The National Office of Social Insurance reminds that on December 26, 2025, is the deadline for declaring 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 points 1.1, 1.2, 1.3, and 1.5 of the aforementioned annex are required to declare, using the Declaration on the withholding of income tax, compulsory health insurance premiums, and compulsory state social insurance contributions calculated (Form IPC21) and pay the mandatory state social insurance contributions calculated for November 2025 by December 26, 2025, inclusive.
The aforementioned employers shall pay state social insurance contributions to the state social insurance budget under economic classification "121100 - Mandatory state social insurance contributions transferred by employers" to IBAN code - MD98TRGAAB12110001000000.
•    Residents of information technology parks, specified in point 1.4 of the aforementioned annex, are required to declare, using the Single Tax Return (form IU17) the single tax, which also 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) declaring the monthly insured income of persons employed under individual employment contracts, as well as declaring, on general principles, social insurance contributions in relation to the income earned by employees and/or other individuals on the basis of 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 November 2025 shall be made by December 26, 2025, inclusive.
The aforementioned employers pay the single tax under economic classification "145161 - Single tax levied on residents of information technology parks" and state social insurance contributions declared and calculated on general principles under economic classification "121100 - Mandatory state social insurance contributions paid by employers" - to IBAN code - MD98TRGAAB12110001000000.
•    Individuals specified in point 1.6 of the aforementioned annex who find themselves in one of the following situations:
-  founders of individual enterprises, including founders of peasant households;
-  individuals engaged in independent activities;

- individuals engaged in activities in the field of purchasing phytotechnical and/or horticultural products and/or objects of the plant kingdom
are required to pay mandatory state social insurance contributions calculated for November 2025 in the amount of 1/12 of the fixed annual fee established in Article 3(1) (1) of Law No. 303/2024 on the state social insurance budget for 2025, which amounts to 1709.84 lei, by December 26, 2025, inclusive. The persons concerned shall pay the state social insurance contributions to the state social insurance budget under the economic classification "121310 - Mandatory state social insurance contributions paid by self-employed persons" to the IBAN code - MD26TRGAAB12131001000000.

•    Freelancers working in the justice sector, as specified in point 1.61 of the aforementioned annex, are required to submit a declaration using the Declaration on the withholding of income tax, compulsory health insurance premiums, and compulsory state social insurance contributions calculated (Form IPC21) and pay the mandatory state social insurance contributions calculated for November 2025 in the amount of 1/12 of the fixed annual fee established in Article 3(2) (2) of Law No. 303/2024 on the state social insurance budget for 2025, which amounts to 2314.37 lei, by December 26, 2025, inclusive. "121310 – Mandatory state social insurance contributions paid by self-employed persons" to IBAN code – MD26TRGAAB. "121310 - Mandatory state social insurance contributions, paid by individuals who are self-employed" to IBAN code - MD26TRGAAB12131001000000.

•    Employers in the field of road passenger transport by taxi, specified in point 1.8  of the aforementioned annex, – for persons employed under an individual employment contract who perform road passenger transport by taxi, are required to declare, using the Income Tax Calculation Report, compulsory health insurance premiums and compulsory state social insurance contributions for employees who are drivers providing road passenger transport services by taxi (Form TAXI18) and pay the compulsory state social insurance contributions calculated for January 2026 in the amount of 1/12 of the fixed annual fee established in Article 3 para. (1) of Law No. 303/2024 on the state social insurance budget for 2025, which amounts to 1709.76 lei,  by December 26, 2025 inclusive. Upon publication of the Law on the state social insurance budget for 2026, NOSI will intervene with clarifications regarding the contribution rate in the amount of the fixed tax set for 2026, including for January. The employers mentioned above pay state social insurance contributions to the state social insurance budget under the economic classification "121100 - Mandatory state social insurance contributions paid by employers" to the IBAN code - MD98TRGAAB12110001000000.
• Beneficiaries – for individuals who work as day laborers under Law No. 22/2018 on the performance of unskilled occasional work by day laborers, except for persons falling within the categories of payers specified in points 1.1–1. 8, specified in point 1.9 of Annex No. 1 to Law No. 489/1999, are required to declare, using the Declaration on the withholding of income tax, compulsory health insurance premiums, and compulsory state social insurance contributions calculated (Form IPC21) and pay the mandatory state social insurance contributions calculated for November 2025 by December 26, 2025, inclusive. Beneficiaries of works pay state social insurance contributions to the state social insurance budget under economic classification "121100 - Mandatory state social insurance contributions transferred by employers" to IBAN code - MD98TRGAAB12110001000000.
According to Article 28 of Law No. 489/1999 on the public social insurance system and Article 4 of Law No. 303/2024 on the state social insurance budget for 2025, failure to pay mandatory state social insurance contributions on time shall result in the calculation of late payment penalties of 0.1% of the amount owed for each day of delay, including the day of transfer of the amount owed. Late payment penalties shall be calculated by the National Office of Social Insurance on a monthly basis, without the issuance of a special decision.
The National Office of Social Insurance recommends that contributors to the state insurance budget comply with the provisions of the law, namely, to declare and pay mandatory state social insurance contributions within the terms established by law.