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The Health Insurance Contribution Due by Natural Persons Earning Incomes from Independent Activities

Author

Listed:
  • Lucian CERNUȘCA

    ("Aurel Vlaicu" University of Arad)

Abstract

The article hereby has a series of theoretical and practical issues regarding the health insurance contribution due by natural persons earning incomes from independent activities. In certain situations, natural persons earning such incomes may be liable for the payment of the health insurance contribution. During 2022, taxpayers make their assessment in view of setting a possible payment obligation of this contribution, and the completion of the earned income, underlying the setting of the final obligation in terms of the health insurance contribution, shall be achieved the following year, by filling in Chapter I in the single tax statement. The annual base for the calculation of the health insurance contribution is the equivalent of 12 national minimum gross salaries in force at the deadline for submitting the single tax statement. The health insurance contribution is set by applying the 10% rate to the annual base for the calculation.

Suggested Citation

  • Lucian CERNUȘCA, 2022. "The Health Insurance Contribution Due by Natural Persons Earning Incomes from Independent Activities," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(2), pages 58-66, February.
    • Handle: RePEc:ahd:journl:v:3:y:2022:i:2:p:58-66
    DOI: 10.37945/cbr.2022.02.07
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    More about this item

    Keywords

    independent activities; health insurance contribution; 10% rate; single tax statement; pandemic allowances;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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