D112 — payroll: wage income tax + social contributions¶

The monthly employer declaration with per-employee detail. This file is a completion guide: what the declaration settles, who files it and when, and how each section maps onto the XSD attributes anafpy authors — followed by the technical XSD/DUK layer. ANAF's validator jar (D112Validator.jar) and the published structure annex + instructions are the authority; this guide is a distilled bridge, not a re-implementation of the rules. The largest classic form (~30 complex types). Live-proven 2026-07-17 with D112Validator.jar J26.0.3 (feed directory D112_209): both a nil employer-only instance and a single-employee instance (identification + asiguratA + asiguratE1/E3) validated clean (ok). The code lists are large enough to live in a companion file — d112-nomenclatoare.md.

Purpose & legal basis¶

D112 is the joint declaration of everything payroll owes the state for one month: the wage income tax withheld at source (impozit pe veniturile din salarii), the social contributions — employee pension CAS (25%), employee health CASS (10%), the employer work-insurance contribution CAM (2.25%), plus employer CAS surcharges on hazardous/special work conditions — and the nominal record (evidența nominală) of every insured person. It is a title de creanță producing legal effects from the filing date. Because it is a joint obligation across four authorities, the wage-tax half goes to ANAF and the contribution halves feed CNPP (pensions), CNAS (health) and ANOFM (unemployment).

Current model: approved by joint order OPANAF/OPCNPP/OPCNAS/OPANOFM 2066/248/1377/3103/2025 (20.08.2025), applicable from the August-2025 reporting month. The 01/2026 revision — form version D112_A7.2.6 (v7), structure annex dated 03.02.2026 — refreshes the parameters (minimum wage, the 300/200-lei non-taxable threshold) under OUG 156/2024, OUG 89/2025 and OUG 91/2025, without a new approving order. Legal anchors: art. 147 of the Fiscal Code (Legea 227/2015) for the filing obligation and OUG 158/2005 for sick-leave indemnities.
Periodicity: monthly is the default period. A quarterly election exists for small employers (below) — but quarterly filing still means one declaration per month, submitted by the quarter's deadline.

Who files & when¶

Who: employers and assimilated income payers under art. 80 of the Fiscal Code — companies, PFAs with employees, NGOs, public institutions, and the authorities that declare on behalf of non-salaried insured (ANOFM for the unemployed, CNPP, CNAS, MAE) — for every month in which an insured person exists. Filing an "empty" period with no insured persons ends the person's health-insurance coverage and is flagged by the validator (see the gotchas), so an employer with staff always has at least one asigurat.
Deadline: the 25th (inclusive) of the month following the reporting month (monthly filers) or following the quarter (quarterly filers). Confirmed by two independent sources: the ANAF filling instructions (Anexa 6/7) and the CECCAR/PortalPFA practitioner guides.
Monthly vs quarterly election (art. 147 alin.(4) Fiscal Code): the period is the calendar quarter for associations/foundations and other no-patrimonial entities; for profit-tax payers with prior-year revenue ≤ €100,000 and ≤ 3 average employees; and for micro-enterprise-tax payers with ≤ 3 average employees. Everyone else files monthly. A quarterly filer still authors one D112 per month (luna_r/an_r name the month), and if an employee takes sick leave or loses insured status mid-quarter the declaration for that month is due by the 25th of the next month, not at quarter-end.
Corrections: D112 has its own rectificative mechanism on the root — d_rec="1" marks a declarație rectificativă and tip_rec (1–9) states the reason. A rectificative is a complete replacement of the period's declaration (full employer + nominal detail), and it can be filed only if an initial declaration exists; the same period cannot receive an initial and a rectificative on the same day. Correcting a person's CNP fills cnpAnt/ numeAnt/prenAnt (the previous identity). This is distinct from D710, which rectifies declared payment obligations on already filed D100/D112 — the payroll nominal detail itself is corrected through a rectificative D112, not D710.

