The procedure applies to individuals who have benefited from the monthly compensation of
75% of the average gross salary, respectively to persons who have not declared the social
insurance contribution due for the compensations received.
Taxpayers who have submitted the single declaration regarding the income tax and the
contributions due by natural persons and have declared the social insurance contribution due
for the indemnity, respectively the natural persons who do not owe social insurance
contributions in Romania in the taxation year, are not registered in the Taxpayers List.
For the natural persons registered in the List of taxpayers who have not fulfilled their
declarative obligations regarding the social insurance contribution, the specialized department
goes through the stages of notification and hearing, respectively of issuing and
communicating the taxation decision.
In order to establish the total payment obligation representing the social health insurance
contribution, the monthly obligations established by the fiscal body are summed up.
If, within 60 days from the date of communication of the Decision on the ex officio
establishment of the social insurance contribution and the social health insurance contribution
for benefits, the taxpayer fulfills his declaratory obligations, the decision shall be annulled.
