Medical Leave 2026

Medical Leave 2026: New Rules for Calculating Compensation

Law no. 64/2026 brings significant changes regarding medical leaves and the way compensations are calculated. The main change concerns the application of a single unpaid day for the same episode of illness, not for each medical certificate issued subsequently.

The new rules are relevant for employers, accountants, payroll specialists, and employees, as they directly influence the calculation of medical leave compensations and the documents required for reimbursement of amounts from the FNUASS.

One unpaid day for the same episode of illness

Starting from May 18, 2026, for medical certificates granted for the same episode of illness, compensation decreases only once from the first day.

Thus, if the employee receives an initial medical certificate, and subsequently the leave is extended through certificates issued "in continuation," a day is no longer deducted for each extension.

In brief:

Prior to the amendment - The first day was deducted for each medical certificate

From May 18, 2026 - Only one day is deducted for the entire episode of illness

Certificates "in continuation" - No more loss of a day for each extension

Exceptions to the first unpaid day rule

From June 1, 2026, certain medical leaves are no longer diminished by the first day. The exceptions apply to the following situations:

Medical leave category

Code 08 – Maternal Leave - No deduction of one day applies

Code 17 – Patient care for oncological conditions - No deduction of one day applies

Code 15 – Maternal risk - No deduction of one day applies

National health programs – PNS - No deduction of one day applies

Hospitalization

No deduction of one day applies, regardless of the compensation code

For medical leaves related to national health programs, until the new forms appear, the doctor must manually write the note "PNS" in the "Observations" section of the medical certificate.

What employers and accountants need to check

Employers and financial-accounting departments need to update internal calculation procedures for medical leaves. It is important that the deduction of compensation is applied correctly, only once for the same episode of illness.

Additionally, the presence of the note "PNS" on the medical certificates that fall under the category of national health programs must be checked. Incorrect application of the rules may generate salary differences, calculation errors, or issues with recovering amounts from FNUASS.

Conclusion

Law no. 64/2026 does not completely eliminate the rule of the unpaid day for medical leaves, but clarifies how it is applied and introduces important exceptions. For companies, accountants, and payroll specialists, the amendments must be quickly integrated into the payroll procedures and verification of medical certificates.

For support in the correct application of tax, accounting, and payroll changes, the team Geseidl Consulting Group can provide specialized consultancy.