How CASS works in Romania (2026): thresholds and caps for freelancers

What CASS is

CASS is Romania's health insurance contribution, charged at 10%. Depending on your situation it applies to salary, to self-employed income, or to dividends — but the base and the caps differ.

CASS for employees

Employees pay 10% CASS on gross salary with no cap. It is deducted alongside pension (CAS 25%) before income tax.

CASS for a PFA

A PFA owes CASS on self-employed income, but the base is tied to thresholds around the minimum wage rather than simply the full income, and it is capped at 24 minimum wages. This is why two freelancers with very different incomes can pay similar health contributions.

CASS on dividends

Dividend income is also subject to 10% CASS once it passes the annual threshold, again capped at 24 minimum wages. It is charged in addition to the 10% dividend tax.

The 24 minimum-wage cap

The cap is the single most important number for higher earners: above it, extra income does not attract more CASS. It is recalculated as the minimum wage changes, so revisit it every year.

Practical tips

• •Do not assume CASS scales linearly with income — check the thresholds.
• •If you have both salary and dividend income, the bases can interact.
• •Model your year before deciding on a distribution.