written by A new Smart Update on the reform of the tax system, with direct impact on employees, pensioners, and dependent co-insured individuals.
Effective as of July 28, 2025, Law no. 141/2025 introduces a series of legislative changes with significant tax implications, especially in the field of human resources management:
1. Changes to Medical Leave Allowances
Starting from the 1st August 2025, the method of calculating the allowance for temporary work incapacity will change, depending on the length of the illness episode:
– 55% of the calculation base for medical leaves of up to 7 days;
– 65% for medical leaves between 8 and 14 days;
– 75% for medical leaves longer than 15 days.
Exception: For cardiovascular diseases, the allowance will be 75% regardless of the duration of the leave.
2. Changes for Co-Insured Individuals in the Healthcare System
Starting from the 1st September 2025, individuals who were previously considered co-insured (spouses, parents without their own income) will lose this status unless they become insured by paying their own contribution. The contribution rate is 10%, applied to the value of 6 national gross minimum wages. Payment is made in two installments:
– 25% upon submitting the Single Tax Declaration;
– 75% by May 25 of the following year.
3. Health Contributions on Pension Income
Starting August 2025, for individuals receiving pension income, the 10% health contribution will apply only to the amount exceeding 3,000 RON/month, for each pension entitlement.
4.Updates on exemption from paying health insurance contributions (CASS) for certain individuals:
Starting August 1, 2025, persons with oncological conditions included in national health programs, until recovery, will be exempt from paying the health insurance contribution (CASS), according to Law no. 293/2022.
Prior to the amendment of Article 154 of the Fiscal Code by Law no. 141/2025, legislation stipulated that all those suffering from conditions included in the national health programs established by the Ministry of Health benefited from this exemption until recovery.
We are Smartree, pioneers in outsourcing and personnel administration services, active for 25 years in the Romanian HR market. We offer innovative, strategic, and automated solutions for your HR challenges. Beyond our payroll and HR specialists, legislative consultants, and creators of the MyStaff platform, we aim above all to be your trusted partner. Contact us for a conversation!
