What is Declaration 112 (D112) and when must it be filed?
Quick answer
- 1. Declaration 112 (D112) reports the social contributions and income tax due.
- 2. It also contains the nominal record of insured persons (the employees).
- 3. The employer or income payer files it, not the employee.
- 4. It is filed monthly, by the 25th of the following month.
- 5. It is submitted electronically to ANAF.
What the law says
- D112 reports CAS, CASS, income tax and CAM owed by the employer.
- It includes the nominal record of insured persons.
- Deadline: monthly, by the 25th of the month following the reporting month.
- The obligation lies with the employer / income payer.
- Late or incorrect filing is penalized with fines.
Practical examples
- Example: for January salaries, D112 is filed by February 25.
- Example: a company with 10 employees reports in D112 all contributions and tax withheld that month.
- Example: if the 25th falls on a weekend or holiday, the deadline moves to the first working day.
Common mistakes
- Filing D112 after the 25th of the following month and receiving a fine.
- Omitting an employee from the nominal record of insured persons.
- Reporting amounts that do not match the payslips and payroll registers.
- Believing the employee files it, when the obligation is the employer's.
How 4softhr helps
- 4softhr centralizes the attendance and pre-payroll data D112 relies on.
- It keeps the nominal record of employees, useful for the insured-persons part.
- It exports the monthly data ready for the accountant to prepare D112.
- It reduces the risk of omissions by reconciling days worked with payroll registers.
- It integrates with 4conta from the 4b2b ecosystem, which prepares and files the tax declaration.