Order No. 56 of April 27, 2026, regarding amendments to Ministry of Finance Order No. 126/2017 and Ministry of Finance Order No. 94/2020, the provisions of which take effect on the date of publication.
This Order provides for the updating of the Requirements for completing the Information on the determination of social and medical entitlements related to employment relationships (Form IRM 19), which are approved by Annex No. 41 to Ministry of Finance Order No. 126/2017, as well as the Requirements for completing the IPC21 form (Table No. 2, Part I), which are approved by Annex No. 4 to the Order of the Minister of Finance No. 94/2020. These requirements must be complied with by economic entities when submitting the aforementioned reports. 
Additionally, Annex No. 6 to Order No. 126/2017 has been updated; this is the Instruction on how to complete the Report (Form CAS18-AN), where individuals engaged in the procurement of products from plant science and/or horticulture and/or items of the plant kingdom have been excluded, and the category of insured person 173 is no longer used in reporting. These amendments were made in the context that, through Law No. 335/2025, Article 20(11) of Law No. 489/1999 on the public social insurance system was supplemented with provisions regarding the calculation of social insurance contributions for natural persons engaged in self-employment in the retail trade, with the exception of trade in goods subject to excise taxes, and for individuals engaged in activities in the field of purchasing products from plant science and/or horticulture and/or plant-based items, which is calculated monthly by the National Office of Social Insurance.
Another change concerns the new version of the Classification of Insured Persons, which has been updated to include category 182, “student in dual education.” This category is to be used by economic entities that are parties to a vocational training contract in dual education when completing Table No. 2 of the IPC 21 Declaration starting in April 2026.