Filling guide¶

The document is a real XML tree (unlike D300's single flat element): one <declaratieUnica> root carries the reporting period + declarant, one required <angajator> (employer totals), and zero-or-more <asigurat> (per-insured detail). Employer-level amounts are aggregations the jar recomputes from the per-insured detail — author the detail correctly and the totals must match, or validation fails.

declaratieUnica  (luna_r, an_r, d_rec/tip_rec, declarant name/function)
├─ angajator     (cif, caen, den, casaAng, datCAM, bifa_CAM, totalPlata_A)
│  ├─ angajatorA × (1..41)   creanțe: one per obligation (cod obligație → sumă)
│  ├─ angajatorB             headcounts + total gross wage fund
│  ├─ angajatorC1            aggregated income/base by work condition (required, may be empty)
│  ├─ angajatorC2, C3        sick-leave / accident aggregations (required, may be empty)
│  ├─ angajatorC4, C5        CAM base/amount (present when CAM is owed)
│  ├─ angajatorD, E1..E4     other aggregations (optional)
│  └─ angajatorF1, F2        secondary work-points (optional)
└─ asigurat × (0..n)         (cnpAsig, names, dataAng/dataSf, casaSn, asigCI, asigSO, Timp_E3, …)
   ├─ det1, coAsigurati      detachment / co-insured (optional)
   ├─ asiguratA | B1..B4 | C  ONE of the three contract-shape groups (A xor B xor C)
   ├─ asiguratD × (0..10)    sick-leave certificates
   └─ asiguratE1, E2, E3     income-tax detail (E3 required; E1/E2 for base/extra income)

Parameters (v7, 01/2026 — read them from the structure annex, they change with each revision). Cipens employee CAS = 25%; Cisan employee CASS = 10%; pCAM = 2.25%; employer CAS CacasD (hazardous) = 4%, CacasS (special) = 8%, CacasN (normal) = 0%. Minimum gross wage salMin = 4050 (months 01–06/2026), 4325 (07–12), 4582 (construction). Non-taxable salary top-up Suma300 = 300 (01–06), 200 (07–12). Average gross earning / death-aid castigMed = 8620. All amounts are positive integers; contributions round arithmetically (≥ 0.5 up), with subunit contribution values rounded up to 1 leu.

Employer identification (`angajator`)¶

Attribute	Form field	Notes
`cif`	Cod de identificare fiscală	required; check-digit enforced. Also admits a 13-digit CNP-like value for individual employers
`cifS`	CIF succesor	optional (art. 90 alin.(4) Cod procedură fiscală)
`caen`	Cod CAEN	required; closed enum (Nomenclator 1)
`den`	Denumire	required
`casaAng`	Casă de asigurări de sănătate	required; 2-char county sigla (nomenclatoare); must match the office county, must ≠ `AOPSNAJ`
`datCAM`	Datorează CAM	required `0`/`1`
`bifa_CAM`	Îndeplinește condițiile facilităților construcții/agricultură	required `0`/`1`
`bifa_AgCon`	Bifă activități construcții/agricultură	`1` = yes; absent/`22` = no
`caenC`	Cod CAEN construcții/agricultură	when `bifa_AgCon` set
`cifAf1`/`cifAf2`/`pond1` (+ `_a`)	Cifră de afaceri (curent / anterior)	construction/agriculture turnover test
`totalPlata_A`	Total obligații de plată	required; = Σ `A_plata` across all creanțe (a control sum)
`adrSoc`/`telSoc`/…/`mailFisc`	address & contact	optional

Employer creanțe (`angajatorA`, one element per obligation)¶

Each obligation the employer owes for the month is a separate angajatorA element (up to 41 of them). A_codOblig picks the obligation and A_codBugetar is its budget code (auto-derived) — the full list is Nomenclator 3. Each element declares four amounts:

