Rezumat: Law No. 296/2023 on certain fiscal-budgetary measures for ensuring Romania’s financial sustainability on the long term brings a series of modifications regarding the social health insurance contribution. Thus, starting with the incomes corresponding to November 2023, the exemption from the payment of the social health insurance contribution for the employees who carry out activities in the construction field, the agricultural sector and the food industry is eliminated. The new tax provisions also stipulate that, starting with the incomes corresponding to the month of January 2024, the meal tickets and the holiday vouchers granted by employers are included in the basis for calculation of the health contribution. In 2024, as regards the payment obligation of the social health insurance contribution, the incomes from independent activities provided at Art. 155 Par. (1) Letter b) in the Fiscal Code are separate and shall no longer be cumulated with other non-salary incomes provided at Art. 155 Par. (1) Letters c)-h). The social health insurance contribution becomes a deductible expense when calculating the taxation of income from independent activities, and from the sports activity contracts, respectively.