← Tax Optimization · State Benefits & Leave
Sick leave — why the benefit code on the certificate matters
Few people actually check the code written on their sick-leave certificate — but that code can change the final amount received.
What the law says
The benefit code on the medical certificate changes the allowance's calculation base and whether the first day of leave is paid or not — some codes eliminate the unpaid day 1 from the general rule. An incorrect classification by the doctor or employer can mean lost money without you realizing it.
OUG 158/2005, with the exceptions introduced by Law 64/2026.
How it applies, in numbers
Illustrative example: for certain illness codes (e.g. medical-surgical emergencies or special conditions defined by law), the first day of leave is paid in full, unlike the general rule where the first day remains unpaid. A classification error on the certificate can lead to losing that paid day, without the employee noticing the difference.
Common mistakes
The common mistake is accepting the amount received without checking, assuming it's always correct — recalculate with a dedicated calculator and, if the amount differs, ask your employer or the health insurance fund to check the code on the certificate.
