The National Office of Social Insurance reminds you that February 25, 2026, 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 to pay the mandatory state social insurance contributions calculated for January 2026 by February 25, 2026 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 paid 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 January 2026 shall be made by February 25, 2026, inclusive. The aforementioned employers shall pay the single tax under economic classification "145161 - Single tax levied on residents of information technology parks" and the state social insurance contributions declared and calculated on general principles under economic classification "121100 - Mandatory state social insurance contributions transferred 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 who carry out independent activities;

- natural persons who carry out activities in the field of purchasing products of phytotechnics and/or horticulture and/or objects of the plant kingdom

are required to pay mandatory state social insurance contributions for January 2026 in the amount of 1/12 of the fixed annual fee established in Article 3(1) (1) of Law No. 320/2025 on the state social insurance budget for 2026, which amounts to 1906.50 lei, by February 25, 2026, inclusive. Pre-registered persons shall pay state social insurance contributions to the state social insurance budget under economic classification "121310 - Mandatory state social insurance contributions paid by self-employed persons" to IBAN code - MD26TRGAAB12131001000000.

• Freelancers working in the justice sector, specified in point 1.6¹ 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 to pay the mandatory state social insurance contributions calculated for January 2026 in the amount of 1/12 of the fixed annual fee established in Article 3(2) of Law No. 320/2025 on the state social insurance budget for 2026, which amounts to 2580.50 lei, by February 25, 2026 inclusive. Freelancers pay state social insurance contributions to the state social insurance budget under the economic classification "121310 - Mandatory state social insurance contributions paid by individuals who are self-employed" to IBAN code - MD26TRGAAB12131001000000.

• Employers in the field of passenger transport by taxi, specified in point 1.8 of the aforementioned annex, – for persons employed under individual employment contracts who perform passenger transport by taxi, are required to declare, using the Report on the calculation of income tax, 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 March 2026 in the amount of 1/12 of the fixed annual fee established in Article 3 para. (1) of Law No. 320/2025 on the state social insurance budget for 2026, which amounts to 1906.50 lei,by February 25, 2026, inclusive. The beneficiaries are natural persons who perform activities as day laborers under Law No. 22/2018 on the performance of unskilled occasional activities.

• 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 who fall into 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 to pay the mandatory state social insurance contributions calculated for January 2026 by February 25, 2026 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. 320/2025 on the state social insurance budget for 2026, 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 legislation, namely, to declare and pay mandatory state social insurance contributions within the terms established by law.