{"id":1347,"date":"2025-07-30T14:25:18","date_gmt":"2025-07-30T12:25:18","guid":{"rendered":"https:\/\/www.fgo.ro\/blog\/?p=1347"},"modified":"2025-07-30T15:35:43","modified_gmt":"2025-07-30T13:35:43","slug":"bi-14-2025-coasiguratii-de-la-01-august-2025","status":"publish","type":"post","link":"https:\/\/www.fgo.ro\/blog\/bi-14-2025-coasiguratii-de-la-01-august-2025\/","title":{"rendered":"BI 14\/2025: Coasigura\u021bii de la 01 august 2025"},"content":{"rendered":"<div class=\"wp-block-post-date\"><time datetime=\"2025-07-30T14:25:18+02:00\">30\/07\/2025<\/time><\/div>\n\n<div class=\"wp-block-post-author\"><div class=\"wp-block-post-author__avatar\"><img alt='' src='https:\/\/secure.gravatar.com\/avatar\/e82f2c3a815d502be7669919e815af0cc255f7281fbe5c149293517033fee54c?s=48&#038;d=mm&#038;r=g' srcset='https:\/\/secure.gravatar.com\/avatar\/e82f2c3a815d502be7669919e815af0cc255f7281fbe5c149293517033fee54c?s=96&#038;d=mm&#038;r=g 2x' class='avatar avatar-48 photo' height='48' width='48' \/><\/div><div class=\"wp-block-post-author__content\"><p class=\"wp-block-post-author__byline\">Expert Fiscal \u0219i Expert Legisla\u0163ia Muncii, acreditat UNELM<\/p><p class=\"wp-block-post-author__name\">Ana Florina Carp<\/p><\/div><\/div>\n\n\n<h2 class=\"wp-block-heading\"><strong>Modific\u0103ri importante privind statutul coasigura\u021bilor aplicabile \u00eencep\u00e2nd cu 01 august 2025<\/strong><\/h2>\n\n\n\n<p>La data de 25 iulie 2025 a fost publicat\u0103 \u00een Monitorul Oficial nr.\u202f699, Partea I, <strong>Legea nr.\u202f141\/2025<\/strong> privind unele m\u0103suri fiscal-bugetare, care aduce o serie de modific\u0103ri legislative cu impact semnificativ asupra persoanelor fizice.<br>Printre modific\u0103rile cu aplicabilitate imediat\u0103, <strong>\u00eencep\u00e2nd cu 01 august 2025<\/strong>, se num\u0103r\u0103 \u0219i eliminarea calit\u0103\u021bii de coasigurat pentru so\u021b, so\u021bie \u0219i p\u0103rin\u021bi f\u0103r\u0103 venituri proprii.<\/p>\n\n\n\n<p><strong>\ud83e\uddfe Ce \u00eenseamn\u0103 coasigurat?<\/strong><\/p>\n\n\n\n<p>Coasigura\u021bii sunt persoanele fizice (so\u021b, so\u021bie, p\u0103rin\u021bi) f\u0103r\u0103 venituri proprii, aflate \u00een \u00eentre\u021binerea unei persoane asigurate, care beneficiaz\u0103 de asigurare \u00een sistemul public de s\u0103n\u0103tate f\u0103r\u0103 plata contribu\u021biei de asigur\u0103ri sociale de s\u0103n\u0103tate (CASS).<\/p>\n\n\n\n<p>\u26a0\ufe0f<strong>Aten\u021bie! <\/strong>\u00ce<strong>ncep\u00e2nd cu 01 august 2025, coasigurarea <\/strong>automat\u0103, <strong>f\u0103r\u0103 plata contribu\u021biei<\/strong>, pentru so\u021b, so\u021bie \u0219i p\u0103rin\u021bi f\u0103r\u0103 venituri proprii, <strong>este eliminat\u0103<\/strong>.