ANAF changes the rules for recalculating CASS. Who are the Romanians who will receive payment decisions at home, without having submitted any application
ANAF published in the Official Gazette Order no. 603/2026, the normative act that establishes the procedure by which the institution can ex officio recalculate the social health insurance contribution (CASS) for certain categories of natural persons. The new rules will apply starting with the recalculation of the contributions due for the year 2025.
ANAF changes the rules for the recalculation of CASS from 2025. Archive photo
The order comes in the context of the changes made to the Fiscal Code through normative acts adopted in the last two years and has the role of clarifying the situations in which ANAF can intervene to recalculate the health contribution, without the concerned person submitting a request.
According to the document, the procedure particularly targets those who voluntarily choose to pay CASS in order to benefit from medical insurance in the public health system. These are people who earn income from rents, royalties, investments, agricultural activities, forestry, fish farming or other sources of income for which the contribution is not automatically withheld in all situations.
Also included are people with no income who opt to pay the health contribution, as well as those who earn income for which they do not normally owe CASS, but choose to contribute in order to be insured.
The order also regulates the situation of dependents of a taxpayer for whom he has opted to pay CASS. If the dependent person dies during the period for which they were insured, ANAF can recalculate the contribution related to that period.
By “ex officio recalculation”, ANAF can change the amount of the contribution without the request of the taxpayer, when it finds that there have been changes regarding the fiscal situation, the insurance period or the conditions in which the CASS payment option was exercised.
The new order also approves the forms to be used in this procedure. It is about:
- “Report on the recalculation of the social health insurance contribution”;
- “Decision to ex officio recalculate the social health insurance contribution”.
At the same time, the document repeals the old ANAF Order no. 493/2022, which until now regulated the procedure for recalculating the health contribution.
According to the report that was the basis for the approval of the order, the changes were necessary after the amendments made to the articles of the Fiscal Code regarding the cessation of the payment of the contribution and the categories of persons who can opt for the payment of CASS during the year.
Basically, ANAF is updating the mechanism by which it verifies and corrects health contributions, to adapt it to the new fiscal rules applicable from 2025.
What it means for taxpayers
In practice, for the persons concerned, the new order means that ANAF can automatically correct the situation regarding the CASS payment, without them submitting additional applications or declarations. Taxpayers can receive recalculation decisions if there are differences between the declared data and the actual fiscal situation in ANAF records.
For those who have voluntarily opted into the CASS payment, this may result in either an adjustment of the payment amount or a change in the period for which they are considered insured. In some cases, payment obligations may increase or decrease, depending on the recalculations made by the authorities.
Also, taxpayers do not have to automatically submit update requests, but it is important to follow the ANAF correspondence, because recalculation decisions can influence the insured status in the public health system.
