Important changes for medical leave in 2026: who bears the costs
Starting in 2026, the medical leave payment system in Romania will undergo a series of legislative changes designed to modify how the costs of these days of absence are covered. These regulations aim to clarify financial responsibilities between employers and the state budget.
According to the new provisions, the employer will continue to pay the allowance for the employee's first days of medical leave. However, starting from the seventh day of absence, the burden of payment will be taken over directly by the budget of the National Health Insurance Fund (FNUASS).
This modification represents a shift from current practice, where the employer's responsibility was limited to a shorter period, specifically the first five days. Through this measure, authorities aim to simplify the settlement process and ensure better management of funds allocated for health.
For employees, the calculation of the allowance will remain closely tied to previously paid social contributions. It is important for individuals who are about to go on medical leave to check the specific eligibility conditions and how the tax base is calculated in order to understand exactly what amount they will receive.
These changes are part of a broader effort to streamline the social insurance system in Romania. Employers and accountants are advised to inform themselves in advance regarding the new reporting and payment procedures, in order to avoid any potential administrative difficulties that could arise with the implementation of these measures in 2026.