<\/p>\n\n\n\n<p class=\"has-text-align-center has-primary-color has-text-color has-link-color wp-elements-c745edf37341a26e154899a387c82556\">\ud83d\uddd3\ufe0f <strong>Situa\u021bia p\u00e2n\u0103 la 31 iulie 2025<\/strong><\/p>\n\n\n\n<p>P\u00e2n\u0103 la aceast\u0103 dat\u0103, coasigurarea este reglementat\u0103 astfel:<br>\u2022 <strong>Art. 154 alin. (1) lit. c <\/strong>din Codul fiscal: exceptare de la plata CASS pentru so\u021bul, so\u021bia \u0219i p\u0103rin\u021bii f\u0103r\u0103 venituri proprii, afla\u021bi \u00een \u00eentre\u021binerea unei persoane asigurate;<br>\u2022 <strong>Art. 224 alin. (1) lit. c <\/strong>din Legea nr. 95\/2006: acord\u0103 dreptul la asigurare \u00een sistemul public, f\u0103r\u0103 contribu\u021bie, pentru so\u021bul, so\u021bia \u0219i p\u0103rin\u021bii f\u0103r\u0103 venituri proprii, afla\u021bi \u00een \u00eentre\u021binerea unei persoane asigurate.<\/p>\n\n\n\n<p>\ud83d\udccc \u00cen practic\u0103, un salariat putea solicita coasigurarea gratuit\u0103 a acestor membri de familie, ace\u0219tia beneficiind de acces la servicii medicale f\u0103r\u0103 plata CASS.<\/p>\n\n\n\n<p class=\"has-text-align-center has-primary-color has-text-color has-link-color wp-elements-205315c9417ffb0f44ee60a62247dfe1\">\ud83d\uded1 <strong>Situa\u021bia \u00eencep\u00e2nd cu 01 august 2025<\/strong><\/p>\n\n\n\n<p><strong>Legea nr.\u202f141\/2025 abrog\u0103 ambele prevederi, de mai sus,<\/strong> elimin\u00e2nd astfel posibilitatea acord\u0103rii acestei facilit\u0103\u021bi.<\/p>\n\n\n\n<p>\ud83d\udd04<strong> Ce \u00eenseamn\u0103 acest lucru \u00een practic\u0103?<\/strong><br>\u2022 <strong>So\u021bul, so\u021bia \u0219i p\u0103rin\u021bii,<\/strong> f\u0103r\u0103 venituri proprii, afla\u021bi \u00een \u00eentre\u021binerea unei persoane asigurate <strong>nu mai pot beneficia de calitatea de coasigurat<\/strong>.<br>\u2022 Ei pot fi \u00een continuare considera\u021bi persoane aflate \u00een \u00eentre\u021binere, conform art. 77 alin. (5) din Codul fiscal, dac\u0103 \u00eendeplinesc condi\u021biile legale pentru aceast\u0103 calitate, \u00eens\u0103 f\u0103r\u0103 a mai beneficia de asigurare medical\u0103 gratuit\u0103 prin acest mecanism.<\/p>\n\n\n\n<p>\ud83d\udcc5<strong> Ce se \u00eent\u00e2mpl\u0103 cu persoanele deja coasigurate?<\/strong><br>Potrivit Legii 141\/2025, pentru <strong>persoanele care de\u021bin calitatea de coasigurat la data intr\u0103rii \u00een vigoare a legii (28 iulie 2025)<\/strong>, aceast\u0103 calitate <strong>\u00eenceteaz\u0103 la 01 septembrie 2025<\/strong>, cu excep\u021bia cazului \u00een care devin asigura\u021bi \u00een condi\u021biile noilor prevederi.<\/p>\n\n\n\n<p class=\"has-text-align-center has-primary-color has-text-color has-link-color wp-elements-e8cd5fb2866de7ef77f852b6db7c8518\"><strong>\ud83d\udca1 Noua op\u021biune pentru asigurare de la 01 august 2025:<\/strong><\/p>\n\n\n\n<p>Legea introduce o alternativ\u0103 prin art. 224 alin. (1<sup>2<\/sup>) din Legea 95\/2006, corelat cu noul art. 182\u00b9 din Codul fiscal:<br><strong>O persoan\u0103 asigurat\u0103<\/strong> (de exemplu: un salariat, o persoan\u0103 care \u00eencaseaz\u0103 remunera\u021bie \u00een baza unui contract de administrare sau o persoan\u0103 care desf\u0103\u0219oar\u0103 activit\u0103\u021bi independente) <strong>poate opta s\u0103 pl\u0103teasc\u0103 CASS pentru so\u021bul\/so\u021bia\/p\u0103rin\u021bii f\u0103r\u0103 venituri proprii, afla\u021bi \u00een \u00eentre\u021binerea sa.<\/strong><\/p>\n\n\n\n<p>\ud83d\udd0d <strong>Ce \u00eenseamn\u0103 asta?