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Employees with additional income from rents, dividends, or independent activities may be exempt from health contributions if their total income does not exceed 120,000 lei annually. The proposed tax code amendment, registered in the Senate, aims to clarify how to calculate this threshold. If total income exceeds 120,000 lei, a 10% health contribution applies only to the excess. The project also revisits a previously abrogated article regarding the unique declaration in the tax code, suggesting that reducing tax burdens could encourage income declaration. If approved, the measure would take effect on January 1 of the following year.

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