The National Social Insurance House (CNAS) reminds that April 25, 2024 is the deadline for declaring and paying mandatory state social insurance contributions to the state social insurance budget, notes Noi.md.
In accordance with annex no. 1 to Law no. 489/1999 regarding the public social insurance system, the categories of employers specified in points 1.1, 1.2, 1.3, 1.5 are obliged to declare using the Declaration regarding the withholding of income tax, compulsory health insurance premiums and insurance contributions mandatory state social insurance calculated (Form IPC21) and to pay the mandatory state social insurance contributions calculated for the month of March 2024 up to and including April 25, 2024.
The mentioned employers pay the state social insurance contributions to the state social insurance budget to the economic classification “121100 – Mandatory state social insurance contributions transferred by employers” to the IBAN code – MD98TRGAAB12110001000000.
Natural persons, specified in point 1.6 of the mentioned annex, who find themselves in one of the following situations:
– founders of individual enterprises, including founders of peasant households;
– natural persons carrying out independent activities;
– natural persons who carry out activities in the field of purchasing products from phytotechnics and/or horticulture and/or objects of the vegetable kingdom
have the obligation to pay the mandatory state social insurance contributions calculated for the month of March 2024 in the amount of 1/12 of the annual fixed fee established in art. 3 paragraph (1) from Law no. 419/2023 of the state social insurance budget for the year 2024, which constitutes the amount of 1460.17 lei, up to and including April 25, 2024.
Registered persons 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 the IBAN code – MD26TRGAAB12131001000000.
According to art. 28 of Law no. 489/1999 regarding the public social insurance system and art. 4 of Law no. 419/2023 of the state social insurance budget for the year 2024, non-payment of mandatory state social insurance contributions on time entails the calculation of late increases of 0.1% of the amount of the debt for each day of delay, including the day of transfer of the amount owed.
The calculation of late increases is performed by CNAS monthly, without issuing a special decision. For more details, the information provided by the National Social Insurance House can be accessed at this link.
