Abstract
Along with the occurrence of the Government Ordinance No. 16/2022, the Tax Code has undergone a series of important changes, among these the mandatory social contributions corresponding to the non-salary incomes earned by the natural persons taxpayers being also aimed. Thus, starting with the income corresponding to the year 2023, the payment of the health insurance contribution shall be mandatory starting with the six minimum wages threshold, as compared to the current threshold, which is set at 12 wages, and the annual calculation basis of the social security contribution shall be represented by the income chosen by the tax payer, that cannot be less than the level of 12 or 24 gross national minimum wages in force at the single tax statement submission deadline.
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