Sick leave 2026: major legislative changes and the first visible effects in payroll data

The new regulations directly affect both employees’ income and employers’ operational processes and budgets, particularly through changes to the calculation method for ordinary sick leave allowances and the introduction of one unpaid sick leave day.

For many companies, these adjustments have raised questions regarding internal communication, payroll system updates and cost forecasting. Based on internal analyses conducted for organisations with high volumes of medical certificates, we outline below the main changes and the trends already observed.

1. Ordinary sick leave allowance becomes differentiated (Law no. 141/2025)

As of 1 August 2025, the allowance for sick leave related to ordinary illness (code “01”) is calculated according to the duration of the medical episode:

• 55% of the calculation base for leave of up to 7 days
• 65% of the calculation base for leave between 8 and 14 days
• 75% of the calculation base for leave exceeding 15 days

Previously, a single rate applied: 75%, regardless of the number of leave days. The new structure aims to reduce abuse and ease pressure on the National Single Health Insurance Fund (FNUASS).

2. The first day of sick leave becomes unpaid (GEO no. 91/2025, applicable from 1 February 2026 to 31 December 2027)

Starting 1 February 2026, the payment mechanism will change as follows:

• Day 1 - unpaid
• Days 2-6 - paid by the employer
• From day 7 onwards - covered by FNUASS

The rule applies to all types of sick leave, except those granted for infectious diseases. For other categories - such as maternity risk leave, maternity leave, leave for the care of oncology patients, or leave related to hospitalisation - there is a proposal for exemption, which has not yet been approved at the time of writing.

Impact on employees approaching retirement

The absence of the corresponding income may slightly reduce the monthly pension score, which could - albeit subtly - be reflected in the final pension amount.

Until implementing regulations are issued, careful monitoring of the contribution period and requesting individual information from the Territorial Pension House is recommended.

3. Impact observed in payroll data: fewer short-term sick leaves, lower overall costs

Analyses conducted on a sample of large companies in the IT&C sector, each with more than 800 employees, indicate the first effects of the legislative changes:

• Visible decrease in short-term sick leaves

The introduction of reduced percentages (55% and 65%) has led to a notable decrease in sick leave granted for minor conditions. Employees appear more cautious in requesting sick leave of up to 7 days.

• Reduction in allowances borne by employers and by FNUASS

The differentiated percentage structure, combined with the reduction in short-term episodes, has generated a moderate decrease in total amounts paid.

• The impact of GEO no. 91/2025 will be felt primarily by employees

The introduction of the unpaid day affects net income, particularly for individuals who record multiple sick leave episodes in a year. Clear communication from employers will be essential to avoid confusion regarding the amounts received.

• For employers: relatively similar costs, but more complex administrative processes

In practice, employers continue to bear the cost of five days of sick leave (days 2-6). However, implementing the changes requires payroll system updates and adjustments to reporting under Statement 112 (D112).

4. Conclusions: visible changes in employee behaviour and the need for greater clarity for companies

The new sick leave rules are already producing effects both in human resources management and at the financial level:

• employees’ income decreases during periods of temporary work incapacity;
• payroll processes become more complex, requiring technical updates and increased attention;
• the number of short-term sick leaves decreases, according to the data analysed;
• pressure on the FNUASS budget is reduced, in line with the legislator’s objectives.

In the coming period, companies will need to determine their approach - namely, whether they will cover the cost of this unpaid day. It will be necessary to carefully analyse the situations and conditions under which they may decide to pay the first day of sick leave, in order to avoid the risk of discrimination.

At the same time, prioritising a clear internal communication strategy remains essential, so that employees properly understand the changes.