Attribute	Field	Notes
`A_codOblig`	Cod obligație	required; unique per declaration (no duplicate codes)
`A_codBugetar`	Cod bugetar	required; `5503XXXXXX` for most, `20470300XX`/`20A470600X` for CAM
`A_datorat`	1. Suma datorată	required; the jar recomputes it from the per-insured detail (below)
`A_deductibil`	2. Suma deductibilă	optional — absent counts as `0` (the validated instances below omit it); nonzero only for wage tax offset by Law-111 union amounts
`A_scutit`	2a. Suma scutită/exceptată	required; `0` except construction/agriculture/IT exemptions
`A_plata`	4. Suma de plată	required; = `A_datorat − A_deductibil − A_scutit ≥ 0`

The recomputation the validator enforces (the load-bearing ones):

Obligation	`A_datorat` =
`602` wage tax	no formula from E3 unless `angajatorF1/F2` are present — set it to `Σ E3_15` (the tax withheld, = `Timp_E3`)
`412` CAS	`Σ asigurat(A_14) + Σ B4_8 + Σ B4_20 + Σ C_11 + Σ C_26`
`432` CASS	`Σ asigurat(A_12) + Σ B4_6 + Σ C_9`
`480` CAM	`Round(C4_baza · 2.25%)`, where `C4_baza = Σ(A_5 + B4_14 + C_29) − C5_baza` and the amount is read from `angajatorC4/@C4_ct` — so `angajatorC4` must be present when CAM is owed, else the computed CAM is `0` (a warning)
`481`/`482` employer CAS	`Round(4%·…)` / `Round(8%·…)` on hazardous/special bases (from section C1)

Employer headcounts (`angajatorB`, one element)¶

Attribute	Field	= count of insured where…
`B_cnp`	Nr. asigurați șomaj	`baza_AJS` is true
`B_sanatate`	Nr. asigurați concedii și indemnizații	`asigCI=1` and `A_1`/`B1_1` not an exempt type
`B_pensie`	Nr. asigurați care datorează CAS	`A_14 > 0` (or `B4_8`/`B4_20 > 0`)
`B_sal`	Nr. salariați	`A_1`/`B1_1` ∈ the salaried set (1, 2, 8, 10, 25, 27, 28, 46, 48, 51, 52, 54)
`B_brutSalarii`	Total fond de salarii brute	`(C3_13 − C3_14) + Σ A_11 + Σ B4_5`
`nrSal1_111`…`nrSal3_111`, `bazaCAS_111`, `CAS_111`	Legea 111/2022 voluntary insured	optional

The `asigurat` (per-insured) block¶

Identity + insurance flags on the element, then exactly one of the three contract-shape groups: asiguratA (a single ongoing employment), the asiguratB1 family (several contract lines / mid-month changes), or asiguratC (non-salaried insured declared by a third party). asiguratE3 (income-tax detail) is always required for an A/B/C record; asiguratE1/E2 summarise base-function and other income and are required for A/B/C in (1, 19, 25).

Attribute	Field	Notes
`idAsig`	Nr. crt.	record counter
`cnpAsig`	CNP/NIF	required; check-digit + year/month/sex + min-age-15 enforced, must be unique in the file
`cisAsig`	CIS (cod la sănătate)	for NIF holders (warning if absent)
`numeAsig`/`prenAsig`	Nume / Prenume	required
`cnpAnt`/`numeAnt`/`prenAnt`	previous identity	only for `d_rec=1` corrections
`dataAng`/`dataSf`	entry / exit into insured category	`dd.mm.yyyy`; `dataAng ≤ dataSf ≤` last day of the month
`casaSn`	Casă de sănătate	required; usually = `casaAng`; `_N` for a `zilier` or a non-CASS-paying detached
`asigCI`	Asigurat concedii (1/2)	required
`asigSO`	Asigurat șomaj (1/2)	required
`asigScu`/`asigExc`/`motivExc`	income-tax / min-wage-CAS-CASS exemptions	see nomenclatoare
`Timp_E3`	Total impozit reținut	required; = Σ `E3_15` across the record's E3 sections
`plata_CAS`/`plata_CASS`/`plata_CAM`	pays-flags	only for detached persons

asiguratA (single employment) — the wage detail. The insured type A_1 (Nomenclator 5) drives which contributions are owed via the dat_CAS/dat_CASS/dat_CAM/ baza_AJS/eSalariat flags:

