Newsletter 5/2017 -Exemption CASS - Form 603

Purpose

This statement represents a tool through which are exempt from payment of the health insurance contribution (CASS) the individuals who meet the following conditions:

• Own a medical and maternity insurance in another state of the European Union, European Economic Area and Switzerland or in the states with which Romania has signed bilateral agreements on social security;
• Derive income from Romania for which CASS is due.

Categories of individuals

The following categories of individuals, who have a social insurance in another country, may submit form 603 in order to be exempted from paying the CASS in Romania:

• Romanian citizens with domicile in the country;
• Foreign citizens which have the temporary residency or domicile in Romania;
• Citizens members of the EU, EEA and Switzerland, which have obtained the right to stay in Romania for more than 3 months;
• Citizens members of the EU, EEA and Switzerland which qualify as frontier workers and perform remunerated or independent activities in Romania;
• Retired people from public pension system that no longer reside in Romania and who are established in other EU countries, EEA or Switzerland.

Submission

The form 603 is submitted to the tax authority to which the individual has the obligation to declare the revenues obtained in respect of which CASS is due.

The form must be submitted along with the justifying documents that certify a person's right to request exemption from CASS, respectively Portable document A1 for EU Member States or Certificate regarding the applicable law, for the other states.

Revenues subject to withholding tax

For the revenues for which CASS is withheld (for example, salary revenues or assimilated) in order to be exempted from paying the health insurance contribution, the individuals have the obligation to make available to the income payer the justifying documents (portable document A1, certificate), along with a sworn statement regarding the inclusion in one of the exempted categories, similar to form 603.