Last business day for budget receipts and payments – December 30, 2025!
The National Office of Social Insurance hereby informs contributors to the state social insurance budget that, in accordance with the provisions of Article 70(1) of Law No. 181/2014 on public finances and budgetary and fiscal responsibility, on the last working day of the fiscal year, no collection or payment operations will be carried out, only internal operations and operations related to the closing of the fiscal year.
Therefore, in 2025, the last operational day for budgetary receipts and payments is December 30, and on December 31 (the last working day), only internal operations and operations related to the closing of the 2025 budget year will be carried out.
In this context, the National Office Social Insurance recommends that contributors to the state insurance budget comply with the provisions of the legislation and transfer payments constituting revenues of the state social insurance budget managed by the National Office of Social Insurance to the Single Treasury Account of the Ministry of Finance within the terms established in Annex No. 1 to Law No. 489/1999 on the public social insurance system, but no later than December 30, 2025, inclusive.
At the same time, we would like to point out that the deadline for submitting payment documents for the refund and transfer to other accounts of overpaid or incorrectly paid amounts is set for December 29, 2025. This deadline is set for the submission of documents by the National Office to the State Treasury, respectively, Requests for refunds and/or Requests for correction of payments submitted by contributors to the social insurance budget by December 23, 2025 will be examined and the documents will be forwarded for execution in the current year, and those submitted after the aforementioned date will be examined and forwarded to the State Treasury for execution in 2026.
At the same time, we draw attention to the fact that the deadline for payment of social insurance contributions owed by the contributors specified in the annex in points 1.1-1.61 and 1. 9 of Annex No. 1 to Law No. 489/1999 on the public social insurance system for December of the current year is December 26, 2025.