Attribute	Field	Notes / formula
`A_1`	Tip asigurat (contract)	required; Nomenclator 5
`A_2`	Pensionar	required; `1`/`0`
`A_3`	Tip contract (timp de lucru)	required; Nomenclator 12 (`N`, `P1`–`P7`)
`A_4`	Ore normă zilnică	required; `6`/`7`/`8`
`A_sal1`	Salariu de bază brut din CIM	required (`A_sal1 > 0` and/or `A_sal2 > 0`)
`A_sal2`	Venit brut realizat	required
`A_5`	Bază CAM	`> 0` when `dat_CAM` true
`A_6`/`A_7`/`A_8`	Ore lucrate / suspendate / zile lucrate	`A_6 ≤ NZL·A_4` for `N`; `A_8 ≤ NZL`
`A_9`	Bază indemnizație șomaj	`> 0` when `baza_AJS` true and `A_6 > 0`
`A_11`	Bază CASS	`0` when `dat_CASS` false
`A_12`	CASS	required; = `Round(A_11 · 10%)`
`A_13`	Bază CAS	`= A_11` when `dat_CAS` true
`A_14`	CAS	required; = `Round(A_13 · 25%)`
`A_13P`/`A_14P`, `A_11P`/`A_12P`	part-time min-wage CAS/CASS ceilings	art. 146(5⁶)/168(6¹)
`A_13S`	Suma de 300 lei netaxabilă (L168/2022)	only `A_1=51`

asiguratE3 (income-tax detail) — required. E3_1 = section (A/B/C), E3_2 = insured type (mirrors A_1), E3_3 = 1 for base-function income, E3_4 = P (reporting period) / A (other period). Then E3_8 gross, E3_9 mandatory social contributions, E3_12/E3_13 deductions, E3_14 = E3_8 − E3_9 − E3_12 − E3_13 (taxable base, 0 ≤ E3_14 ≤ E3_8), E3_15 = Round(E3_14 · 10%) (tax, 0 ≤ E3_15 ≤ E3_14), E3_16 net collected. When E3_3=1, the asiguratE1 summary must equal the E3 sums (E1_1 = Σ E3_8, E1_6 = Σ E3_14, E1_7 = Σ E3_15, …).

Common scenarios¶

Both instances below validated clean (ok) against D112Validator.jar J26.0.3 on 2026-07-17, authored against the v7 namespace mfp:anaf:dgti:declaratie_unica:declaratie:v7. The synthetic cif="1234565" is check-digit valid; cnpAsig="1850615410019" is a checksum-valid CNP (male, 1985-06-15, Bucharest).

1 — Nil month (an employer with no insured persons). Employer envelope only: one angajatorA for wage tax at zero, an all-zero angajatorB, and the empty angajatorC1/C2/C3 that must be present (below). totalPlata_A="0".

<?xml version="1.0" encoding="UTF-8"?>
<declaratieUnica xmlns="mfp:anaf:dgti:declaratie_unica:declaratie:v7"
  luna_r="6" an_r="2026"
  nume_declar="Popescu" prenume_declar="Ion" functie_declar="Administrator">
  <angajator cif="1234565" caen="6201" den="EXEMPLU TEST SRL"
    casaAng="_B" datCAM="1" bifa_CAM="0" totalPlata_A="0">
    <angajatorA A_codBugetar="5503XXXXXX" A_codOblig="602"
      A_datorat="0" A_scutit="0" A_plata="0"/>
    <angajatorB B_cnp="0" B_sanatate="0" B_pensie="0" B_brutSalarii="0" B_sal="0"/>
    <angajatorC1/>
    <angajatorC2/>
    <angajatorC3/>
  </angajator>
</declaratieUnica>

2 — One full-time employee (normal conditions, gross 8 000 lei, June 2026, no dependents so the personal deduction is 0 above salMin+2000). CAS = 8000·25% = 2000, CASS = 8000·10% = 800, CAM = 8000·2.25% = 180, taxable base = 8000−2800 = 5200, tax = 5200·10% = 520; totalPlata_A = 520+2000+800+180 = 3500. Note the four creanțe, the reconciling angajatorB counts, the filled angajatorC1 (normal-condition income) and angajatorC4 carrying the CAM amount, and the asigurat with asiguratA + asiguratE1 + asiguratE3.

