Medical holiday in Romania, main features, payroll implications
Medical holiday in Romania main features, payroll implications
The medical holiday in Romanian payroll and the payment of the medical indemnities are regulated by Emergency Ordinance 158/2005, hereinafter referred to as “GEO 158/2005”, in force since 1 January 2006, subsequently amended by several normative acts.
The payroll Romanian employees who can benefit from medical holiday
The law stipulates that Romanian payroll employees are insured in the State Health Insurance system if they carry out activities on the basis of an individual labor contract.
The same rights also benefit people who are:
- associates or shareholders;
- managers or administrators working on the basis of a management contract;
- persons authorized to carry out independent activities;
- persons concluding a social insurance contract for holidays and indemnities.
Minimum contribution period for Romanian payroll employees
The length of service required in order to have the right to take medical holiday is 6 months before, except for medical or surgical emergencies or group A infectious disease, for which it is not required.
The way the medical holiday is granted in Romania
The payroll employee presents to the doctor the certificate completed by the employer, which certifies that he/she is employee and details the situation of the medical holiday for a period of 12 months prior to the month in which the issue of the medical holiday certificate is required.
Subsequently, the doctor will issue a medical holiday certificate, which will fill in the employees’ details, the indemnity code and the Insurance House. This certificate will be presented at Mondo Conta, the Payroll company who provides payroll services as payroll calculations, labor contract, payroll statements, payment of salary taxes etc
The way the medical holiday is calculated on Romanian payroll sheet
Medical holiday in Romania is amounting depending on the diagnosis. The basis of calculation is determined as the average of the monthly incomes during the last 6 months of the 12 months from which the contribution period is constituted, taken form payroll of the company. The monthly calculation base is limited at maximum 12 gross monthly salaries.
Starting from this basis of calculation, the daily salary income average is determined by dividing the base of the last 6 months by the number of contribution days in the last 6 months. The medical allowance is then determined by multiplying the daily salary income average by the number of days of medical holiday and the percentage of grant, depending on the type of indemnity.
So the calculation for an employee suffering from an ordinary illness is the following:
(Sum of gross salary last 6 months / total of contribution days last 6 months) x 75% x number of days of medical holiday
Who pays the medical holiday allowance in Romania
The employer pays the allowance corresponding to the working days of the first five calendar days of medical holiday, after which it is supported by the Unique National Health Insurance Fund (FNUASS).
Fully supported by FNUASS are:
- maternity allowance
- child care allowance
- maternity risk indemnity
- allowance for reducing working time
- indemnity for quarantine
Types of medical holiday possible to be on Romanian payroll sheet
According to GEO no. 158/2015, the following types of medical holiday may be granted:
- medical holiday and allowances for temporary incapacity for work due to common illness or accidents outside work;
- medical holiday and indemnities for disease prevention and recovery of work capacity, exclusively for situations resulting from occupational accidents or occupational diseases;
- medical holiday and maternity allowances;
- medical holiday and medical child care benefits;
- medical holiday and maternity risk benefits.
- Medical holiday for common illness
Medical holiday for usual illness, payroll implication, salary calculation
It occurs when the Romanian payroll employee cannot work because of a common illness or a minor accident suffered in his/her spare time. We find it in the legislation as medical holiday for temporary incapacity for work due to common illnesses or accidents outside work.
This type of holiday and allowance can be granted for up to 183 days within one year, but for some special diseases the duration is even higher. The monthly amount of the allowance for temporary incapacity for work in the case of a common illness is determined by applying 75% on the calculation basis.
Holiday for work accidents and occupational diseases, payroll implication, salary calculation
According to the Law 346/2002, the insured person who has suffered a work accident or occupational disease is entitled to receive holiday and indemnity for temporary incapacity to work.
Basically, the medical holiday can be granted for a maximum period of 180 days in one year, and the allowance is 80% of the average gross earned income earned by the insured person during the six months prior to injury or illness (or 100% in the case of medical-surgical emergencies).
The work accident is, according to Law 319/2006, the violent injury of the body, as well as the acute professional intoxication occurring during the work or in the discharge of the service duties and which causes temporary work incapacity for at least three calendar days, invalidity or death . Occupational disease is also the disease that occurs as a result of the exercise of a profession / profession caused by physical, chemical or biological agents that are characteristic of the workplace, as well as the overworking of various organs or systems of the body in the process of work.
Maternity leave, payroll implication, salary calculation
It is granted to the women who have recently given birth and to nursing mothers, to protect their health and safety and / or their fetus / child and if there are risks to the safety / health of employees or repercussions on pregnancy / breastfeeding at work.
In this situation, employers need to change their working conditions and / or work schedule. If this is not possible, that payroll employee should be offered another job deemed free of risk (with the same salary), and if this option is not possible, maternity holiday is granted.
The allowance is 75% of the calculation base and is granted without the payroll employee being required to undertake any contribution period.
Medical holiday for pregnancy and childbed, payroll implication, salary calculation
It has a total duration of 126 calendar days, with a minimum obligatory duration of 42 calendar day childbed holiday. The monthly gross amount of the allowance is 85% of the base.
Medical holiday for the care of the sick child, payroll implication, salary calculation
It is granted only for the care of a sick child aged up to seven years, but for the disabled child is granted until the age of 18 years. Both parents may benefit from it if they have completed the contribution period.
The monthly allowance is 85% of the calculation base and is granted on the basis of the medical holiday certificate issued by the family doctor and of the certificate for disabled persons issued under the law.
Maximum time allowed for medical holiday
Medical holiday is granted for a maximum of 180 calendar days within one year, counted from the first day of illness. Starting with the 91st calendar day, medical holiday can be extended up to 180 days, with the advice of the social security expert.
The temporary work, maternity, maternity and medical holiday periods do not affect the right to the usual rest holiday or reduce the number of days of rest holiday every employee has the right in one year.