Pensioners with pension incomes exceeding 4,000 lei will pay health contributions for the part exceeding the amount of 4,000 lei (rd 800 euro), for each pension right, according to a draft law published by the Ministry of Finance.
"For the implementation of the fiscal measures included in the government program, approved by the Decision of the Romanian Parliament no. 42/2021 for granting the Government a vote of confidence, as well as the objectives of the National Recovery and Resilience Plan regarding the need to reduce distortions and fiscal incentives, proposes the elimination of the facility of exemption from the payment of the social health insurance contribution for the natural persons who have the quality of pensioners, for the pension incomes for the part exceeding the monthly amount of 4,000 lei, for each pension right. The monthly basis for the calculation of the health insurance, for the incomes from pensions that exceed 4,000 lei per month, it represents the part that exceeds the monthly amount of 4,000 lei, for each pension right," reads the substantiation note that accompanies the draft normative act.
In order to determine the pension income tax, the monthly taxable income from pensions is established by deducting from the pension income the monthly non-taxable amount of 2,000 lei and, as the case may be, the health insurance contribution due, the cited source states.