In accordance with the provisions of Annex No. 1 to Law No. 489/1999 on the public social insurance system, employers in the field of road passenger transport by taxi - for persons employed under individual employment contracts who provide road passenger transport services by taxi, shall calculate and pay monthly, by the 25th day of the month preceding the accounting month, mandatory state social insurance contributions in a fixed amount, established by the state social insurance budget law for the accounting year.
According to the provisions of Art. 3 para. (1) of Law No. 320/2025 on the state social insurance budget for 2026 (published in the Official Gazette No. 659-661 of 29.12.2025), for the employers mentioned above, the mandatory state social insurance contribution for persons employed under individual employment contracts who provide road passenger transport services by taxi in a fixed annual amount (fixed annual fee) is set for 2026 at 22,878 lei. Accordingly, the fixed monthly fee is 1,906.5 lei.
Thus, employers in the field of road passenger transport by taxi who submitted the Report on the calculation of income tax, compulsory health insurance premiums, and compulsory state social insurance contributions calculated for employees who are drivers providing road passenger transport by taxi (TAXI18) for January 2026 and declared the monthly tax for 2025 in the amount of 1709.76 lei, must submit as soon as possible the TAXI18 form for January 2026 for correction, declaring the monthly amount of 1906.5 lei.