SIMULATION. How much money will an employee who is no longer paid for the first day of sick leave lose. The measure takes effect on February 1

A measure designed to discourage “fake leave”, as the Ministry of Health claims, comes into effect on February 1: the first day of sick leave for an episode of illness will no longer be paid. But how much money will an employee lose, depending on the salary and the duration of the sick leave?

HotNews spoke with Luminița Obaciu, member of the Fiscal Committee of the Chamber of Fiscal Consultants, to provide a simulation based on several income thresholds and the duration of medical leave.

From August 1, 2025, the sick leave allowance for ordinary illness (code 01) differs depending on its duration, the tax consultant reminds:

• 55% of the calculation basis for holidays of up to 7 days
• 65% for holidays of 8-14 days
• 75% for holidays of more than 15 days

The sick leave allowance is calculated by adding the gross income obtained in the last 6 months, the total amount is divided by the number of working days in that period and the daily average is obtained.

From this daily average, the percentage (55%, 65% or 75%) with which a sick leave day is paid is calculated, depending on the duration of the period of temporary incapacity for work.

In the case of the simulation made for HotNews, tax consultant Luminița Obaciu took into account the number of working days from August 2025 to January 2026: 123 days.

Also, the tax consultant says that he did not take into account possible deductions that some employees may benefit from.

Case 1: The minimum wage in the economy

A person paid the minimum wage in the economy – 2,574 lei net or 4,050 lei gross (the calculation base does not include the amount of 300 lei, which is non-taxable) – will lose for the first day of medical leave the amount of:

• 59 lei net (101 lei gross) in the case of a leave of up to 7 days, paid with 55% of the calculation basis;
• 70 lei net (119 lei gross) in the case of a leave lasting 8-14 days, paid with 65% of the calculation base;
• 80 lei net (137 lei gross) in the case of a leave of more than 14 days, paid with 75% of the calculation basis.

Case 2: Net salary of 3,000 lei

A person who receives a salary of 3,000 lei net (approximately 5,000 lei gross) will lose for the first day of sick leave:

• 78 lei net (134 lei gross) in the case of a leave of up to 7 days;
• 93 lei net (159 lei gross) in the case of a leave of 8-14 days;
• 107 lei net (183 lei gross) in the case of a leave of more than 15 days.

Case 3: The average wage in the economy

In the last months of 2025, the average net salary in Romania has risen to around 5,500 lei (approximately 9,000 lei gross).

A person paid the average wage in the economy will lose for the first day of sick leave:

• 141 lei net (241 lei gross) in the case of a leave of up to 7 days;
• 167 lei net (285 lei gross) in the case of a leave of 8-14 days;
• 193 lei net (329 lei gross) in the case of a leave of more than 15 days.

Case 4: Net salary of 10,000 lei

In order for an employee from Romania to receive a net salary of 10,000 lei, the gross salary borne by the employer is approximately 17,000 lei.

An employee who earns monthly net 10,000 lei will lose for the first day of sick leave:

• 267 lei net (456 lei gross) in the case of a leave of up to 7 days;
• 315 lei net (539 lei gross) in the case of a leave of 8-14 days;
• 364 lei net (622 lei gross) in the case of a leave of more than 15 days.

A modification for the chronically ill is in the works

Following the criticism, Minister Alexandru Rogobete told HotNews that the institution he leads is working on a change so that patients with chronic conditions and periodic admissions are also paid the first day of medical leave.

The Minister of Health also says, in the dialogue with Hotnews, that the legislative change can be made until the end of February, without chronic patients being affected.

His decision comes after meetings with representatives of chronic patient associations.

Luminița Vâlcea, the executive director of the Coalition of Organizations of Patients with Chronic Diseases, who participated in this week's meeting of patient associations with the Minister of Health, says that the NGOs that defend the rights of patients asked “to find a solution for chronic patients, because they are the most affected: once a month they go to a day hospital to receive their treatment, which means at least 12 days a year.”

In addition, chronic patients do not necessarily want medical leave, says the executive director of the Coalition of Organizations of Patients with Chronic Diseases: they asked, at the meeting with the minister, to simplify the procedures and the way in which they are given treatments, so that they are offered in the outpatient clinic, without having to take a day of medical leave.

Patient representatives requested that day hospitalization is no longer necessary monthly, for treatment, but once every 3-6 months, for disease monitoring.

The measure targets “fictitious holidays”, claims the Minister of Health. But where problems arise

The government decided, through an Emergency Ordinance approved in the last meeting last year, that the first day of sick leave for an episode of illness will no longer be paid.

The measure targets medical leaves that will be issued between February 1, 2026 and December 31, 2027, and the Minister of Health claimed, at the time, in a statement to HotNews, that the goal is to “discourage fictitious leaves.”

But this measure, draws the attention of tax consultant Luminița Obaciu, does not apply only to medical leaves for common illnesses, but to all types of medical leaves regulated by GEO 158/2005, which also means maternity or sick child care allowances.

Employers will bear the costs of medical leaves starting from the second to the sixth day of the period of temporary incapacity for work, following that, starting from the seventh day, the costs will be borne by the Health Insurance House, states the Emergency Ordinance approved on December 30, 2025.

Until now, the first five days of sick leave were paid by the employer, and starting from the sixth day, the costs were covered by CNAS.

For medical leaves for which the entire period is covered by the Health Insurance Company, allowances will be paid starting from the second day of the illness episode. It is about maternal risk leave, maternity leave, quarantine leave (infectious-contagious diseases), leave for caring for a sick child or an oncological patient.

What the Emergency Ordinance that enters into force on February 1 provides:

• “Art. II. – (1) For medical leave certificates issued between February 1, 2026 and December 31, 2027, the social health insurance allowances provided for by the Emergency Government Ordinance No. 158/2005 on leave and social health insurance allowances, approved with amendments and additions by Law No. 399/2006, with subsequent amendments and additions, are calculated and paid by decreasing it by one day and is borne as follows:
• A. by the employer, from the 2nd to the 6th day of temporary incapacity for work, in the case of allowances for temporary incapacity to work, with the exception of allowances related to medical leave certificates granted to insured persons for whom the measure of isolation was instituted, according to Law no. 136/2020;
• B. from the budget of the single national health social insurance fund, starting with:
• a) the day following those borne by the employer, according to letter A, and until the date of termination of the insured's temporary incapacity for work or his retirement;
• b) the 2nd day in the case of allowances that are paid in full according to the law from the budget of the National Single Health Social Insurance Fund.
• (2) The periods of reduction of the social health insurance allowance according to para. (1) constitute insurance period for holidays and social health insurance allowances, while maintaining the quality of insured within the social health insurance system.
• (3) The method of implementing the provisions of para. (1) is approved by the rules provided for in art. 56 of the Government Emergency Ordinance no. 158/2005, approved with amendments and additions by Law no. 399/2006, with subsequent amendments and additions, within 30 days from the date of entry into force of this emergency ordinance.”