<\/strong><br>\u2022 <strong>CASS este datorat\u0103 de persoana asigurat\u0103<\/strong> (ex.: salariat, persoan\u0103 cu contract de administrare sau PFA);<br>\u2022 <strong>CASS se pl\u0103te\u0219te<\/strong> de c\u0103tre persoana asigurat\u0103, <strong>pentru fiecare membru<\/strong> al familiei pentru care \u00ee\u0219i exercit\u0103 op\u021biunea;<br>\u2022 <strong>Baza de calcul a CASS<\/strong>-ului este valoarea a <strong>6 salarii minime<\/strong> brute pe economie, \u00een vigoare la data de <strong>01 ianuarie<\/strong> a anului \u00een care se face op\u021biunea;<br>\u2022 <strong>Cota<\/strong> de contribu\u021bie de asigur\u0103ri sociale de s\u0103n\u0103tate (<strong>CASS<\/strong>) este de <strong>10%<\/strong>, potrivit art. 156 din Codul fiscal.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>\u2705<strong>Cine poate beneficia de aceast\u0103 op\u021biune?<\/strong><br>Persoanele pentru care se poate pl\u0103ti CASS:<br>\u2022<strong> So\u021bul,<\/strong> f\u0103r\u0103 venituri proprii, aflat \u00een \u00eentre\u021binerea unei persoane asigurate;<br>\u2022 <strong>So\u021bia<\/strong>, \u00een aceea\u0219i situa\u021bie;<br>\u2022 <strong>P\u0103rin\u021bii,<\/strong> f\u0103r\u0103 venituri proprii, afla\u021bi \u00een \u00eentre\u021binerea unei persoane asigurate.<\/p>\n\n\n\n<p><strong>\ud83d\udcddCum se exercit\u0103 op\u021biunea?<\/strong><br>\u2022 Se poate exercita <strong>oric\u00e2nd \u00een cursul anului,<\/strong> <strong>prin depunerea Declara\u021biei unice <\/strong>privind impozitul pe venit \u0219i contribu\u021biile sociale datorate de persoanele fizice;<br>\u2022 \u00cen declara\u021bie <strong>se eviden\u021biaz\u0103 CASS-ul datorat<\/strong>.<\/p>\n\n\n\n<p><strong>\ud83d\udcb3Cum se face plata?<\/strong><br>Plata CASS se face <strong>\u00een dou\u0103 tran\u0219e:<\/strong><br>\u2022<strong> 25%<\/strong> din contribu\u021bie \u2013 <strong>la data depunerii Declara\u021biei unice<\/strong>;<br>\u2022 <strong>75%<\/strong> din contribu\u021bie \u2013 <strong>p\u00e2n\u0103 la 25 mai inclusiv a anului urm\u0103tor<\/strong> celui \u00een care s-a exercitat op\u021biunea.<\/p>\n\n\n\n<p class=\"has-primary-background-color has-background\"><strong>Exemplul 1<\/strong><\/p>\n\n\n\n<p>Dac\u0103 un salariat \u00ee\u0219i <strong>exercit\u0103<\/strong> \u00een luna <strong>august 2025<\/strong> <strong>op\u021biunea<\/strong> de plat\u0103 a CASS pentru <strong>so\u021bul\/so\u021bia<\/strong> f\u0103r\u0103 venituri, aflat(\u0103) \u00een \u00eentre\u021binerea sa:<br>\u2022 <strong>Salariul minim<\/strong> brut pe \u021bar\u0103 valabil la 01 ianuarie 2025 este <strong>4050 lei<\/strong>;<br>\u2022 <strong>Baza de calcul<\/strong> CASS: 4050 lei x 6 = <strong>24300 lei<\/strong>;<br>\u2022<strong> CASS = <\/strong>10% din 24300 lei = <strong>2430 lei;<\/strong><\/p>\n\n\n\n<p>Dac\u0103 acest salariat \u00ee\u0219i <strong>exercit\u0103<\/strong> <strong>op\u021biunea<\/strong> \u0219i pentru <strong>mama<\/strong> sa, persoan\u0103 f\u0103r\u0103 venituri, aflat\u0103 \u00een \u00eentre\u021binerea sa, va datora CASS pentru fiecare persoan\u0103 \u00een parte, adic\u0103:<br><strong>CASS total datorat<\/strong> 2430 lei x 2 = <strong>4860 lei<\/strong>.