<?xml version="1.0" encoding="UTF-8"?>
<declaratieUnica xmlns="mfp:anaf:dgti:declaratie_unica:declaratie:v7"
  luna_r="6" an_r="2026"
  nume_declar="Popescu" prenume_declar="Ion" functie_declar="Administrator">
  <angajator cif="1234565" caen="6201" den="EXEMPLU TEST SRL"
    casaAng="_B" datCAM="1" bifa_CAM="0" totalPlata_A="3500">
    <angajatorA A_codBugetar="5503XXXXXX" A_codOblig="602" A_datorat="520" A_scutit="0" A_plata="520"/>
    <angajatorA A_codBugetar="5503XXXXXX" A_codOblig="412" A_datorat="2000" A_scutit="0" A_plata="2000"/>
    <angajatorA A_codBugetar="5503XXXXXX" A_codOblig="432" A_datorat="800" A_scutit="0" A_plata="800"/>
    <angajatorA A_codBugetar="20470300XX" A_codOblig="480" A_datorat="180" A_scutit="0" A_plata="180"/>
    <angajatorB B_cnp="1" B_sanatate="1" B_pensie="1" B_brutSalarii="8000" B_sal="1"/>
    <angajatorC1 C1_11="8000" C1_T1="8000"/>
    <angajatorC2/>
    <angajatorC3/>
    <angajatorC4 C4_baza="8000" C4_ct="180"/>
  </angajator>
  <asigurat idAsig="1" cnpAsig="1850615410019" numeAsig="Ionescu" prenAsig="Vasile"
    dataAng="01.03.2020" casaSn="_B" asigCI="1" asigSO="1" Timp_E3="520">
    <asiguratA A_1="1" A_2="0" A_3="N" A_4="8" A_5="8000" A_6="168" A_7="0" A_8="21" A_9="8000"
      A_11="8000" A_12="800" A_13="8000" A_14="2000" A_sal1="8000" A_sal2="8000"/>
    <asiguratE1 E1_1="8000" E1_2="2800" E1_3="0" E1_4="0" E1_41="0" E1_42="0" E1_421="0" E1_422="0"
      E1_5="0" E1_6="5200" E1_7="520"/>
    <asiguratE3 E3_1="A" E3_2="1" E3_3="1" E3_4="P" E3_8="8000" E3_9="2800"
      E3_14="5200" E3_15="520" E3_16="4680" E3_19="0" E3_21="0"/>
  </asigurat>
</declaratieUnica>

3 — Correction (rectificativă). Re-author the complete declaration for the period with d_rec="1" and a tip_rec reason (e.g. tip_rec="1" for an ordinary rectification); if a CNP was wrong, add cnpAnt/numeAnt/prenAnt to the affected asigurat. An initial declaration for that luna_r/an_r must already have been filed. There is no partial "delta" — a rectificative D112 replaces the whole month.

Special attention & gotchas¶

The pitfalls below trace either to direct XSD/validator verification (the empty-C1–C3 requirement, the angajatorC4-for-CAM rule, the CNP checksum, the computed-totals reconciliation, and the malformed A_sal* XSD tags were each observed against D112Validator.jar J26.0.3) or to an authoritative source (the structure annex and joint order 2066/248/1377/3103/2025 for the parameters, creanțe formulas and deadline; the CECCAR/PortalPFA guides corroborate the deadline and quarterly election). No uncorroborated practitioner claim is carried.

