Declaration 112 (D112 - social contributions, Romania)...

Declaration 112 (D112 - social contributions, Romania)

Quick answer

Monthly Romanian return of social contributions, income tax and the nominal record of insured persons, filed to ANAF via SPV.

Key takeaways

Employer section: total contributions and tax due
Annex 1.1 (Insured): nominal record per employee (personal ID, days worked, calculation base, individual contributions)
Annex 1.2: co-insured persons and special situations

What D112 is

Declaration 112 (D112) is the Romanian return of payment obligations for social contributions, income tax and the nominal record of insured persons. Through it, employers report monthly to ANAF: CAS (pension), CASS (health), CAM (labour insurance contribution) and salary income tax, together with a per-employee nominal record (days worked, leave, benefits).

Who files D112

All employers and entities paying salary-type or assimilated income: companies, sole traders with staff, NGOs, institutions. Filed monthly (or quarterly for certain categories), by the 25th of the following month, via SPV, signed with a qualified digital certificate.

What D112 contains

Employer section: total contributions and tax due

Annex 1.1 (Insured): nominal record per employee (personal ID, days worked, calculation base, individual contributions)

Annex 1.2: co-insured persons and special situations

Checking the declaration status

After filing, you can check the D112 status in SPV (accepted/rejected receipt). A rejected return (validation errors on IDs, amounts, codes) must be corrected and re-filed before the deadline to avoid surcharges.

Important: D112 belongs to payroll / HR

D112 is computed and generated in payroll and accounting software (e.g. the Salaries module in WinMentor, Saga, dedicated HR apps). Its inputs come from timesheets, contracts and benefits - the HR and payroll domain.

How CRMconnect helps

CRMconnect is not accounting software and has no payroll or HR module - therefore it does NOT generate D112. This declaration stays entirely in your payroll/accounting software. CRMconnect's role is strictly operational: it unifies sales, order, stock and invoicing flows and pushes them clean into accounting/ERP. D112 (payroll, contributions) is out of CRMconnect's scope - an intentional boundary, not a gap.

Real-world example

For a distribution company, CRMconnect handles orders, stock and invoicing and syncs them to the accounting tool. Payroll and D112 remain in the accountant's dedicated payroll module - CRMconnect never touches that area, exactly per the principle that we are not accounting or HR software.

Last updated: 2026-07-17

Frequently asked

What is declaration 112?+

D112 is the Romanian monthly return through which employers report social contributions (CAS, CASS, CAM), salary income tax and the nominal record of insured persons to ANAF. It is filed via SPV.

Who files D112?+

All employers and payers of salary or assimilated income: companies, sole traders with staff, NGOs, institutions. The deadline is the 25th of the following month (monthly, or quarterly for some categories).

What does D112 contain?+

The employer section (total contributions and tax due) and the nominal record per employee (personal ID, days worked, calculation base, individual contributions, benefits).

How do I check the D112 status?+

In the ANAF SPV portal, under messages/receipts: each filed D112 gets a receipt marked "accepted" or "rejected with errors", which you download and keep as proof.

Does CRMconnect generate D112?+

No. CRMconnect is not accounting software and has no payroll or HR module. D112 stays in your payroll/accounting software. CRMconnect handles operations only (orders, stock, invoicing) and connects to accounting/ERP.

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