Is CASS withheld from sick leave pay?

It depends on the type of leave. 10% CASS is withheld only for ordinary illness (code 01), quarantine (code 07) and quarter-reduced work schedule (code 10), under OUG 34/2024. Maternity, care for a sick child, workplace accidents, medical emergencies and serious illnesses are fully exempt from CASS.

Is it true that the first day of sick leave is no longer paid?

Yes, but only for ordinary illness (code 01). Under OUG 91/2025, the first day of leave is not paid between 1 February 2026 and 31 December 2027. The rule doesn't apply to maternity, emergencies, workplace accidents or quarantine. Starting 1 June 2026, Legea 64/2026 added further exceptions: hospitalization cases and patients enrolled in national health programs are also exempt from the unpaid day, even under code 01. The reduction applies once per illness episode, no matter how many medical certificates are issued.

Who pays sick leave benefits, the employer or the state?

Both. The first days (usually up to 5, or 4 for ordinary illness because of the unpaid day) are covered from the employer's own payroll fund, and the rest from the National Health Insurance Fund (FNUASS), through the health insurance house.

31.08.2026 1 EUR = 5,2586 lei 1 USD = 4,5335 lei

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Sick Leave Pay Calculator, 2026

Choose the type of leave — the CAS, CASS and tax treatment genuinely differs between them, not just the percentage.

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Type of leave

Total duration of the illness episode (calendar days)

The percentage applies to the whole episode once set, it doesn't increase gradually day by day.

Leave granted under hospitalization, or the patient is enrolled in a national health program

Starting 1 June 2026 (Legea 64/2026), these cases are exempt from the unpaid-day-1 rule, even under code 01.

Working days of leave (excluding the first day, if ordinary illness not exempted)

Average monthly gross income (last 6 months)

Jan–Jun (cap 4,050) Jul–Dec (cap 4,325)

Net allowance

0lei

Gross allowance (75% of the daily base)0 lei

Days paid by employer0 days

Days paid by FNUASS (state)0 days

CAS (25%, employer days only)0 lei

CASS (10%)0 lei

Tax (10%)0 lei

Estimate, not tax advice. The daily base uses an average of 127 working days over 6 months — the actual number varies slightly depending on the public holidays in your reference period. The exact amount is calculated by the employer based on the medical certificate and the payslips from the last 6 months.

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How sick leave pay is calculated in 2026

The calculation base is the average gross income over the last 6 months, capped at the minimum monthly gross wage in force (4,050 lei in the first half of the year, 4,325 lei from July). A daily base is calculated from this average, then multiplied by the percentage specific to the type of leave.

The percentages by type of leave

Ordinary illness is progressive over the duration of the episode: 55% for the first 7 days, 65% for 8–14 days, 75% for 15 days or more — the percentage earned applies to the whole episode, it doesn't increase gradually. Maternity and care for a sick child are fixed at 85%. Workplace accidents are 80%, and medical-surgical emergencies, quarantine, TB, cancer and HIV/AIDS are 100%.

CASS — not applied the same way everywhere

Since OUG 34/2024, the 10% CASS contribution is withheld only for ordinary illness (code 01), quarantine (code 07) and quarter-reduced work schedule (code 10). All other types — maternity, care for a sick child, workplace accidents, emergencies, serious illnesses — are fully exempt from CASS. This is the most common source of confusion: many online calculators apply CASS uniformly to all types, which is wrong.

Who pays: employer vs. the state

For ordinary illness, the first calendar day of the episode isn't paid at all (OUG 91/2025, in effect February 2026 – December 2027). The employer covers days 2–5 from its own payroll fund, and from day 6 onward payment shifts to the National Health Insurance Fund (FNUASS), through the health insurance house. For other types of leave, without the unpaid-day rule, the employer covers the first 5 days. CAS (pension) is withheld only on the days paid by the employer — FNUASS days don't generate pension points, so they carry no CAS.

The exceptions brought by Legea 64/2026

Starting 1 June 2026, the unpaid-day-1 rule no longer applies to ordinary-illness leave granted under hospitalization, nor to patients enrolled in a national health program — in both cases, all leave days are paid from the first one. The law also clarified a point that caused confusion: the one-day reduction applies once per illness episode, even if it's covered by several successive medical certificates.