The model and content of form 112 were approved – “Statement regarding obligations to pay
social contributions, income tax and nominal record of insured persons”, respectively Annex
1.1 “Employer Appendix” and no. 1.2 “Insured Appendix”.
Statement is submitted: (i) monthly until 25th of month following the month for which
income is paid, by natural and legal persons who have quality of employers or are similar to
them; (ii) quarterly, until 25th of the month following the quarter, by payers of income from
salaries and assimilated to salaries, respectively (iii) until 25th of the month following the
month for which income from intellectual property rights is paid.
Quarterly submission of Statement consists in completing and submitting a declaration for
each month of the quarter, according to art. 147 para. (5) of Fiscal Code.
Statement is submitted by electronic means of remote transmission, according to law. In
order to submit the statement, payer must hold a digital certificate, issued under conditions of
Law no. 455/2001 regarding electronic signature.
