Romanian social contributions (CAS and CASS) set by ANAF ex officio: Order 1457/2026 for 2025
By Dr. Bogdan Năstase
The short answer
If you owe CAS or CASS on 2025 income, for example from a PFA, rent, dividends or a foreign pension, and did not declare it in the Single Return, ANAF sends a notice, offers a hearing, then sets them by decision. Filing within 20 days of the notice avoids the decision; filing within 60 days of the decision cancels it.
The diagram and the steps below are a working English translation of the Romanian texts of the law cited next to each element. The Romanian text prevails.
The procedure, step by step
Does this apply to you? The procedure covers individuals who did not declare CAS (the pension contribution) or CASS (the health contribution) owed for 2025 under the Fiscal Code (Order 1457/2026, art. 4; procedure, point 1). It runs within the limitation period and does not cover periods already subject to a tax inspection (point 3).
ANAF builds the list. From the ex officio income tax decisions (form 256), the payroll returns of income payers (form 112), the informative returns on tax withheld and investment gains (form 205, for CASS), Single Returns already filed (form 212) and other data in its records, ANAF lists those whose 2025 income reached the threshold: at least 12 minimum gross salaries for CAS on independent and intellectual property income, at least 6 for CASS on rent, investment and other income, and a net income above zero for CASS on independent activities (points 5 to 7, 34 to 38, 50 to 52).
ANAF removes those not concerned. Among others: anyone who declared the contribution in the Single Return, pensioners for CAS, anyone covered by the social security legislation of another state under EU rules or a bilateral agreement, and anyone insured for sickness and maternity in another EU or EEA state, Switzerland or an agreement state for CASS (points 9, 10, 38, 54).
The notice. You receive a "Notice on the non-declaration of CAS and CASS" (annex 2), communicated under art. 47 of the Fiscal Procedure Code. It asks you to attend a hearing within 7 days of receipt and states that not filing the Single Return within 20 days of receipt leads to an ex officio assessment under art. 107 para. (1) of the Fiscal Procedure Code (annex 2; points 12, 13).
The hearing. Within the 7 days you may give your view, in writing if you wish, or waive that right. If you did not attend, ANAF sends an "Invitation to the second hearing date" (annex 3) with a new 7-day term (point 15). Under art. 9 para. (3) letter b) of the Fiscal Procedure Code, the hearing counts as held if you miss two consecutive dates.
Filing or proof. If you file the Single Return, or documents showing that you owe no contribution, within 20 days of receipt of the notice or after the second hearing date, ANAF removes you from the list (points 14, 15).
ANAF estimates the base and records it in an estimation report (annex 4), using the bases in the next section (points 16, 29, 43, 57, 81).
The decision. ANAF issues the "Decision on the ex officio assessment of CAS and CASS for individuals" (annex 5), at 25% for CAS and 10% for CASS, crediting contributions already withheld by income payers (points 17, 18, 45, 46, 58). The decision is a title of claim and a payment notice. Payment is due by the 5th of the next month if it is communicated between the 1st and the 15th, or by the 20th of the next month if communicated between the 16th and the 31st (annex 5; Fiscal Procedure Code, art. 156 paras. 1 and 2 letter d).
After the decision, three routes. File the Single Return within 60 days of communication and the decision is annulled from the filing date (Fiscal Procedure Code, art. 107 para. 5; points 85 and 86); contest it within 45 days (art. 270 para. 1); or pay it.
Options compared: advantages, disadvantages, risks
Option | Advantages | Disadvantages | Risks |
File the Single Return within 20 days of the notice | You are removed from the list before any decision; your return, not an estimate, is the title of claim (point 14; Fiscal Code, art. 151 para. 12) | The return is still filed after 25 May 2026, the statutory deadline for 2025 income (Fiscal Code, art. 122 para. 3); contributions not paid by the due date bear interest of 0.02% a day and a late-payment penalty of 0.01% a day from the day after it (Fiscal Procedure Code, art. 174 paras. 1 and 5, art. 176 paras. 1 and 2) | Late filing of the Single Return is a contravention, fined RON 50 to 500 (Fiscal Procedure Code, art. 336 para. 3) |
Send documents showing you owe nothing, for example social security cover in another state | You are removed from the list (points 14, 15) | You need documents from the foreign institution | If the documents are not accepted, the procedure continues to the estimate (points 16, 43, 57) |
Do not respond | None in law | The base is estimated at the fixed level of your income band, not at an income you choose (points 16, 43, 57) | The hearing counts as held after two missed dates (Fiscal Procedure Code, art. 9 para. 3 letter b); the decision is a payment notice (annex 5); a non-declaration penalty of 0.08% per day applies to undeclared obligations set by assessment decision, capped at the principal amount (art. 181 paras. 1 and 11) |
File the Single Return within 60 days of the decision | The decision is annulled from the filing date (Fiscal Procedure Code, art. 107 para. 5; points 85, 86) | The full return must be prepared and filed | The 60-day term applies under penalty of forfeiture (art. 107 para. 5) |
Contest the decision within 45 days | The authority reviews the decision; a missing hearing can be raised in the contest (Fiscal Procedure Code, art. 9 para. 4) | A formal written procedure at the competent tax office (annex 5) | A contest filed after 45 days is out of time (art. 270 para. 1) |
Pay the decision by the payment deadline | The non-declaration penalty is reduced by 75% (Fiscal Procedure Code, art. 181 para. 2 letter a) | Payment alone leaves the estimated base in place | Interest of 0.02% a day remains due (art. 174 para. 5, art. 181 para. 4) |
Key takeaways
Order 1457/2026 (Official Gazette no. 919 of 2 November 2026) applies to CAS and CASS owed for 2025 (art. 4).
