Indemnity codes on the sick-leave certificate: what they mean, how much is paid and who bears the cost (2026)

Two codes appear on a sick-leave certificate that even experienced accountants mix up: the diagnosis code (the illness, in the ICD-10 classification) and the indemnity code, a number from the official list (01–17, plus 51, 91 and 92). Only the second one matters for payroll, because it decides what percentage of the calculation base is paid, who bears the cost — the employer, the health insurance fund (FNUASS) or the work-accident insurance budget —, whether a minimum contribution history is required and how long the leave can last. Below you will find the codes grouped by family, the 2026–2027 rules that apply on top of them, the common classification errors, and how to claim back from the health insurance house what the fund paid.

How to read a sick-leave certificate

Before the tables, the certificate fields that change the calculation:

• The indemnity code is entered by the doctor, in digits and in words, from the list on the back: codes 1–17 (Order 1165/218/2022 added code 17 to the old list of 16). Separate from that numbering there are code 51, for an infectious disease with an isolation measure, code 91, for the care of a sick child with serious conditions, and code 92, for supervising and caring for a child who is in quarantine or isolation. Do not confuse it with the diagnosis code: on a maternal-risk certificate, for example, “RM” is entered instead of the illness code, and quarantine has the diagnosis code 994.
• Initial / Continuation. “Continuation” means a certificate that extends an earlier uninterrupted leave for the same condition; “initial” is any other certificate, including one that extends an uninterrupted leave for a different condition. A continuation certificate carries the series and number of the previous one.
• The number of days is in calendar days, with the first and last day included, but only the working days among them are paid (see below). A certificate does not run past the current month; if the illness continues into the next month, a new certificate follows.
• The National Health Programme (PNS) box. It was added by Order no. 505/1031/2026 (Official Gazette no. 507 of 19 June 2026), together with separating “Outpatient” from “Hospitalised / ward”. Old forms are used until the stock runs out, and, for patients in national health programmes other than neoplasms, AIDS and tuberculosis, the doctor writes “PNS” under “Remarks”.
• The expert physician’s opinion is required for codes 10 and 11, and the personal ID number (CNP) of the child or of the oncology patient is entered on certificates for the care of a sick child (codes 09 and 91) and of an oncology patient (17).
• The certificate is completed in three copies; the second one is the copy that later accompanies the reimbursement request to the health insurance house.

As payer you have an obligation even before the certificate: the doctor issues it on the basis of the payer’s statement, which shows how many days of sick leave the employee had in the last 12 or 24 months. The statement is not required for medical-surgical emergencies, burns, group A infectious diseases, isolation and quarantine.

The rules common to all codes

• The calculation base is the average monthly gross income over the last 6 months of the 12 that make up the contribution history, capped at 12 gross minimum wages per country per month (art. 10 of OUG 158/2005). Calculation examples are in the 2026 sick leave guide.
• Days paid. Of the certificate’s duration, expressed in calendar days, only the working days are paid (art. 10 para. (8)). For certificates from 2026–2027, the day that is not compensated is the first working day of the leave, not necessarily the first calendar day (Norms, art. 78⁴ para. (4): allowance = daily average × rate × the number of working days in the leave minus the first working day).
• The contribution history required is 6 months in the last 12 (art. 7). It is not required for medical-surgical emergencies, certain types of burns, tuberculosis, group A infectious diseases, neoplasms, AIDS and diseases with an isolation measure (art. 9 para. (1)), for quarantine (art. 9 para. (2)), nor for maternal risk (art. 31). Work accidents and occupational diseases are regulated separately, by Law 346/2002.
• The duration is at most 183 days within a year, counted from the first day of illness (art. 13). Beyond that threshold, an extension may be granted for at most 90 days, in justified situations, on the decision of the expert physician (art. 14). For the special diseases below the cap is higher.
• Certificates issued in 2026–2027. For certificates issued between 1 February 2026 and 31 December 2027 (OUG 91/2025, approved by Law 64/2026), the allowances under OUG 158/2005 are calculated and paid with one day less: the first day is not compensated, but it still counts as contribution history. The employer bears days 2–6 and FNUASS from day 7; for allowances borne entirely by FNUASS, the fund takes over from day 2. The day is deducted only once per illness episode, however many certificates are issued. The base text of art. 12 (the employer bears days 1–5) remains unchanged — the derogation is limited in time. Neither the deduction nor the 2–6 / 7+ split applies, however, to exempt certificates, described in the section “The unpaid first day: who is exempt”.

The table of codes

The percentages apply to the calculation base. Where a table says who bears the allowance, it means who carries the cost, not who makes the payment to the employee — the difference is explained in a section below.

