In accordance with the provisions of Law No. 489/1999 on the public social insurance system, a freelancer practicing in the justice sector is defined as a person who carries out activities under one of the forms of organization provided by law, such as: lawyer, notary, bailiff, authorized administrator, mediator.
In 2026, in accordance with point 1.61 of Annex No. 1 to Law 489/1999, freelancers working in the justice sector, with the exception of pensioners, persons with disabilities, and those falling into the categories of payers in points 1.1–1. 6 of the same annex, are required to declare (using form IPC21) and pay mandatory state social insurance contributions amounting to 1/12 of the fixed annual amount established in Article 3(2) of Law No. 320/2025 on the state social insurance budget for 2026. The fixed annual amount (fee) of mandatory state social insurance contributions is 30,966 lei, or 2,580.5 lei per month, with a deadline of 31 January 2026.
The fixed annual amount (fee) of mandatory state social insurance contributions is 30,966 lei, or 2,580.5 lei per month, with a payment deadline of the 25th of the month following the month of management.
At the same time, we would like to inform you that the mandatory state social insurance contributions declared and transferred by freelancers working in the justice sector, which fall under point 1.61, ensure the right to all types of social insurance benefits, under the conditions of the legislation in force.
The payment of mandatory state social insurance contributions to the state social insurance budget is made using the ECO code "121310 - Mandatory state social insurance contributions, transferred by individuals who are self-employed."
For further information and access to the electronic services offered, interested parties are invited to consult the official website of the National Office of Social Insurance, namely www.cnas.gov.md