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The new fiscal measures have led to a decrease in medical leave, but have reduced employees' incomes and increased bureaucracy for employers.

Radu Burcă
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11 December 2025, 14:33
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The fiscal measures implemented by the Government on August 1, 2025, have led to a significant decrease in the number of medical leave certificates issued, according to TPA Romania. These changes, part of the tax reform, include the reduction of allowances for medical leaves and the application of different calculation formulas, depending on the duration of the leave. Although these measures have generated savings for the health budget, they have a negative impact on employees, who receive lower allowances, and on employers, who face increased bureaucracy.

The allowances for medical leaves have been included in the calculation base for social insurance contributions, which has led to a decrease in net income for employees. The percentage for calculating the allowance now varies depending on the duration of the leave, which may discourage abuses but affects the income of those facing temporary health issues. TPA Romania emphasizes that managing medical certificates is becoming increasingly complicated for employers, generating operational challenges and additional tax risks.

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sursa imagine
Antena3
Românii şi-au luat mai puţine concedii medicale, după măsurile fiscale intrate în vigoare la 1 august. Ce efect a avut acest lucru
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Agerpres
Numărul de concedii medicale a scăzut, având un impact negativ asupra angajaților și angajatorilor (analiză)

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