Rates updated for 2026
CASS calculator (2026)
Pick the category and enter the relevant income. The calculator estimates whether you owe CASS, the base, the amount and how it is paid.
Estimated result
Estimated result: 0,00 lei
CASS result
| Calculation base | 0,00 lei |
|---|---|
| Payment method | 0,00 lei |
| CASS owed (10%) | 0,00 lei |
Estimate based on the general 2026 rates. This is not tax advice. For complex cases (special exemptions, meal vouchers, other income, particular situations) check with your accountant.
How CASS is calculated in 2026
CASS is the health insurance contribution, at a rate of 10%. For employees it is withheld at source from gross. For pensioners it is owed only on the part of the pension above 3,000 lei. For freelancers, rent and investments it is declared individually via the single tax return.
Withholding at source vs. individual payment
When the income has a payer (employer, pension fund), CASS is withheld at source. For self-employment income and for those without insured status, the taxpayer declares and pays CASS themselves, through ANAF.
Worked example
Frequently asked questions about CASS
- Do pensioners pay CASS?
- Only on the part of the pension exceeding 3,000 lei per month; below that threshold the pension is not affected by CASS. The measure is temporary — check at the time of payment.
- How do I pay CASS as a freelancer?
- Through the single tax return filed with ANAF, not through withholding at source. The base and conditions depend on the income level.
- Is the result exact?
- It is a simplified estimate. The CASS rules after the 2025 reform have fine per-category conditions — always check with your accountant or the Fiscal Code in force.