The National Office of Social Insurance reminds you that July 27, 2026, is the deadline for reporting 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 sections 1.1, 1.2, 1.3, and 1.5 of the aforementioned annex are required to file a declaration using the Form for 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 June 2026 by July 27, 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 remitted by employers” to the IBAN code – MD98TRGAAB12110001000000.
• Residents of information technology parks, as specified in section 1.4 of the aforementioned annex, are required to report, using the Single Tax Return (Form IU17) to report 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 reports 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 June 2026 must be made by July 27, 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 remitted by employers”—to the IBAN code MD98TRGAAB12110001000000.
• Individuals specified in section 1.6 of the aforementioned annex who fall into one of the following categories: 
 founders of sole proprietorships, including founders of peasant farms; 
 individuals engaged in self-employment;
 individuals engaged in the procurement of products from plant science and/or horticulture and/or plant-based items 
are required to pay the mandatory state social insurance contributions for June 2026 in the amount of 1/12 of the annual fixed fee established in Article 3, paragraph (1) of Law No. 320/2025 to the state social insurance budget for the year 2026, which amounts to 1,906.50 lei, by July 27, 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, remitted by self-employed individuals” to the IBAN code – MD26TRGAAB12131001000000.
• Self-employed professionals working in the justice sector, as specified in section 1.61 of the aforementioned annex, are required to file 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 June 2026 in the amount of 1/12 of the annual fixed fee established in Article 3, paragraph (2) of Law No. 320/2025 to the state social insurance budget for the year 2026, which amounts to 2,580.50 lei, by July 27, 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 the IBAN code – MD26TRGAAB12131001000000.
• In accordance with the provisions of Law No. 318/2025 amending certain legislative acts (tax field), the category of contributors to the state social insurance budget specified in point 1.8—
“Employers in the field of passenger road transport by taxi, for persons employed under individual employment contracts who provide passenger road transport by taxi.” The amendment takes effect on July 1, 2026.
The last period for which employers in the field of passenger road transport by taxi calculated, reported, and paid state social insurance contributions for individuals employed under individual employment contracts who provide passenger road transport by taxi is June 2026. Consequently, the last period for which the contributions for these employees were reported using Form TAXI18 is also June 2026.
Starting in July 2026, these employers will calculate, report, and pay state social insurance contributions for all employees in accordance with Section 1.1 of Annex No. 1 to Law No. 489/1999. At the same time, they will apply the 24% rate to the total amount of salaries and other compensation calculated monthly for all employees, including those employed under individual employment contracts who provide passenger transportation by taxi. Contributions will be reported using the IPC21 form.
Accordingly, employers in the field of passenger road transport by taxi will calculate, report, and pay mandatory state social insurance contributions for July 2026 by August 25, 2026.
• Beneficiaries—for individuals working as day laborers under Law No. 22/2018 on the performance of unskilled, occasional work by day laborers, with the exception of persons falling into the categories of payers specified in sections 1.1–1. 8, as specified in Section 1.9 of Annex No. 1 to Law No. 489/1999, are required to file 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 the month of June 2026 by July 27, 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 remitted by employers” to the 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 National Social Insurance Fund calculates these late payment penalties monthly, without issuing a separate 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.