The National Office of Social Insurance (NOSI) is informing self-employed individuals about certain important aspects regarding the reporting and payment of mandatory state social insurance contributions.
In light of the amendments introduced by Law No. 54/2026 amending the Tax Code, new provisions have been established concerning resident individuals engaged in self-employment in the field of commerce—known as independent merchants—including provisions regarding the assignment of tax identification numbers.
The new provisions aim to ensure accurate record-keeping and to protect the personal data of BASS contributors by assigning a state identification number (IDNO) to independent merchants.
At the same time, the recording of obligations related to mandatory state social insurance contributions is carried out based on the independent trader’s state identification number (IDNO).
Following a review of the data in the NOSI's record-keeping system, it was found that some independent traders continue to make transfers to the state social insurance budget based on the IDNP.
⚠️ Attention!
To pay contributions to the State Social Insurance Fund (BASS), self-employed individuals must provide their tax ID—the IDNO assigned to them as self-employed individuals—which is used to identify and record the payment.
Why is it important to correctly indicate the IDNO?
If the payer cannot be properly identified, there is a risk that payments will not be recorded for the payers and, consequently, that their obligations will be incorrectly reflected in the NOSI's and SFS record-keeping systems.
To prevent the accumulation of unidentified payments and ensure that paid contributions are correctly reflected in the NOSI's records, self-employed individuals must make transfers to:
ECO Code 121310 – “Mandatory state social insurance contributions, remitted by self-employed individuals” with the mandatory inclusion of the independent trader’s tax ID (IDNO).
🔔 PLEASE NOTE!
IDNP → identifies the individual; 
IDNO → identifies the self-employed individual in the BASS contribution records and must be provided when making the payment.
To ensure the payment is correctly identified and reflected in the NOSI's and SFS records, it is important to include the self-employed individual’s IDNO when transferring contributions to BASS.
Compliance with these requirements helps ensure the correct identification of payments, the accurate reflection of obligations in the NOSI's and SFS records, and the proper exercise of the social rights and guarantees of the individuals concerned.
For additional information and to access the electronic services offered by NOSI, self-employed individuals are invited to visit the official website of the National Office of Social Insurance—www.cnas.gov.md.