Concediile medicale în 2026: impactul noilor reguli asupra calculului indemnizațiilor și obligațiilor angajatorilor
Sick Leave in 2026: The Impact of New Rules on the Calculation of Benefits and Employer Obligations

Summary/Abstract: The first working day of sick leave is no longer paid. Its cost is borne by the insured person, subject to certain exceptions expressly set out in law. In addition, for each sick leave certificate, one day is deducted from the total number of days which may be compensated, and this directly affects the amount that will be paid to the employee. These changes were introduced by Order No. 521/500/2026 and later clarified by the National Health Insurance Authority (Casa Națională de Asigurări de Sănătate), altering the method of calculation and financing of sick leave allowances. Below, we will explain the applicable rules and how financial responsibility is allocated between the employee, the employer, and the Single National Health Insurance Fund, with a direct impact on payroll calculations.

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