Sick leave in Romania in 2026: what changed

In under a year, Romanian sick leave went through three changes that stack on top of each other. The result: for a five-day illness, an employee now receives roughly half of what the same leave paid in July 2025.

1. The percentage is now tiered

Until August 2025, ordinary illness paid 75% of the calculation base regardless of duration. Under Law 141/2025 it depends on the length of the episode: 55% up to 7 days, 65% for 8–14, 75% from 15. Duration is counted in calendar days and across the whole episode, not per certificate — so a leave that gets extended is recalculated retroactively at the higher tier.

Other types keep a fixed rate: 100% for a medical or surgical emergency, 85% for maternity and for caring for a sick child, 75% for quarantine and maternal risk, 80% for a work accident.

2. The first day is no longer paid

Under OUG 91/2025, for certificates issued between 1 February 2026 and 31 December 2027, the benefit is reduced by one day. The day remains sick leave — it suspends the contract and counts towards the contribution record — it simply is not paid.

Law 64/2026 clarified that the reduction applies once per illness episode, at the initial certificate (from 18 May 2026), and added exemptions from 1 June 2026: patients in national health programmes, certificates issued under hospitalisation, maternity, care for oncology patients, and maternal risk. Care for a sick child and emergencies without hospitalisation are not exempt. Work accidents are governed separately and are not affected either: there the employer pays days 1–3 and the accident fund from day 4, the base has no cap, no minimum contribution period applies, and only income tax is withheld.

3. Who pays: the employer covers days 2–6

For ordinary illness the employer bears days 2–6 from its own funds; from day 7 the benefit comes from the national health fund. The company pays everything on payday and claims the fund's share back from the health insurance office with a refund request — it does not offset it against contributions due (OUG 158/2005 art. 38). Days 2–6 are not recovered: they stay the employer's cost. Maternity, maternal risk and care for a sick child are borne entirely by the fund — from the second day for sick-child care, since the first is not paid.

4. What is withheld

The 25% pension contribution is withheld from health-insurance benefits, not from a work-accident benefit; the 10% income tax only from incapacity benefits — maternity, maternal risk and sick-child care are non-taxable (Fiscal Code art. 62(c)). The 10% health contribution is withheld only on codes 01, 07 and 10. The work insurance contribution is not due on the part paid by the health fund, but it is due on the days the employer bears (art. 220^5); the personal deduction applies once a month, to salary and benefit together.

Articles published in August 2026 claimed that Law 170/2026 extended the health contribution to almost all benefits, including maternity. That law covers VAT on exports, insolvency prevention, inheritance tax and road tolling — it contains no such provision. The regime in force is the one set by OUG 34/2024.

What it comes to

An employee with an average gross of 6,000 lei and 126 contribution days, off for five working days: base 36,000 → daily average 285.71 → 55% → 4 paid days → 628.56 lei gross → 367.56 lei in hand. The same five days in July 2025 would have left about 625 lei.