Măsuri fiscal-bugetare cu impact asupra sistemului de asigurări sociale de sănătate introduse prin Legea nr. 141/2025

Măsuri fiscal-bugetare cu impact asupra sistemului de asigurări sociale de sănătate introduse prin Legea nr. 141/2025

Numărul 8, august 2025  »  Fiscalitate

Prof. univ. dr. Lucian Cernușca
Universitatea „Aurel Vlaicu” din Arad

Rezumat: Law No. 141/2025, published in the Official Gazette No. 699 of 25 July 2025, establishes a series of fiscal-budgetary measures aimed at strengthening Romania’s long-term financial sustainability. Among the amendments introduced, included in the first set of economic recovery measures, are also those brought to the Fiscal Code regarding social health insurance, issues that will be presented in this article. Thus, the legislator, through the aforementioned law, provides for the imposition of a 10% health contribution (CASS) on certain allowances and aids, exempt from the payment of this contribution until its occurrence, as part of the effort to ensure the budgetary resources necessary for the Single National Health Insurance Fund (FNUASS). Starting August 1, 2025, the beneficiaries of these allowances and aids will receive the amounts reduced by the 10% quota for social health insurance, passing from the category of health insured without own contribution to that of taxpayers insured through CASS payment, similar to employees.
Clasificare JEL: K34, I13, M49 | Pagini: 57-68

Statistică: vizualizări rezumat 68 | descărcări PDF 384 | vizualizări PDF 36
(Copyright foto: 123RF Stock Photo)

   



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