The National Office of Social Insurance reminds you that August 25, 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 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 July 2026 by August 25, 2026, inclusive.
At the same time, in accordance with the provisions of Law No. 318/2025 amending certain legislative acts (tax area), effective July 1, 2026, Annex No. 1 to Law No. 489/ 1999 on the public social insurance system, 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”—has been excluded.
In this context, the last period for which employers in the field of passenger road transport by taxi were required to calculate, report, and pay state social insurance contributions for individuals employed under individual employment contracts who provide passenger road transport by taxi under the conditions set forth in point 1. 8 of Annex No. 1 to Law No. 489/1999 is June 2026. Accordingly, the last period for which the contributions for these individuals were reported using Form TAXI18 is June 2026.
Starting in July 2026, employers in the field of passenger road transport by taxi are required to calculate, report, and pay the mandatory state social insurance contributions for all employees, including those employed under individual employment contracts who provide passenger road transport by taxi, in accordance with the provisions of Section 1.1 of Annex No. 1 to Law No. 489/1999.
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 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 general reporting of social insurance contributions in relation to income earned by employees and/or other individuals under civil contracts entered into 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 July 2026 must be made by August 25, 2026, inclusive. The aforementioned employers shall pay the single tax under economic classification “145161—Single tax levied on 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 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 crop production and/or horticulture and/or plant-based items 
are required to pay the mandatory state social insurance contributions for July 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 2026, which amounts to 1,906.50 lei, no later than August 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, 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 July 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 August 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 the IBAN code – MD26TRGAAB12131001000000.
• Beneficiaries—for individuals engaged in day labor 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 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 July 2026 no later than August 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 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 Office of Social Insurance 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 report and pay mandatory state social insurance contributions within the time limits established by law.