The health insurance contribution rate was 10% for anyone whose combined income from dividends, rent, other independent activities and similar sources was at least 12 national minimum gross salaries, or 22,800 lei.
Warning: Taxpayers with income only from dividends could use the calculator for dividend tax and the CASS owed.
Did I have to pay CASS?
The chart above or this short guide provided the answer:
- If your combined income from rent, investments, interest and other independent activities was at least 22,800 lei, you had to pay CASS at 10%.
- If your combined income from those sources was below 22,800 lei, you did not have to pay CASS.
Did employment status matter?
No. In 2018, a taxpayer paid CASS even if they were also an employee.
You therefore owed CASS at 10%, regardless of whether you were employed, if your combined income was at least 12 national minimum gross salaries: 12 x 1,900 = 22,800 lei.
The total payable was 10% x 22,800 = 2,280 lei, paid in four quarterly instalments of 570 lei each. ANAF issued tax assessment decisions to everyone who had filed Return 600, the return concerning fulfilment of the conditions for compulsory insurance in the public pension system.