Independent entrepreneurs who pay state social insurance contributions will gain access to the same types of social benefits as other insured categories. The Government has approved a decision to this effect.
Thus, freelancers who operate legally will be eligible for temporary incapacity benefits, maternity benefits, child‑related allowances, and paternity benefits.
It is worth recalling that, as of 1 January 2026, a new tax regime dedicated to independent economic activity for individuals — known as the “Freelancers’ Law” — entered into force. The Government supports private initiative and business creation, aiming to turn citizens’ potential, innovation, and creativity into entrepreneurial activity, while keeping the process simple, accessible, and conducive to economic growth.
Freelancers pay a single tax of 15% on income earned, for annual revenues not exceeding 1.2 million lei. This single tax covers all major fiscal obligations: income tax, state social insurance contributions, and mandatory health insurance premiums. For income exceeding the 1.2 million lei threshold, a 35% single tax rate applies.
Freelancers are not required to keep accounting records, hire an accountant, or submit tax or statistical declarations. Tax payments will be made through a dedicated bank account, while income records are managed automatically by the State Tax Service.
Registration of independent activity is free and available online. So far, more than 500 freelancers have registered.