Two deadlines decide the outcome: 20 days from receipt of the notice to file and stay out of the procedure, and 60 days from the decision to file and have it annulled.
ANAF uses fixed bases: 12 or 24 minimum gross salaries for CAS, 6, 12 or 24 for CASS on rent, investment and other income, and up to 60 for CASS on independent income.
Cover by another state's social security system under EU rules or a bilateral agreement takes you out of the list, and can be shown even after a decision (points 9, 26, 38, 54, 87).
Which income does Order 1457/2026 cover?
All the income on which individuals declare CAS or CASS themselves in the Single Return for 2025. For CAS: income from independent activities, such as a PFA, and from intellectual property rights (points 5 to 20), plus fees and other benefits received from abroad as a board member, director, censor (cenzor) or in a similar role, from payers that are not Romanian tax residents and have no permanent establishment in Romania (points 21 to 33; Fiscal Code, art. 139^1). For CASS: the same independent income (points 34 to 49), income from intellectual property, from association with a company (persoană juridică), rental income ("cedarea folosinței bunurilor"), agricultural income, investment income, including dividends, and income from other sources (points 50 to 61), the foreign director-type income (points 62 to 72) and, from income for August 2025, pensions from abroad (points 73 to 84).
How does ANAF calculate the base?
With the fixed bases of the Fiscal Code, not with the income you would have chosen to declare. The order sets them as follows (points 16, 29, 41 to 43, 57, 68, 81; annex 4):
Income in 2025 | CAS base | CASS base |
Independent activities (PFA and similar) | 12 minimum gross salaries for income from 12 to under 24; 24 for income of 24 or more; no CAS below 12 | The net or gross income, or the income norm, capped at 60 minimum gross salaries; 6 if the income is below 6, unless an exception in point 42 applies |
Intellectual property rights | As for independent activities | 6, 12 or 24 minimum gross salaries, as in the next row |
Rent, investments including dividends, association with a company, agriculture, other sources | Not in the CAS procedure | 6 minimum gross salaries for income from 6 to under 12; 12 for income from 12 to under 24; 24 for income of 24 or more; no CASS below 6 |
Director-type income received from abroad | The gross earnings | The gross earnings |
Pensions from abroad, from August 2025 | Not in the CAS procedure | The pension minus RON 3,000 per month for each pension right; pensions of up to RON 3,000 per month are left out |
For dividends, the threshold counts the dividends paid, less the tax withheld (Fiscal Code, art. 170 para. 4 letter d). The rates are 25% for CAS and 10% for CASS (Fiscal Code, art. 138 letter a and art. 156).
The current text of the Fiscal Code caps the CASS base on independent income at 72 minimum gross salaries (art. 170 para. 1). The order, which applies the Fiscal Code in force during 2025 (art. 5), uses 60 for 2025 income.
What does the notice contain, and how is it delivered?
The notice ticks the income situation that applies to you (for example, cumulative income above 12 or 6 minimum gross salaries, independent income, director-type income from abroad, pensions from abroad), names the period, refers to the fine in art. 336 para. (3) of the Fiscal Procedure Code (RON 50 to 500 for individuals), and gives two terms: 7 days to attend the hearing and 20 days to file (annex 2). It is communicated under art. 47 of the Fiscal Procedure Code, usually by registered post with acknowledgement of receipt at your tax domicile, or electronically, in which case it counts as communicated on the date it is made available to you. If you have no tax domicile in Romania and appointed a representative under art. 18 para. (4), it goes to that representative (art. 47 para. 1). If delivery by post fails, ANAF posts a notice at its office and on its website, and the document counts as communicated 15 days after posting (art. 47 paras. 3 to 5, 7 and 15). If you live abroad, the terms can therefore run before you read the letter.
What can you do after the decision?
Act within 60 days. Filing the Single Return for the obligations set by the decision, within 60 days of its communication, leads to its annulment; the Fiscal Procedure Code states the term applies under penalty of forfeiture and that the decision is annulled on the date the return is filed (art. 107 para. 5). ANAF then issues a "Decision annulling the Decision on the ex officio assessment" (annex 6). The annulment is also issued if ANAF finds, after the decision, that you had no obligation, for example because you prove that the social security legislation of another state applies to you (point 87). A contest is filed within 45 days of communication at the competent tax office (annex 5; art. 268 to 270).
