1. The ceiling of the health insurance contribution for the calculus of the incomes from salaries due to the month of January 2017 and its cancellation starting with the salary incomes due to the month of February 2017

The basis for the calculus of the individual contribution for health insurance for the incomes derived from salaries due to the month of January 2017 is capped at the gross average salary income (currently 13.405 lei) multiplied by 5. We mention that this provision is applied only for the incomes due to the month of January 2017, due to the fact that it was cancelled starting with February 1st 2017.

  1. The health social insurance contribution for other categories of incomes:

Starting with January 1st, 2017, the calculus basis of the contribution for health insurance is capped at the gross average salary income multiplied by 5 for the following categories of incomes:

  • Incomes derived from independent activities;
  • Incomes derived from intellectual property rights;
  • Incomes derived from farming activities, forestry and fish farming;
  • Incomes derived from the concession of the utilization of goods (renting).

Starting with February 1st, 2017, it is not owed the contribution for health social insurance for the incomes derived from investments (ex. dividends) or incomes from other sources derived by individuals that obtain other types of incomes already subject to the health contribution (example: incomes from salaries, pensions, incomes from independent activities, etc.).