Romania CAS/CASS -- Self-Employed Skill v2.0

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

Section 1 -- Quick reference

Section 2 -- Required inputs and refusal catalogue

Required inputs

Before computing, you MUST obtain:

1. Entity type -- PFA, II, or liberal profession?
2. Estimated annual net income -- determines which tier applies
3. Income type -- independent activities, intellectual property, rental, agricultural?
4. Is the client also employed? -- CAS may not be required if already paying through employment
5. Year of activity -- first year or ongoing?

If net income estimate is unknown, STOP. The tier-based system requires knowing anticipated income.

Refusal catalogue

R-RO-SOC-1 -- Multiple income source aggregation. Trigger: client has PFA + IP + rental income and asks how they interact. Message: "Aggregation rules for multiple income categories require confirmation with consultant fiscal. Flag for reviewer."

Prohibitions

• NEVER compute CAS/CASS on actual income -- the contribution base is a FIXED tier multiple of minimum wage
• NEVER forget that below the 6x threshold, the client has NO health insurance coverage
• NEVER confuse annual thresholds with monthly amounts
• NEVER ignore that CAS and CASS are both deductible from income tax
• NEVER tell a client below the CAS threshold that they have pension coverage (unless voluntary opt-in)
• NEVER present a single rate (e.g., "25% of income") -- CAS is 25% of the FIXED BASE
• NEVER assume employment CAS exempts from self-employment CAS if self-employment income crosses the threshold

Section 3 -- CAS (pension) tier system

Legislation: Codul Fiscal, art. 148-150

CAS is based on ESTIMATED net income declared in the Declarația Unică. The base is fixed at tier level, NOT at actual income.

Section 4 -- CASS (health insurance) tier system

Legislation: Codul Fiscal, art. 170-174

Section 5 -- Computation steps

Step 5.1 -- Estimate annual net income

net_income = gross_revenue - deductible_expenses

Step 5.2 -- Determine CAS tier

IF net_income < 43,080:
    CAS = 0  (voluntary opt-in at RON 10,770)
ELIF net_income <= 86,160:
    CAS = 43,080 x 25% = 10,770
ELSE:
    CAS = 86,160 x 25% = 21,540

Step 5.3 -- Determine CASS tier

IF net_income < 21,540:
    CASS = 0  (no health coverage)
ELIF net_income < 43,080:
    CASS = 21,540 x 10% = 2,154
ELIF net_income <= 86,160:
    CASS = 43,080 x 10% = 4,308
ELSE:
    CASS = 86,160 x 10% = 8,616

Step 5.4 -- Total

total = CAS + CASS

Section 6 -- Filing, payment, and tax deductibility

Declarația Unică

Payment schedule

Late payment: interest (0.01%/day) and penalties (0.01%/day).

Tax deductibility

Section 7 -- Interaction with employment and special situations

Employed AND self-employed

Employment CAS does NOT exempt from self-employment CAS if SE income crosses threshold.

Norma de venit (income norm)

CAS/CASS thresholds apply to the norma de venit amount, not actual income.

First year of activity

Estimated income for remaining months only. Thresholds are NOT pro-rated -- they remain annual.

Section 8 -- Edge case registry

EC1 -- Below all thresholds

Situation: PFA net income RON 15,000/year. Resolution: CAS RON 0. CASS RON 0. Flag: no health coverage. Recommend voluntary CASS (RON 2,154).

EC2 -- Just above 12x threshold

Situation: PFA net income RON 44,000. Resolution: CAS RON 10,770. CASS RON 4,308. Total RON 15,078.

EC3 -- Voluntary CAS opt-in

Situation: Income below RON 43,080, client wants pension credits. Resolution: Voluntary CAS at RON 10,770. Provides pension credit for the year.

EC4 -- Multiple income sources

Situation: PFA + IP + rental income. Resolution: All categories aggregated to determine tier. Flag for reviewer to confirm rules.

EC5 -- Concurrent employment, high SE income

Situation: Employment RON 60,000, PFA RON 100,000. Resolution: SE CAS: RON 21,540 (>24x tier). SE CASS: RON 8,616. Employment handled separately.

Section 9 -- Reviewer escalation protocol

When a situation requires reviewer judgement:

REVIEWER FLAG
Tier: T2
Client: [name]
Situation: [description]
Issue: [what is ambiguous]
Options: [possible treatments]
Recommended: [most likely correct treatment and why]
Action Required: Qualified consultant fiscal must confirm before advising client.

When a situation is outside skill scope:

ESCALATION REQUIRED
Tier: T3
Client: [name]
Situation: [description]
Issue: [outside skill scope]
Action Required: Do not advise. Refer to qualified consultant fiscal. Document gap.

Section 10 -- Test suite

Test 1 -- Low income, below all thresholds

Input: PFA net income RON 18,000, no employment. Expected output: CAS RON 0. CASS RON 0. Flag: no health coverage.

Test 2 -- Mid-range, 12-24x tier

Input: PFA net income RON 60,000, no employment. Expected output: CAS RON 10,770. CASS RON 4,308. Total RON 15,078.

Test 3 -- High income, above 24x

Input: PFA net income RON 150,000. Expected output: CAS RON 21,540. CASS RON 8,616. Total RON 30,156.

Test 4 -- Between 6x and 12x

Input: PFA net income RON 30,000. Expected output: CAS RON 0. CASS RON 2,154. Total RON 2,154.

Test 5 -- Employed plus self-employed

Input: Employment RON 50,000, PFA RON 50,000. Expected output: SE CAS RON 10,770. SE CASS RON 4,308. Total additional RON 15,078.

Test 6 -- Voluntary CAS opt-in

Input: PFA net income RON 20,000, opts in. Expected output: Voluntary CAS RON 10,770. CASS RON 2,154. Total RON 12,924.

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

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