The fixed fee is paid by some categories of payers whose activities are listed in Annex No. 1 to the Law on State Social Insurance System. The State Social Insurance Budget for 2026, which entered into force on January 1 of this year, fixed annual fee in the amount of 22,878 lei is set for payers specified in items 1.6, 1.7 and 1.8 of the above-mentioned annex.
These are the following categories:
– natural persons, except for pensioners, disabled persons, as well as persons specified in items 1.1-1.5 of the above-mentioned annex. Including founders of sole proprietorships, including founders of peasant farms; individuals engaged in independent retail trade activities, except for trade in goods subject to excise duty; individuals operating in the procurement of phytotechnical and/or horticultural products and/or items of plant origin;
– holders of entrepreneur’s patent, except for pensioners, disabled persons, as well as persons belonging to the categories of taxpayers stipulated in paragraphs 1.1-1.61 of the Annex;
– employers in the field of passenger transportation in cab mode – for drivers hired under an employment contract.
Another fixed contribution to the social fund in the amount of 30,966 lei is calculated for the payers indicated in item 1.61 of the annex, namely: self-employed persons carrying out activities in the field of justice, except for pensioners, disabled persons, as well as persons belonging to the categories of payers provided for in items 1.1-1.6 of the annex.
The contribution in fixed annual amount for the categories of persons not indicated in the Annex No. 1, who can be insured on the basis of an individual contract concluded with the National Social Insurance Fund, is 22,878 lei per year. For individuals – owners or tenants of agricultural land, who cultivate it individually, the contribution is determined at the level of 5827 lei per year, but not less than 1/12 of the respective amounts monthly. This is the period that is included in the length of service for the establishment of retirement pension.
