Updates on co-insured dependents

    Changes regarding the insured status under health social insurance without contribution payment for the spouse, wife/husband, or parents without income, who are dependent on an insured person.

On July 25, 2025, Law no. 141/2025 on certain fiscal-budgetary measures was published in the Official Gazette.

This legal act brought a major impact regarding the insured status without payment of the health social insurance contribution for the spouse, wife/husband, and parents who are dependent on an insured person, according to Art. 224 para. (1) letter c) of Law no. 95/2006.

Below we summarize what the changes consist of:

• This provision HAS BEEN REPEALED; as a result, “the spouse, wife/husband and parents without their own income, who are dependent on an insured person,” the so-called “co-insured persons,” are no longer included among the persons who benefit from insurance without paying the contribution.

• From when are these persons no longer effectively insured? According to Art. XI of Law no. 141/2025, “for persons who, until the date of entry into force of this law, had the status of insured under Art. 224 para. (1) letter c) of Law no. 95/2006, republished, with subsequent amendments and completions, this status ceases as of September 1, 2025, unless they obtain insured status under Art. 224 para. (1^2) of Law no. 95/2006, republished, with subsequent amendments and completions

• How can these persons remain insured? According to Art. 224 para. (1^2) of Law no. 95/2006, these persons benefit from insurance under the conditions provided in Art. 182^1 of Law no. 227/2015 – the Fiscal Code, under the following conditions:

• A person who earns income subject to the health contribution (not only from salaries, but also from other income sources)  may opt to pay the health social insurance contribution for the “co-insured” persons,
• The option may be exercised at any time during the year, through the Single Declaration 212
• The contribution owed by the person exercising this option is determined by applying the 10% rate to the value of 6 gross minimum basic salaries in force at the beginning of the year in question, i.e., 6 x 4050 x 10% = 2,430 lei
• The contribution is paid as follows:

1. 25% of the above amount, on the date the declaration is filed
2. 75% of the above amount, by the 25th of May of the following year

• How long do these persons remain insured after being declared by the person who supports them? According to Art. 267 para. 2^3 of Law no. 95/2006, “the insured status ceases upon the expiration of 12 months from the filing date [..], unless a new declaration is filed for the following period by which the health social insurance contribution is established according to the same law”

• Who completes and files the Single Declaration 212? The person who earns income and who opts to declare the “co-insured persons” and to pay the corresponding health social insurance contribution for these persons.

• How is the Single Declaration 212 completed and filed?

 In electronic format (electronic form), in which case the declaration can be filed ONLINE, as follows:

• via the “Virtual Private Space” (SPV) service, without the need for a qualified electronic signature
• on the e-guvernare.ro website, if the person opting to declare “co-insured persons” and to pay the corresponding health social insurance contribution is enrolled in SPV with a qualified electronic signature

In paper format, directly at the registry of the tax authority of domicile or by post, with proof of receipt 

ANAF recommends filing the Single Declaration 212 online because:

• The electronic form provides clarifications/explanations for completing certain fields;
• Depending on incomes/options, the electronic form automatically calculates flat-rate expense shares, the tax base, tax, health contribution due, non-taxable limits for agricultural income, etc.;
• The electronic form blocks fields that do not need to be completed, depending on the options;
• After online filing, quick feedback is received regarding any errors or warnings, which can be remedied promptly;
• Additionally, if the declaration is filed through the “Virtual Private Space” (SPV), there is the possibility to pay the contribution instantly by debit card

• What supporting documents must the “co-insured persons” present to prove insured status in order to benefit from health insurance? According to Art. 11 para. (1) letter e) of the methodological norms for establishing supporting documents regarding the acquisition of insured status (CNASS Order 1549/2018):

• Valid identity document at the date of the request,
• Single Declaration 212,
• Proof of filing (Receipt)