<\/p>\n\n\n\n<p>\u26a0\ufe0f <strong>Re\u021bine:<\/strong> <strong>salariatul datoreaz\u0103 CASS pentru fiecare persoan\u0103 pentru care \u00ee\u0219i exercit\u0103 op\u021biunea.<\/strong><\/p>\n\n\n\n<p class=\"has-primary-background-color has-background\"><strong>Exemplul 2<\/strong><\/p>\n\n\n\n<p>Salariatul <strong>depune Declara\u021bia unic\u0103 \u00een august 2025<\/strong>, pentru a pl\u0103ti CASS pentru <strong>so\u021bul\/so\u021bia<\/strong> f\u0103r\u0103 venituri, aflat(\u0103) \u00een \u00eentre\u021binere \u2192<br>\u2022 <strong>Salariul minim<\/strong> brut pe \u021bar\u0103 valabil la 1 ianuarie 2025 este <strong>4050 lei<\/strong>;<br>\u2022 B<strong>aza de calcul<\/strong> CASS: 4050 lei x 6 = <strong>24300<\/strong> <strong>lei;<\/strong><br>\u2022 <strong>CASS<\/strong> = 10% din 24300 lei = <strong>2430 lei<\/strong><br>\u2022 <strong>Achit\u0103<\/strong> \u00een august 2025, l<strong>a data depunerii Declara\u021biei<\/strong> &#8211; 25% din 2430lei = <strong>608 lei<\/strong>;<br>\u2022 <strong>Restul de 75%<\/strong> din 2430 lei = 1822 lei \u00eel va achita <strong>p\u00e2n\u0103 la 25 mai 2026 inclusiv<\/strong>.<\/p>\n\n\n\n<p><strong>\ud83d\udce5Cum depui efectiv Declara\u021bia unic\u0103?<\/strong><br><strong>1<\/strong>.Descarc\u0103 Declara\u021bia 212 de pe site-ul oficial al ANAF <a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/Declaratii_R\/declaratie_unica.html\" target=\"_blank\" rel=\"noreferrer noopener\">(www.anaf.ro)<\/a>, \u00een format PDF inteligent;<br><strong>2<\/strong>.Completeaz\u0103 datele personale \u0219i bifeaz\u0103 sec\u021biunea privind contribu\u021biile de asigur\u0103ri sociale de s\u0103n\u0103tate (CASS);<br><strong>3<\/strong>.Selecteaz\u0103 op\u021biunea pentru plata CASS pentru o persoan\u0103 f\u0103r\u0103 venituri proprii, aflat\u0103 \u00een \u00eentre\u021binere;<br><strong>4<\/strong>.Introdu suma calculat\u0103 corespunz\u0103tor (exemplu: 2430 lei pentru anul 2025);<br><strong>5<\/strong>.Po\u021bi depune declara\u021bia:<br>         \u2022Online, prin Spa\u021biul Privat Virtual (SPV);<br>         \u2022Fizic, la ghi\u0219eul ANAF de care apar\u021bii cu domiciliul fiscal.<\/p>\n\n\n\n<p>\u274c<strong>Pentru cine NU se poate exercita op\u021biunea?<\/strong><br>Persoana asigurat\u0103 <strong>NU<\/strong> poate opta pentru plata CASS-ului \u00een cazul altor rude, cum ar fi:<br>\u2022 Copiii;<br>\u2022 Fra\u021bii \/ Surorile;<br>\u2022 Bunicii;<br>\u2022 Unchii \/ M\u0103tu\u0219ile.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>\ud83e\uddfe Exemple de persoane care au calitatea de persoane asigurate <\/strong>(\u0219i pot opta pentru plata CASS pentru so\u021bul\/so\u021bia \u0219i p\u0103rin\u021bii f\u0103r\u0103 venituri, afla\u021bi \u00een \u00eentre\u021binerea sa )<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Salaria\u021bii, \u00een baza contractului individual de munc\u0103;<\/li>\n\n\n\n<li>Persoanele fizice care ob\u021bin venituri \u00een baza contractului de management;<\/li>\n\n\n\n<li>Pre\u0219edintele asocia\u021biei de proprietari (pentru remunera\u021bia ob\u021binut\u0103 \u00een baza contractului de mandat);<\/li>\n\n\n\n<li>Persoanele fizice cu venituri din drepturi de autor (pentru care se datoreaz\u0103 CASS);<\/li>\n\n\n\n<li>Persoanele fizice cu activit\u0103\u021bi independente (PFA, II etc.);<\/li>\n\n\n\n<li>Persoanele care opteaz\u0103 voluntar pentru plata CASS, conform Codului fiscal.