Who is affected?
Romanian and foreign individuals with 2025 income on which CAS or CASS is declared in Romania, who are contributors under the Fiscal Code and did not declare CAS or CASS. For CAS, this includes foreign citizens with domicile or residence in Romania, and others under EU social security rules or a bilateral agreement (Fiscal Code, art. 136 letters a and b). For CASS, it includes foreign citizens with domicile in Romania or an extended right of temporary stay, and EU, EEA and Swiss citizens with a right to stay of more than 3 months who are not insured in another member state (art. 153 para. 1 letters a to c). Digital nomads present in Romania for no more than 183 days in any 12 consecutive months are excluded under both articles. For individuals without a tax domicile in Romania, the case is handled by the central tax office competent for them (procedure, point 2 letter b).
What to do next
Check your SPV account and your post at your Romanian tax domicile for a notice, and note the date of receipt: the 7-day and 20-day terms run from it (annex 2).
If you owe CAS or CASS for 2025, file the Single Return for 2025 within the 20 days, with CAS on a chosen income no lower than the 12 or 24 minimum gross salaries that apply to you (Fiscal Code, art. 148 para. 2), and CASS on the base set by the Fiscal Code as in force for 2025 income, which the order also applies (Order 1457/2026, art. 5).
If you are covered by another state's social security system, send the document issued by that state's institution within the same 20 days (points 9, 14, 38, 54).
If someone in Romania will file or attend the hearing for you, appoint them as your representative; the representative files the power of attorney with the tax office, in original or as a certified copy (Fiscal Procedure Code, art. 18 paras. 1 and 2). Our article on the power of attorney for representation before ANAF explains the document. A taxpayer without a tax domicile in Romania who must file returns appoints a representative with a tax domicile in Romania, unless resident in an EU or EEA state, resident in a state party to an international instrument signed by Romania on administrative cooperation in tax matters and the recovery of tax claims, or communicating with ANAF by electronic means under art. 79 (Fiscal Procedure Code, art. 18 paras. 4 and 5).
If a decision has already been communicated, file the Single Return within 60 days or contest within 45 days, and diarise both dates on the day of communication.
If you are a non-resident without a Romanian tax identification number and need one for another procedure, it can be requested through a Romanian notary.
Frequently asked questions
Which year does ANAF Order 1457/2026 cover?
The year 2025: the order applies to CAS and CASS owed by individuals under the Fiscal Code for 2025 (Order 1457/2026, art. 4).
How long do I have after the notice?
20 days from receipt to file the Single Return or documents showing you owe nothing, and 7 days to attend the hearing (Order 1457/2026, annex 2 and point 14).
Can an ex officio CAS or CASS decision be cancelled?
Yes. Filing the Single Return within 60 days of the decision's communication leads to its annulment from the filing date (Fiscal Procedure Code, art. 107 para. 5; Order 1457/2026, points 85 and 86).
Do dividends from a Romanian company count for CASS?
Yes, as investment income. The threshold counts the dividends paid, less the tax withheld, and the base is 6, 12 or 24 minimum gross salaries (Fiscal Code, art. 170 paras. 3 and 4 letter d; Order 1457/2026, point 57).
I am covered by social security in another EU state. Am I affected?
Not if that state's legislation applies to you. Persons covered by another state's social security legislation under EU rules or a bilateral agreement are removed from the list, and a decision is annulled if this is proven later (Order 1457/2026, points 9, 26, 38, 54, 65, 87).
What are the rates?
25% for CAS and 10% for CASS (Fiscal Code, art. 138 letter a and art. 156).
How long do I have to contest the decision?
45 days from its communication, under penalty of forfeiture (Fiscal Procedure Code, art. 270 para. 1).
Sources
ANAF President's Order no. 1457/20 October 2026 approving the Procedure on the ex officio assessment of CAS and CASS owed by individuals and the forms in annexes 2 to 6, Official Gazette of Romania, Part I, no. 919 of 2 November 2026, art. 1 to 5 and points 1 to 90 of the procedure, on monitoruloficial.ro
Fiscal Code (Law no. 227/2015), art. 122 para. 3, art. 136, art. 138, art. 139^1, art. 148, art. 151 para. 12, art. 153, art. 155, art. 156 and art. 170, consolidated form on static.anaf.ro
Fiscal Procedure Code (Law no. 207/2015), art. 9, art. 18, art. 47, art. 107, art. 156, art. 174, art. 176, art. 181, art. 268 to 270 and art. 336, consolidated form on static.anaf.ro
Last updated: 3 November 2026. This article is for information only and does not replace an analysis of your specific situation. Drafted with AI assistance; references were verified against the primary sources.
Questions about an ANAF notice on CAS or CASS? Primary contact: Bogdan Năstase · Managing Partner, International Lead
