Rezumat: The article presents a series of updates on the declarative and payment obligations related to the social health insurance contribution (CASS) for income from independent activities earned by natural persons in 2024. To determine the obligation to pay health insurance, income from independent activities as defined under Art. 67 of the Fiscal Code, from one or more sources and/or categories of income, will no longer be combined with other categories of income specified in Art. 155 Para. (1) Let. c)-h) of the Fiscal Code. For the latter, the annual calculation base for the CASS is set at the level of 6, 12, and 24 national gross minimum wages in effect at the time of filing the single return. Beginning in 2024, for income from independent activities below six national gross minimum wages, Law No. 296/2023 mandates that the CASS be paid as if the income were six national gross minimum wages. However, the regulation includes certain exceptions, so, under specific conditions, natural persons will not be required to pay this increased CASS amount, basing their contribution only on the actual income earned. If an individual has earned a net income from independent activities defined under Art. 67 of the Fiscal Code, from one or more sources and/or categories of income, below the threshold of six national gross minimum wages in effect as of May 25, 2024, the taxpayer owes CASS on the actual net income earned, not on the calculation base of 19,800 Lei, provided they earned income as specified in Art. 174 Para. (9) Let. a) and b) of the Fiscal Code in the previous fiscal year. Starting with the income earned in 2024, the CASS becomes a deductible expense when calculating the income tax on income from independent activities. The single return for 2024 includes distinct fields for determining and declaring the estimated CASS owed by taxpayers earning income from independent activities as specified in Art. 155 Para. (1) Let. b) of the Fiscal Code, as well as for the cumulative income specified in Art. 155 Para. (1) Let. c)-h) of the Fiscal Code.