CASS for Persons Without Income: ANAF Explains What Happens Following the Minimum Wage Increase

The National Agency for Fiscal Administration (ANAF) has issued an important clarification, at the request of Digi24.ro, for people without income who choose to take out health insurance: the increase in the national gross minimum wage from 1 July 2026 does not change the amount they must pay as a health insurance contribution (CASS) during the year.

This applies to people who do not earn income from employment, pensions, or other taxable sources, but who can become insured under the public system by paying the health contribution individually.

How the contribution is actually calculated

According to ANAF, the Tax Code sets out the calculation method clearly: the contribution is determined by applying a rate of 10% to a calculation base equivalent to six national gross minimum wages. The reference point is the minimum wage in force on 1 January of the year for which the insurance option is exercised, not any subsequent increases.

"Individuals owe the health insurance contribution for the year in which they exercise their option, calculated by applying a rate of 10% to a base equivalent to six national gross minimum wages, referenced to the minimum wage in force on 1 January of that year," ANAF representatives stated to Digi24.ro.

The institution concluded: "From the aforementioned legal provisions, it is clear that the determination of the health insurance contribution (CASS) owed by individuals who opt to pay it is referenced to the value of the national gross minimum wage established by Government decision, in force on 1 January of the year for which the option is exercised."

A concrete calculation example for 2026

• National gross minimum wage on 1 January 2026: 4,050 RON
• Calculation base: 6 × 4,050 RON = 24,300 RON
• CASS owed: 10% × 24,300 RON = 2,430 RON

As such, a person without income who opts in 2026 to pay CASS owes 2,430 RON for 12 months of insurance cover, regardless of the fact that the national gross minimum wage was increased to 4,325 RON from 1 July 2026.

What this means in practice for those affected

Even though the minimum wage increased from 1 July 2026, the calculation base for CASS remains unchanged throughout the fiscal year. The contribution is determined exclusively on the basis of the minimum wage in force on 1 January 2026, and subsequent increases do not affect the final amount. This rule provides taxpayers with predictability, as the tax obligation is not recalculated each time the Government revises the minimum wage.

Who can opt to pay CASS

Under Article 180 of the Tax Code, the following individuals may choose to pay this contribution:

• people who begin self-employed activities during the year and who, in the previous fiscal year, recorded a fiscal loss or an annual net income of zero;
• people who earn certain categories of income as provided for under the Tax Code;
• people who do not earn any income and are not exempt from paying CASS;
• people who receive income for which the contribution is not mandatorily owed.

For those without income, paying the contribution is the means by which they obtain insured status within the public health system.

The single declaration may be submitted at any point during the year

The option to pay CASS is exercised by submitting the Single Declaration on income tax and social contributions owed by individuals, a document that may be filed at any time during the year. The timing of submission does not affect the calculation method: regardless of whether the declaration is filed before or after the minimum wage increase in July, the amount owed for 2026 is calculated on the basis of the national gross minimum wage in force on 1 January 2026.