Government extends entitlement to social benefits for independent entrepreneurs
Independent entrepreneurs who pay state social insurance contributions will have access to the same types of social benefits as other categories of insured persons. The Government has approved a decision in this regard.
Thus, freelancers who operate legally will benefit from temporary incapacity for work allowance, maternity allowance, benefits for families with children and paternity allowance.
As of 1 January 2026, a new tax regime dedicated to the independent economic activity of individuals entered into force, known as the Freelancers’ Law. The Government supports private initiative and business creation so that the potential, innovation and creativity of our citizens can be transformed into entrepreneurial activity, the process is as simple and accessible as possible, and together we generate economic growth.
Freelancers pay a single tax of 15% on the income earned, for annual income not exceeding 1.2 million lei. This single tax includes all main tax obligations: income tax, state social insurance contributions and mandatory health insurance policies. For the portion of income exceeding the threshold of 1.2 million lei, a single tax of 35% will apply.
Freelancers are not required to keep accounts, hire an accountant, or file tax or statistical returns. Tax payments will be made through a dedicated bank account, and income records are managed automatically by the State Tax Service.
Registration of independent activity is free of charge and available online. Over 500 freelancers have registered so far.