Loss of ability to work in a labor contract involves the payment of indemnities by the employer and the National Fund of Social Health Insurance (FNUASS). There are special circumstances relating to sick leave and allowances, depending on their classification in the Government Emergency Ordinance no. 158 / 2005:
The insured receives sick leave after the medical certificate is issued by the doctor, according to regulations.
The minimum contribution period for granting these rights is 22 days in the last 12 months preceding the month for which sick leave is granted. The condition for contribution period does not apply for surgical emergencies, tuberculosis and infectious diseases from Group A.
The sick leave for temporary disability is granted for a maximum period of 183 days by the calendar, counting from the first day of illness. From the 91st day, the period of sick leave may be extended up to 183 days, only with the medical advice of social insurance expert.
The duration of temporary disability indemnity may be higher for special diseases (tuberculosis, cancer, some cardiovascular diseases).
Who pays for sick leave?
Temporary disability allowance is paid by the employer and the National Fund of Social Health Insurance (FNUASS) as follows:
EXCEPTION! The sick leave for maternity, maternal risk, sick child care, reduction of working time, quarantine is fully supported by FNUASS.
The number of sick days actually incurred by the employer shall consist only of working days between calendar days of temporary disability.
The value of temporary disability indemnity may be 75% or 100% of the base, depending on the type of disease and how it occurs.
The average daily indemnity health insurance is the product of the average daily base for the percentage provided for that incapacity.
Maternity allowance monthly amount is equal to 85% of the base set as the average gross salary in the last 6 months prior to the first day of maternity leave. This allowance is exempt from income tax.
The allowance for child care leave is equal to 85% of the average gross salary in the 6 months preceding the first day of leave and is exempt from tax. The maximum grant of this allowance is 45 days per year per child.
The indemnity for maternal risk is granted for a maximum of 120 calendar days. The allowance is 75% of the base, can’t be concurrently with other types of leave and is exempt from tax.
The allowance for temporary incapacity for work caused by illness or work accidents is borne by the employer in the first three days of temporary disability. From the fourth day, it is paid from the contribution insurance paid for work accidents and occupational diseases.
A work accident is the one happened at work or on the way to work, on the shortest route and that produces an inability to work for at least 3 days.
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