON 21,540 |
CAS is based on ESTIMATED net income declared in the Declarația Unică. The base is fixed at tier level, NOT at actual income.
Section 4 -- CASS (health insurance) tier system
Legislation: Codul Fiscal, art. 170-174
| Estimated annual net income | CASS due? | Contribution base | Annual CASS (10%) |
|---|---|---|---|
| Below RON 21,540 (< 6x min wage) | No (but no health coverage) | N/A | RON 0 |
| RON 21,540 -- RON 43,080 | Yes | RON 21,540 | RON 2,154 |
| RON 43,080 -- RON 86,160 | Yes | RON 43,080 | RON 4,308 |
| Above RON 86,160 | Yes | RON 86,160 | RON 8,616 |
Section 5 -- Computation steps
Step 5.1 -- Estimate annual net income
net_income = gross_revenue - deductible_expenses
Step 5.2 -- Determine CAS tier
IF net_income < 43,080:
CAS = 0 (voluntary opt-in at RON 10,770)
ELIF net_income <= 86,160:
CAS = 43,080 x 25% = 10,770
ELSE:
CAS = 86,160 x 25% = 21,540
Step 5.3 -- Determine CASS tier
IF net_income < 21,540:
CASS = 0 (no health coverage)
ELIF net_income < 43,080:
CASS = 21,540 x 10% = 2,154
ELIF net_income <= 86,160:
CASS = 43,080 x 10% = 4,308
ELSE:
CASS = 86,160 x 10% = 8,616
Step 5.4 -- Total
total = CAS + CASS
Section 6 -- Filing, payment, and tax deductibility
Declarația Unică
| Obligation | Detail |
|---|---|
| Form | Declarația Unică (Formular 212) |
| Initial filing | By 25 May of current year (estimate + prior-year reconciliation) |
| Reconciliation | Actual income in next year's filing |
Payment schedule
| Payment | Due date |
|---|---|
| Full annual CAS + CASS | By 25 May of following year |
| Optional advances | Any time (recommended) |
Late payment: interest (0.01%/day) and penalties (0.01%/day).
Tax deductibility
| Question | Answer |
|---|---|
| Is CAS deductible? | YES -- from net income for income tax |
| Is CASS deductible? | YES |
| When deductible? | Year contributions relate to (accrual) |
| Effect | Reduces 10% income tax base |
Section 7 -- Interaction with employment and special situations
Employed AND self-employed
| Scenario | CAS obligation | CASS obligation |
|---|---|---|
| SE income < 12x min wage | No additional CAS | CASS at applicable tier on SE income |
| SE income >= 12x min wage | CAS at applicable tier | CASS at applicable tier |
Employment CAS does NOT exempt from self-employment CAS if SE income crosses threshold.
Norma de venit (income norm)
CAS/CASS thresholds apply to the norma de venit amount, not actual income.
First year of activity
Estimated income for remaining months only. Thresholds are NOT pro-rated -- they remain annual.
Section 8 -- Edge case registry
EC1 -- Below all thresholds
Situation: PFA net income RON 15,000/year. Resolution: CAS RON 0. CASS RON 0. Flag: no health coverage. Recommend voluntary CASS (RON 2,154).
EC2 -- Just above 12x threshold
Situation: PFA net income RON 44,000. Resolution: CAS RON 10,770. CASS RON 4,308. Total RON 15,078.
EC3 -- Voluntary CAS opt-in
Situation: Income below RON 43,080, client wants pension credits. Resolution: Voluntary CAS at RON 10,770. Provides pension credit for the year.
EC4 -- Multiple income sources
Situation: PFA + IP + rental income. Resolution: All categories aggregated to determine tier. Flag for reviewer to confirm rules.
EC5 -- Concurrent employment, high SE income
Situation: Employment RON 60,000, PFA RON 100,000. Resolution: SE CAS: RON 21,540 (>24x tier). SE CASS: RON 8,616. Employment handled separately.
Section 9 -- Reviewer escalation protocol
When a situation requires reviewer judgement:
REVIEWER FLAG
Tier: T2
Client: [name]
Situation: [description]
Issue: [what is ambiguous]
Options: [possible treatments]
Recommended: [most likely correct treatment and why]
Action Required: Qualified consultant fiscal must confirm before advising client.
When a situation is outside skill scope:
ESCALATION REQUIRED
Tier: T3
Client: [name]
Situation: [description]
Issue: [outside skill scope]
Action Required: Do not advise. Refer to qualified consultant fiscal. Document gap.
Section 10 -- Test suite
Test 1 -- Low income, below all thresholds
Input: PFA net income RON 18,000, no employment. Expected output: CAS RON 0. CASS RON 0. Flag: no health coverage.
Test 2 -- Mid-range, 12-24x tier
Input: PFA net income RON 60,000, no employment. Expected output: CAS RON 10,770. CASS RON 4,308. Total RON 15,078.
Test 3 -- High income, above 24x
Input: PFA net income RON 150,000. Expected output: CAS RON 21,540. CASS RON 8,616. Total RON 30,156.
Test 4 -- Between 6x and 12x
Input: PFA net income RON 30,000. Expected output: CAS RON 0. CASS RON 2,154. Total RON 2,154.
Test 5 -- Employed plus self-employed
Input: Employment RON 50,000, PFA RON 50,000. Expected output: SE CAS RON 10,770. SE CASS RON 4,308. Total additional RON 15,078.
Test 6 -- Voluntary CAS opt-in
Input: PFA net income RON 20,000, opts in. Expected output: Voluntary CAS RON 10,770. CASS RON 2,154. Total RON 12,924.
Disclaimer
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
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