written by Overlapping sick leave certificates occur when an employee receives two medical certificates whose validity periods overlap. In such cases, the sick leave benefit is paid only once for each day of sick leave.
The first certificate is compensated only up to the day before the second certificate begins, while the overlapping period is covered by the certificate that starts later. The calculation method also depends on the reason for the sick leave, whether it represents a continuation of a previous medical leave, and the legal provisions governing the benefit.
In practice, these situations occur more frequently than many employers realize. An employee may receive a new medical certificate for a different medical condition before the first one expires, or they may continue the same medical episode through a follow-up certificate.
For HR and payroll departments, distinguishing between these situations is essential because it affects the calculation base, the portion of the benefit paid by the employer, and the amount reimbursed from the National Single Health Insurance Fund (FNUASS).
Between February 1, 2026, and December 31, 2027, a temporary rule also applies under which the sick leave benefit is calculated after reducing the compensable period by one day. For this reason, each medical certificate must be carefully reviewed before being processed in payroll to ensure that the benefit is calculated accurately and in full compliance with the applicable legislation.
How are overlapping sick leave certificates treated?
The first step is to determine whether the two medical certificates relate to the same medical condition or to different conditions. This distinction determines the entire calculation method.
If an employee receives two sick leave certificates for different medical conditions with no interruption between them, each certificate is calculated separately. Each represents a distinct case and may have its own compensation rate and its own period covered either by the employer or reimbursed through the National Single Health Insurance Fund (FNUASS).
If both certificates are issued for the same medical condition and follow one another without interruption, their periods are combined. In this case, the second certificate is considered a continuation of the first, and the calculation base established initially remains unchanged throughout the entire medical episode.
There are also situations where the two certificates overlap. For example, the first certificate is valid from the 3rd to the 12th of the month, while the second certificate begins on the 9th.
In this case, the following rules apply:
- The first certificate is paid only for the period from the 3rd through the 8th.
- The days between the 9th and the 12th are included only in the calculation of the second certificate.
- The first certificate must include a note indicating the overlap, together with the series and number of the second certificate.
- The second certificate is calculated for the entire period stated on that certificate.
This mechanism eliminates the risk of paying sick leave benefits twice for the same day and ensures that the benefit is calculated correctly.
In companies with a large workforce, these checks become much easier when managed through dedicated HR software that tracks employees’ medical certificate history and maintains complete personnel records.
How is the sick leave benefit calculated?
The calculation always starts with the statutory calculation base. As a general rule, this is determined based on the employee’s earnings during the six months preceding the month in which the sick leave begins.
Once the calculation base has been established, the average daily amount is determined and multiplied by the applicable legal compensation rate and by the number of working days eligible for compensation.
The compensation percentage varies depending on the type of sick leave. For temporary incapacity for work caused by common illnesses, the specific legal rules apply. In other situations, such as medical-surgical emergencies, contagious diseases, tuberculosis, or oncological conditions, different compensation rates and eligibility requirements may apply.
For sick leave granted between February 1, 2026, and December 31, 2027, the calculation must also take into account the one-day reduction of the compensable period. When certificates are issued as a continuation of the same medical episode, this rule applies across the entire continuous period rather than separately to each certificate.
However, if overlapping sick leave certificates relate to different medical conditions, each case is assessed independently and calculated according to its own legal provisions.
In practice, all these checks require considerable attention to detail. For this reason, many companies choose to use payroll services that automate calculations and reduce the risk of payroll errors.
What should be verified before calculating the sick leave benefit?
Every medical certificate should be reviewed before being entered into the payroll system, regardless of its duration.
The most important elements to verify include:
- the validity period;
- the benefit code;
- whether it is an initial certificate or a continuation certificate;
- whether it overlaps with other medical certificates;
- the employee’s sick leave history;
- consistency between the medical certificate, attendance records, and working time records;
- whether the certificate was submitted to the employer within the required deadline.
Verifying this information as soon as the certificate is received reduces payroll processing time and minimizes the need for subsequent corrections.
If an employee wishes to return to work before the sick leave expires, the medical certificate must be amended by the physician who originally issued it. Likewise, if a certificate is issued on a day when the employee has already completed their full working schedule, the sick leave benefit becomes payable starting from the following day.
Although these details may seem minor, they directly affect payroll calculations and the information reported to the authorities. For this reason, every company should establish clear procedures and an efficient workflow for receiving and processing medical certificates.
A modern HR management solution helps HR departments monitor the entire document workflow, manage sick leave more efficiently, and reduce the time spent on administrative tasks.
Proper management of overlapping sick leave certificates involves much more than simply applying a calculation formula. It requires verifying the type of sick leave, whether it represents a continuation of a previous leave, the applicable calculation base, and any overlapping periods.
When all these factors are assessed correctly, the sick leave benefit is calculated in accordance with the applicable legislation, and the payroll process can be completed without delays or subsequent adjustments.
We support companies through software solutions and specialized services that simplify payroll and HR administration processes. This enables HR teams to manage even the most complex sick leave scenarios quickly and accurately while ensuring that all calculations fully comply with the applicable legislation.
We are Smartree, a trusted partner in payroll outsourcing and personnel administration, with 25 years of experience in the Romanian HR market. We provide innovative, strategic, and automated solutions for your HR challenges. Beyond the expertise of our payroll, HR, and labor law specialists, and beyond the continuously MyStaff platform, one promise remains: to support you with responsibility and professionalism. Contact us for a discussion!
