The legislative changes brought by Law no. 141/2025 regarding co-insured persons and the calculation of sick leave indemnities are as follows: 

1.Co-insured Persons: 

Starting August 1, 2025, spouses and parents without their own income who are maintained by an insured person are no longer exempt from paying the health insurance contribution (CASS). 

These persons must now pay a health insurance contribution of 10%, based on a calculation base of 6 times the minimum gross salary (for 2025, this base is 24,300 lei). 

Currently co-insured persons benefiting from free co-insurance will lose this right effective September 1, 2025. 

The option to remain insured in the social health insurance system can be exercised at any time during the year by submitting the “Declarația unică” (Tax Return for individuals) regarding income tax and social contributions due, which shows the health insurance contribution owed. 

The health insurance contribution must be paid in two installments:
a) 25% of the owed contribution at the time of submitting the declaration exercising the option;
b) 75% of the owed contribution by May 25th (inclusive) of the year following the option year. 

2.Calculation of Sick Leave Indemnities: 

Starting August 1, 2025, the gross monthly amount of indemnity for temporary work incapacity caused by ordinary illnesses or accidents outside of work will be determined per each illness episode as follows:
a) 55% for up to 7 days of incapacity;
b) 65% for 8 to 14 days of incapacity;
c) 75% for more than 15 days of incapacity. 

For cardiovascular diseases defined under the law, the indemnity percentage is set at 75% regardless of the duration of the incapacity. 

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.