3. Vacations and health insurance benefits – 1% and the way of their reflection in the Single Declaration for Individuals
2. Contribution for health insurance – 10% (in 2018) and its reflection in the Unique Declaration for Individuals
April 25, 2018
4. The Unique Declaration on Income and Social Contributions for Individuals
May 8, 2018
We continue the series of articles dedicated to individuals, about taxes and duties and how to highlight them in the Unique Declaration.
The articles in this series address those organized in independent activities such as:
- PFA – Authorized Physical Person
- II – Individual Enterprise
- IF – Family Enterprise
- PFI – Independent Physical Persons
- Liberal professions
Legal notice: The text of the articles is in accordance with the EMERGENCY ORDINANCE no. 18 of 23 March 2018 for amending and completing the Law no. 227/2015 regarding the Fiscal Code. The Ordinance was published in the Official Gazette and it is in force but may be amended by the law of approval.
- Vacations and health insurance benefits – 1% and the way of their reflection in the Unique Declaration for Individuals
Self-employed individuals have the option of insuring themselves for vacations health insurance benefits.
The insurance percentage is 1% and the monthly calculation base cannot be lower than the minimum gross national salary set by law, nor is it higher than its 12 times value.
The insurance contribution for work – 2,25% is due by the taxpayers (PFA, PFI, II, IF, Liberal Professions), who have employees.
