As of April 12, 2024, Government Emergency Ordinance 34/2024 has come into force, bringing significant changes regarding the obligation to pay Health Insurance Contributions (HIC) for medical leave, in accordance with the provisions of Government Emergency Ordinance 158/2005.

According to the provisions of Government Emergency Ordinance 34/2024, it has been expressly stipulated that for the allowances related to the following medical leave codes, in accordance with the Ministry of Health Order no. 1.192/2020, the health insurance contribution (HIC) is withheld and paid:

  • Code 01: Common illness;
  • Code 07: Quarantine;
  • Code 10: Reduction of working time by one quarter of the normal duration.

At the same time, all other medical leaves established by Government Emergency Ordinance 158/2005 have once again become exempt from Health Insurance Contribution payment. The changes introduced by Government Emergency Ordinance 34/2024 also apply to the allowances of medical leaves whose period of entitlement ends after the date of entry into force of the provisions of this emergency ordinance.

Our team of professional is available for any clarifications or additional details required in your analysis. The above information represents just a summary of aspects we consider relevant in the recently published legislation. This is not exhaustive disclosure of information and it is not intended to be used as advice on any particular matter. We invite all readers to contact us for further clarification of any specific issue. Argus Audit team and its associates disclaim liability in any action taken by a third party in reliance exclusively on summarized information presented in our publications.