The National Office of Social Insurance reminds you that April 27, 2026, is the deadline for reporting and paying mandatory state social insurance contributions to the state social insurance budget.
In accordance with Annex 1 to Law No. 489/1999 on the public social insurance system:
•    The categories of employers specified in sections 1.1, 1.2, 1.3, and 1.5 of the aforementioned annex are required to file, using the Declaration on the Withholding of Income Tax, Mandatory Health Insurance Premiums, and Mandatory State Social Insurance Contributions calculated (Form IPC21) and to pay the mandatory state social insurance contributions calculated for March 2026 by April 27, 2026 inclusive.
The aforementioned employers shall pay state social insurance contributions to the state social insurance budget under the economic classification “121100 – Mandatory state social insurance contributions transferred by employers” to IBAN code – MD98TRGAAB12110001000000.
•    Residents of information technology parks, as specified in section 1.4 of the aforementioned annex, are required to file, using the Single Tax Return (Form IU17) the single tax, which 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), which declares the monthly insured income of employees under individual employment contracts, as well as the declaration, based on general principles, of social insurance contributions in relation to the income earned by employees and/or other individuals under 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 March 2026 must be made by April 27, 2026, inclusive. 
The aforementioned employers shall pay the single tax under economic classification “145161 – Single tax collected from residents of information technology parks” and the state social insurance contributions declared and calculated according to 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 fall into one of the following categories:
*   founders of sole proprietorships, including founders of peasant farms;
*   individuals engaged in self-employment;
*   natural persons engaged in the procurement of products from plant science and/or horticulture and/or items of the plant kingdom;
are required to pay mandatory state social insurance contributions for March 2026 in the amount of 1/12 of the annual fixed fee established in Art. 3, para. (1) of Law No. 320/2025 to the state social insurance budget for the year 2026, which amounts to 1,906.50 lei, by April 27, 2026, inclusive. Registered individuals shall pay state social insurance contributions to the state social insurance budget under the economic classification “121310 – Mandatory state social insurance contributions, transferred by self-employed individuals” to IBAN code – MD26TRGAAB12131001000000.

•    Self-employed professionals working in the justice sector, as specified in point 1.61 of the aforementioned annex, are required to file, using the Declaration on the Withholding of Income Tax, Mandatory Health Insurance Premiums, and Mandatory State Social Insurance Contributions calculated (Form IPC21) and to pay the mandatory state social insurance contributions calculated for March 2026 in the amount of 1/12 of the annual fixed fee established in Art. 3, para. (2) of Law No. 320/2025 to the state social insurance budget for the year 2026, which amounts to 2,580.50 lei, by April 27, 2026, inclusive. Self-employed individuals shall pay state social insurance contributions to the state social insurance budget under the economic classification “121310 – Mandatory state social insurance contributions, paid by individuals engaged in self-employment” to IBAN code – MD26TRGAAB12131001000000.

•    Employers in the field of passenger road transport by taxi, as specified in point 1.8 of the aforementioned annex, – for persons employed under individual employment contracts who provide passenger road transport by taxi – are required to report, using the Income Tax Calculation Report, mandatory health insurance premiums, and mandatory state social insurance contributions for driver-employees providing passenger road transport services via taxi (Form TAXI18) and to pay the mandatory state social insurance contributions calculated for May 2026 in the amount of 1/12 of the annual fixed fee established in Art. 3(1) of Law No. 320/2025 to the state social insurance budget for the year 2026, amounting to 1,906.50 lei, by April 27, 2026, inclusive. The aforementioned employers shall pay state social insurance contributions to the state social insurance budget under the economic classification “121100 – Mandatory state social insurance contributions transferred by employers” to IBAN code – MD98TRGAAB12110001000000.

•    Beneficiaries – natural persons engaged in day labor under Law No. 22/2018 on the performance of unskilled occasional work by day laborers, with the exception of 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 file, using the Declaration on the withholding of income tax, mandatory health insurance premiums, and mandatory state social insurance contributions calculated (Form IPC21) and to pay the mandatory state social insurance contributions calculated for March 2026 by April 27, 2026 inclusive. Beneficiaries of work pay state social insurance contributions to the state social insurance budget under the 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 results in the calculation of late payment penalties of 0.1% of the amount owed for each day of delay, including the day the amount due is transferred. The calculation of late payment penalties is performed by the National Social Insurance House on a monthly basis, without the issuance of a special decision.

The National Office of Social Insurance recommends that payers of contributions to the state social insurance budget comply with the provisions of the law, namely, to declare and pay mandatory state social insurance contributions within the time limits established by law.