Dacă ai venituri din activități independente-PFA, unele lucruri sunt diferite în 2025, atât în privința declarării, cât și plății. Unele lucruri au fost adoptate încă de anul trecut, iar altele pe parcursului anului 2024. Tot…
The article discusses important tax updates for Romanian individuals with PFA status (freelancers, self-employed) in 2025.
Key takeaways:
* Salaries & Plafoons: The minimum salary used for calculating social security contributions (CAS and CASS) is 3,300 lei for 2024. Contribution ceilings are updated, with CASS contributions capped at 6-60 minimum salaries (19,800 - 198,000 lei) and CAS ceilings remaining similar to 2024 at 12 and 24 minimum salaries.
* Simplified Declaration: The "Estimare" section (estimations) is removed from the 2025 Single Declaration.
* New CASS Payment Logic: The way CASS contributions are calculated is slightly changed, depending on whether you have only independent activities or also other income sources.
Important notes:
* The article emphasizes that the information is based on the Official Journal and the Fiscal Code, but it encourages readers to stay updated in case of last-minute changes.
* The deadline for submitting the Single Declaration is May 25th, 2025.
The article aims to inform PFA holders about these changes to ensure they comply with tax regulations for 2025.
The article discusses important tax updates for Romanian individuals with PFA status (freelancers, self-employed) in 2025. Key takeaways: * Salaries & Plafoons: The minimum salary used for calculating social security contributions (CAS and CASS) is 3,300 lei for 2024. Contribution ceilings are updated, with CASS contributions capped at 6-60 minimum salaries (19,800 - 198,000 lei) and CAS ceilings remaining similar to 2024 at 12 and 24 minimum salaries. * Simplified Declaration: The "Estimare" section (estimations) is removed from the 2025 Single Declaration. * New CASS Payment Logic: The way CASS contributions are calculated is slightly changed, depending on whether you have only independent activities or also other income sources. Important notes: * The article emphasizes that the information is based on the Official Journal and the Fiscal Code, but it encourages readers to stay updated in case of last-minute changes. * The deadline for submitting the Single Declaration is May 25th, 2025. The article aims to inform PFA holders about these changes to ensure they comply with tax regulations for 2025.
