Attention BASS Contributors!
The National Office of Social Insurance reminds you that March 25, 2026, is the deadline for declaring and paying mandatory state social insurance contributions to the state social insurance budget.
In accordance with Annex No. 1 to Law No. 489/1999 on the public social insurance system:
•    The categories of employers specified in points 1.1, 1.2, 1.3, and 1.5 of the aforementioned annex are required to file, using the Declaration on the withholding of income tax, mandatory health insurance premiums, and mandatory state social insurance contributions calculated (Form IPC21) and to pay the mandatory state social insurance contributions calculated for February 2026 by March 25, 2026 inclusive.
The aforementioned employers shall pay state social insurance contributions to the state social insurance budget under the economic classification “121100 – Mandatory state social insurance contributions transferred by employers” to IBAN code – MD98TRGAAB12110001000000.
•    Residents of information technology parks, as specified in point 1.4 of the aforementioned annex, are required to file, using the Single Tax Return (Form IU17) the single tax, which includes mandatory state social insurance contributions, and the Declaration on the Withholding of Income Tax, Mandatory Health Insurance Premiums, and Mandatory State Social Insurance Contributions Calculated (Form IPC21), which declares the monthly insured income of employees under individual employment contracts, as well as the declaration, based on general principles, of social insurance contributions in relation to the income earned by employees and/or other individuals under civil contracts concluded for the performance of work or the provision of services. The declaration and payment of the single tax and mandatory state social insurance contributions calculated for February 2026 must be made by March 25, 2026, inclusive. The aforementioned employers shall pay the single tax under economic classification “145161 – Single tax collected from residents of information technology parks” and the state social insurance contributions declared and calculated according to general principles under economic classification “121100 – Mandatory state social insurance contributions paid by employers” – to IBAN code – MD98TRGAAB12110001000000.
•    Individuals specified in point 1.6 of the aforementioned annex who fall into one of the following categories:
- founders of sole proprietorships, including founders of peasant households;
- individuals engaged in self-employment;
- natural persons engaged in the procurement of products from plant science and/or horticulture and/or items of the plant kingdom
are required to pay mandatory state social insurance contributions for February 2026 in the amount of 1/12 of the annual fixed fee established in Art. 3, para. (1) of Law No. 320/2025 to the state social insurance budget for the year 2026, which amounts to 1,906.50 lei, by March 25, 2026, inclusive. Registered individuals shall pay state social insurance contributions to the state social insurance budget under the economic classification “121310 – Mandatory state social insurance contributions, transferred by self-employed individuals” to IBAN code – MD26TRGAAB12131001000000.
•    Self-employed professionals working in the justice sector, as specified in point 1.61 of the aforementioned annex, are required to file, using the Declaration on the withholding of income tax, mandatory health insurance premiums, and mandatory state social insurance contributions calculated (Form IPC21) and to pay the mandatory state social insurance contributions calculated for February 2026 in the amount of 1/12 of the annual fixed fee established in Art. 3, para. (2) of Law No. 320/2025 to the state social insurance budget for the year 2026, which amounts to 2,580.50 lei, by March 25, 2026, inclusive. Self-employed individuals shall pay state social insurance contributions to the state social insurance budget under the economic classification “121310 – Mandatory state social insurance contributions, paid by self-employed individuals” to IBAN code – MD26TRGAAB12131001000000.
•    Employers in the field of passenger road transport by taxi, specified in point 1.8 of the aforementioned annex, – for persons employed under an individual employment contract who provide passenger road transport by taxi, are required to report using the Income Tax Calculation Report, mandatory health insurance premiums, and mandatory state social insurance contributions for driver-employees engaged in passenger road transport by taxi (Form TAXI18) and to pay the mandatory state social insurance contributions calculated for April 2026 in the amount of 1/12 of the annual fixed fee established in Art. 3(1) of Law No. 320/2025 to the state social insurance budget for the year 2026, amounting to 1,906.50 lei, by March 25, 2026, inclusive. The aforementioned employers shall pay state social insurance contributions to the state social insurance budget under the economic classification “121100 – Mandatory state social insurance contributions transferred by employers” to IBAN code – MD98TRGAAB12110001000000.
•    Beneficiaries – for individuals engaged in work as day laborers pursuant to Law No. 22/2018 on the performance of unskilled occasional work by day laborers, with the exception of persons falling under the categories of payers specified in points 1.1–1. 8, specified in point 1.9 of Annex No. 1 to Law No. 489/1999, are required to file, using the Declaration on the withholding of income tax, mandatory health insurance premiums, and mandatory state social insurance contributions calculated (Form IPC21) and to pay the mandatory state social insurance contributions calculated for February 2026 by March 25, 2026 inclusive. Employers shall pay state social insurance contributions to the state social insurance budget under the economic classification “121100 – Mandatory state social insurance contributions transferred by employers” to IBAN code – MD98TRGAAB12110001000000.
Pursuant to Article 28 of Law No. 489/1999 on the public social insurance system and Article 4 of Law No. 320/2025 on the state social insurance budget for the year 2026, failure to pay mandatory state social insurance contributions on time results in the calculation of late payment penalties of 0.1% of the amount owed for each day of delay, including the day the amount due is transferred. The calculation of late payment penalties is performed by the National Office of Social Insurance on a monthly basis, without the issuance of a special decision.
The National Office of Social Insurance recommends that payers of contributions to the state social insurance budget comply with the provisions of the law, namely, to declare and pay mandatory state social insurance contributions within the time limits established by law.