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p>\ud83d\udcdd<strong> Concluzie<\/strong><br><strong>\u00cencep\u00e2nd cu 01 august 2025<\/strong>:<br>\u2022 <strong>Calitatea de coasigurat<\/strong>, f\u0103r\u0103 plata contribu\u021biei, <strong>este eliminat\u0103<\/strong>;<br>\u2022 R\u0103m\u00e2ne posibilitatea de <strong>asigurare prin op\u021biune<\/strong>, cu plata CASS de c\u0103tre persoana asigurat\u0103;<br>\u2022 <strong>Pentru fiecare persoan\u0103<\/strong> se achit\u0103 <strong>CASS<\/strong> calculat la <strong>6 salarii minime brute<\/strong>, prin <strong>Declara\u021bia unic\u0103<\/strong>.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p class=\"has-cyan-bluish-gray-color has-text-color has-link-color wp-elements-54e5ee12971b0024d79695dbb545aa17\">Not\u0103: autorul nu este r\u0103spunz\u0103tor pentru nicio pierdere cauzat\u0103 vreunei persoane juridice sau fizice, care ac\u0163ioneaz\u0103 sau se ab\u0163ine de la ac\u0163iuni ca urmare a citirii informa\u0163iilor din acest buletin informativ.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00cencep\u00e2nd cu 1 august 2025, calitatea de coasigurat f\u0103r\u0103 plat\u0103 CASS este eliminat\u0103. Afl\u0103 ce se \u00eent\u00e2mpl\u0103 cu so\u021bul, so\u021bia \u0219i p\u0103rin\u021bii f\u0103r\u0103 venituri proprii \u0219i cum po\u021bi opta pentru asigurarea lor medical\u0103 prin Declara\u021bia unic\u0103.<\/p>\n","protected":false},"author":3,"featured_media":371,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[85],"tags":[370,234,223,367,371,366,369,368],"class_list":["post-1347","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislativ","tag-asigurare-sanatate-2025","tag-cass","tag-coasigurati","tag-contributii-sanatate","tag-eliminare-coasigurati","tag-legea-141-2025","tag-modificari-fiscale-august-2025","tag-sistem-public-de-sanatate"],"jetpack_featured_media_url":"https:\/\/www.fgo.ro\/blog\/wp-content\/uploads\/2024\/03\/legislatie-buletin-informativ.png","_links":{"self":[{"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/posts\/1347","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/comments?post=1347"}],"version-history":[{"count":4,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/posts\/1347\/revisions"}],"predecessor-version":[{"id":1351,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/posts\/1347\/revisions\/1351"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/media\/371"}],"wp:attachment":[{"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/media?parent=1347"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/categories?post=1347"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/tags?post=1347"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}