Law no. 141/25.07.2025, published in the Official Gazette on July 25, 2025, introduces important changes with a direct impact on labor relations and human resource management. Starting August 1, 2025, employers must consider significant changes regarding the status of co-insured individuals and the amount of compensation for temporary work incapacity.
The first major change is the elimination of co-insured status. Until August 31, 2025, a spouse or parent dependent on an employee will remain insured in the public health system according to previous rules. Starting September 1, 2025, this benefit will be removed, and such individuals will only be able to benefit from health insurance by individually paying the contribution to ANAF.
Procedurally, the option is exercised by submitting the Annual Declaration (Form 212) and paying the health contribution for each person individually. The contribution is calculated by applying a 10% rate to a base equal to six gross minimum wages in force on January 1. For the year 2025, the base is 24,300 lei, resulting in a total annual contribution of 2,430 lei. Payment is made in two installments: 25% upon submission of the declaration (607.5 lei) and 75% by May 25 of the following year (1,822.5 lei).
The second change concerns allowances for temporary work incapacity due to common illnesses or accidents outside work. Starting August 1, 2025, the gross amount of the allowance will vary based on the length of the medical leave. For leaves of up to 7 days, 55% of the calculation base applies; for periods between 8 and 14 days, the percentage is 65%; and for leaves longer than 15 days, the rate increases to 75%. Cardiovascular diseases will continue to benefit from a fixed rate of 75%, regardless of the leave duration.
It is important to note that for medical certificates issued as extensions of leaves that began before July 31, 2025, the previous rules apply. This requires particular attention in processing medical documents to avoid misapplication of percentages.
These measures not only impact the administration of employee benefits but also require updates to internal procedures to ensure compliance with legal obligations. HR and payroll departments, in particular, must prepare clear communication to employees and adapt systems to avoid errors or delays.