The live wire format is v7, but the newest published XSD is v6. Author against namespace mfp:anaf:dgti:declaratie_unica:declaratie:v7 (note the legacy internal name declaratie_unica — D112's historical title, not today's D212). The v6 XSD (d112_10102024.xsd) is the closest schema but lags the wire in several places (below); the structure annex + validator jar win.
The published v6 XSD does not even parse strictly. The A_sal1, A_sal2, B1_sal1 and B1_sal2 attribute declarations are malformed (name="A_sal1 type="…" — a missing closing quote). Do not feed the XSD to a strict XSD validator expecting it to load; DUK validates from bytecode, not the XSD, so the jar is authoritative for these fields.
angajatorA, angajatorB, angajatorC1, angajatorC2, angajatorC3 must all be present — C1–C3 even as empty elements (all their attributes are optional). The error when they are missing is misleading: "secțiunea 'angajatorD' este greșit poziționată sau lipsesc secțiuni anterioare obligatorii" names whatever section follows, not the missing C1–C3. angajatorD and beyond are optional.
angajatorC4 must be present when CAM is owed. A_datorat(480) reads the CAM amount from angajatorC4/@C4_ct; omit angajatorC4 and the jar computes CAM as 0 and raises a mismatch warning (A21.46) against the value you typed on the 480 creanță. Author <angajatorC4 C4_baza="Σ A_5" C4_ct="Round(C4_baza·2.25%)"/>.
Employer totals are recomputed from the per-insured detail — they are not free inputs. A_datorat(412)=Σ A_14, A_datorat(432)=Σ A_12, B_pensie/ B_sanatate/B_sal are counts, B_brutSalarii=Σ A_11, C1_11=Σ A_13, and totalPlata_A=Σ A_plata. Get the detail right first; a mismatch is an ERR (or ATT for the count rows). A_plata on every creanță is A_datorat − A_deductibil − A_scutit.
Contribution rates are attributes of the value, not the attribute name. A_12=Round(A_11·10%) and A_14=Round(A_13·25%); the employer CAM is 2.25%, employer CAS on hazardous/special conditions 4%/8%. Read the current rates and the minimum wage from the structure annex parameters — they changed at 01/2026 (min wage 4050→4325 mid-year) and again with each OUG.
The insured type A_1/B1_1 decides which contributions are owed. The jar derives dat_CAS/dat_CASS/dat_CAM/baza_AJS/eSalariat from A_1 (a military A_1=2 owes no CAS/unemployment; a zilier A_1=3 owes CAS only; construction/agriculture/IT 25/48/54 get reduced CAS and CASS exemptions). Section A cannot coexist with B or C for the same person; types 3/34/36 are section-A-only, 16/17/23/24 are section-B-only. See Nomenclator 5.
The CNP is checksum-validated by the jar (weights 2 7 9 1 4 6 3 5 8 2 7 9, mod 11, 10→1), plus year/month/sex coherence and a minimum insurance age of 15, and must be unique in the file ('CNP-ul trebuie să fie unic'). Synthetic test data needs a genuinely valid CNP.
Str_A_cod_obligListSType (the XSD's 22-code obligation enum) is stale. The v7 form uses ~37 obligation codes (the structure annex Nomenclator 3); the jar accepts them, and the budget code moved from the XSD's 5502XXXXXX / 20470101XX to 5503XXXXXX (and CAM 20470300XX / 20A470600X). Use the nomenclatoare table, not the XSD enum.
angajatorA cardinality: XSD says 29, the structure annex says 41. The v6 XSD caps angajatorA at maxOccurs="29"; the v7 structure annex documents "1‑41 apariții". The jar follows v7 — do not treat 29 as the ceiling.
Filing an empty period ends health coverage. The structure annex warns (creanța 19 note) that a declaration with no insured persons closes the insured period at CNAS. An employer with staff must carry the asigurat detail every month; a genuinely nil month is only for an employer with no active insured.
Cross-form consistency. The wage-tax half of D112 (Timp_E3, creanța 602) is not re-declared on D100 — D100 carries the other withheld taxes; the two must not double-count wage tax. The nominal detail (names, contracts, entry/exit dates) is expected to reconcile with REGES-Online/REVISAL registrations — a person on the payroll here should have a registered contract. The per-insured CAS/CASS bases feed the individual's future pension/health record, so an under-declared base surfaces later as a benefit gap, not an immediate D112 error.

