For dividends distributed and paid to the shareholder in 2025, the Health Insurance Social Contribution (CASS) at a rate of 10% will be payable (by filing the Single Tax Return), as follows:
• RON 2,430/year – (CASS contribution) ⇒ if the dividends received by the shareholder are between 6 and 12 gross minimum wages (i.e. between RON 24,300 and RON 48,600);
• RON 4,860/year – (CASS contribution) ⇒ if the dividends received by the shareholder are between 12 and 24 gross minimum wages (i.e. between RON 48,600 and RON 97,200);
• RON 9,720/year – (CASS contribution) ⇒ if the dividends received by the shareholder exceed 24 gross minimum wages (i.e. over RON 97,200). This amount represents the maximum health contribution, regardless of the total dividends received.
* Provided that the national gross minimum wage as of January 2025 is RON 4,050.
Those who fall under these conditions must file the Single Tax Return, through which they become liable to pay the health insurance contribution (CASS), in accordance with the Fiscal Code (see the calculations above).
Attention!
Even if you have an employment contract with your own company or elsewhere, if you receive dividends whose value exceeds the thresholds mentioned above, you are still required to file the Single Tax Return and pay the health insurance contribution again.
The declaration must be filed in 2026 (between 1 January 2026 and 25 May 2026).
If previously the declaration was filed during the same year (within 30 days from receiving the income), it is now filed only in the following year, meaning in 2026 for income earned in 2025.
Payment of the CASS related to 2025 may be made until 25 May 2026.
