The National Office of Social Insurance reminds you that September 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 August 2026 by September 25, 2026, inclusive.
At the same time, for August 2026, employers in the field of passenger road transport by taxi are required to calculate, report, and pay the mandatory state social insurance contributions, under the general conditions set forth in 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 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) 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 August 2026 must be made by September 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 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 cultivation and/or horticulture and/or plant-based materials 
are required to pay the mandatory state social insurance contributions for August 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 September 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 August 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 September 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 August 2026 by September 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 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.