v7 (live wire format; no standalone XSD published)¶

The live namespace is mfp:anaf:dgti:declaratie_unica:declaratie:v7 (note the internal name declaratie_unica — D112's historical title, not today's D212). The newest XSD ANAF publishes (d112_10102024.xsd) declares v6; every 2025/2026 soft-page row still links that same v6 file, and the validator zip contains no schema (validation is pure bytecode). The structure PDF (structura_D112_0126_030226.pdf) is the only v7 documentation. DUK's namespace error states the expected namespace — trust it (with a current jar) and author v7 against the v6 XSD + structure PDF deltas.
Root declaratieUnica: luna_r, an_r, declarant name/function (optional d_rec/tip_rec for rectifications); children angajator (required) + repeating asigurat.
angajator required attributes: cif, caen, den, casaAng (health-house code: county sigla, _B = Bucharest, _A/_T = defence/transport houses), datCAM 0/1, bifa_CAM 0/1, totalPlata_A.
Mandatory employer sections in v7: angajatorA, angajatorB, angajatorC1, angajatorC2, angajatorC3 — C1–C3 must be present even as empty elements (all their attributes are optional). The error when they are missing is misleading: "sectiunea 'angajatorD' este gresit pozitionata sau lipsesc sectiuni anterioare obligatorii" points at whatever section follows, not at the missing C1–C3. angajatorD itself is optional.
angajatorA (the tax-obligation row): A_codOblig + A_codBugetar pairing is jar-enforced, and v7 changed the wage-tax pairing: 602 (wage income tax) now pairs with A_codBugetar="5503XXXXXX" — both v6 enum values (20470101XX, 5502XXXXXX) are rejected ("incorect asociat cu cod obligatie"). Budget codes are X-padded to 10 chars. CAM pairs with 20470300XX. (Recovered from the jar's Parameters_v36 constant pool; the error message does not tell you the expected value, unlike D100's.)
angajatorB (headcount/base summary): B_cnp, B_sanatate, B_pensie, B_brutSalarii, B_sal — all required, zero on an employees-less month.
cui/cif check digit enforced; CifSType also admits 13-digit CNP-like values ([1-9]\d{12}) for individual employers.
Minimal valid instance (employer with no insured persons, June 2026):

<?xml version="1.0" encoding="UTF-8"?>
<declaratieUnica xmlns="mfp:anaf:dgti:declaratie_unica:declaratie:v7"
  luna_r="6" an_r="2026"
  nume_declar="Popescu" prenume_declar="Ion" functie_declar="Administrator">
  <angajator cif="1234565" caen="6201" den="EXEMPLU TEST SRL"
    casaAng="_B" datCAM="1" bifa_CAM="0" totalPlata_A="0">
    <angajatorA A_codBugetar="5503XXXXXX" A_codOblig="602"
      A_datorat="0" A_scutit="0" A_plata="0"/>
    <angajatorB B_cnp="0" B_sanatate="0" B_pensie="0" B_brutSalarii="0" B_sal="0"/>
    <angajatorC1/>
    <angajatorC2/>
    <angajatorC3/>
  </angajator>
</declaratieUnica>

Open items¶

Per-employee (asigurat) authoring is now DUK-verified (2026-07-17): a single full-time asiguratA + asiguratE1/E3 record validated clean (see scenario 2). Not yet exercised: the asiguratB1 multi-contract family, the asiguratC/asiguratD sick-leave path, detachment (det1), and the Law-111/2022 voluntary-contribution fields.
The jar's version directories (v28/v32/v6/v1… inside D112Validator.jar) show it keeps validators for many wire generations and dispatches on the declared period — old periods still validate against their era's rules.