← Tax Optimization · Individuals
CASS with no income — how to avoid paying the fixed 2,430 lei amount
Many people without a stable job pay minimum CASS without knowing that, if they have any other small income source with contributions already withheld, they're exempt from the separate payment.
What the law says
If you have no taxable income at all, the mandatory minimum CASS is a fixed 2,430 lei a year, regardless of how small your real income from other, non-taxable sources might be. But if you already have any source that pays CAS or CASS — a part-time contract at minimum wage, an active PFA activity, even a small copyright income paid as an employee — you're exempt from the separate payment of this fixed amount.
Art. 154 Cod fiscal — categories exempt from paying CASS.
How it applies, in numbers
Illustrative example: someone without a main job, but with a part-time contract at minimum wage (from which the employer already withholds CAS and CASS), no longer separately owes the 2,430 lei minimum CASS — the contribution is already covered through the part-time source.
Common mistakes
The costly mistake is paying minimum CASS reflexively, without checking whether you already have a source that exempts you. Check all your active income sources first, before paying this fixed amount separately.
