| Abstrakt: |
A recent report from Aurel Vlaicu University of Arad discusses the declarative and payment obligations for social health insurance contributions on income from independent activities earned by natural persons in 2024. The report explains that the obligation to pay health insurance will no longer combine income from independent activities with other categories of income. However, there are exceptions to this rule, and individuals may not be required to pay the increased health insurance contribution if they meet specific conditions. The report also mentions that starting in 2024, health insurance contributions become a deductible expense when calculating income tax on income from independent activities. [Extracted from the article] |