1. Illness and accidents outside work

For codes 01, 05, 06 and 16, certificates from 2026–2027 are borne by the employer on days 2–6 and by FNUASS from day 7, with the exceptions in the section “The unpaid first day: who is exempt”. Codes 12, 13 and 14 are special: under the Norms (art. 78⁴ para. (5), introduced by Order 506/1030/2026), the certificates of patients in national health programmes (PNS) with tuberculosis, cardiovascular diseases, AIDS or neoplasms are issued on them, and PNS patients are exempt from the one-day deduction. For these patients, on leaves granted from 1 June 2026, the first day is paid.

Code	Situation	Percentage of the base	Contribution history and duration
01	Ordinary illness or accident outside work	55% (certificates up to 7 days), 65% (8–14 days), 75% (over 15 days), per illness episode	6 months in the last 12; at most 183 days per year
05	Group A infectious disease	100%	No minimum history
06	Medical-surgical emergency	100%	No minimum history
12	Tuberculosis	100%	No minimum history; for the whole treatment, until cured
13	Cardiovascular diseases on the list in Annex 6 to the Norms	75%	6 months; up to 1 year within the last 2 years
14	Neoplasms, AIDS	100%	No minimum history; up to 1 year and 6 months within the last 2 years, depending on the stage
16	Certain types of burns, including the recovery period	100%	No minimum history; for the whole treatment

Three points:

• The 55/65/75% rates are for code 01 only and are set per illness episode (art. 17 para. (1), as amended by Law 141/2025, from 1 August 2025). The law speaks of certificates “up to 7 days”, “between 8 and 14 days” and “over 15 days”, while the CNAS notice of 1 August 2025 words the third band as “at least 15 days”. For an episode of exactly 15 days, confirm the classification with the health insurance house.
• From 1 July 2026 (OUG 89/2025), if a leave extends into the next month and crosses the 7- or 14-day threshold, the differences resulting from the recalculation for the previous month are included in the income of the month in which you determine them and are declared in the D112 for that same month. The rule also applies to episodes that began before 1 July.
• For medical-surgical emergencies without hospitalisation, the certificate may be issued by the family doctor on the basis of the recommendation of the doctor who handled the emergency, within 5 working days of the event. The list of group A infectious diseases is set by government decision.

2. Work accident and occupational disease (Law 346/2002)

Code	Situation	Percentage of the base	Who bears it and duration
02, 03, 04	Accident while travelling to/from work (02), work accident (03), occupational disease (04)	80% of the average gross income over the last 6 months before the risk; 100% for medical-surgical emergencies	The employer for the first 3 days; from day 4, the work-accident and occupational-disease insurance budget. At most 183 days within a year
11	Temporary transfer to another job, after a work accident or occupational disease	The difference between the average income over the last 6 months and the income at the new job, at most 25% of the base	Up to 90 days within a calendar year, with the opinion of the insurer’s physician; the certificate is filed directly with the territorial pension house

What to know about this group:

• The certificate must be endorsed, through the employer’s care, by the public health directorate or by the territorial pension house (art. 32 of Law 346/2002). Certificates with codes 02, 03, 04 and 10 issued following a work accident, with an opinion from the labour inspectorate (ITM) or the public health directorate (DSP), are filed directly with the territorial pension house.
• Law 346/2002 does not provide for a minimum contribution history; art. 19 shows how the base is calculated when the history is under 6 months.
• The unpaid first-day rule in OUG 91/2025 concerns the allowances provided by OUG 158/2005; the allowance for a work accident and occupational disease is granted under Law 346/2002, with its own mechanism. As long as the accident has no confirmation opinion, payment follows the OUG 158/2005 rules, as for ordinary illness, and the differences are settled after confirmation. For a specific case, ask the pension house to confirm.
• More on the employer’s obligations after an accident: work accidents.

3. Maternity, children, maternal risk, care of an oncology patient

All are borne entirely by FNUASS. The employer nevertheless pays the allowance through payroll and asks the fund for reimbursement.

Code	Situation	Percentage of the base	Rules and duration
08	Pregnancy and postnatal leave	85%	126 days (63 + 63, with at least 42 days after birth); 6 months of history; the first day is paid
09	Care of a sick child	85%	Child up to 12 (up to 18 for a child with a disability, for intercurrent conditions); at most 45 days per year for one child, with exceptions (infectious diseases, immobilisation, surgery); 6 months of history
91	Care of a sick child with serious conditions, on the list in the Norms (annex 8), up to 18	85%	Duration set by the specialist physician, without the 45-day cap (art. 29 para. (2)); 6 months of history
15	Maternal risk	75%	No minimum history; the first day is paid; “RM” is entered instead of the illness code
17	Care of a patient with oncological conditions (over 18)	85%	At most 45 days per year for one patient; 6 months of history; the first day is paid
92	Supervision and care of a child up to 18 for whom quarantine or isolation has been ordered, for the parent not under a quarantine or isolation measure	100%	Duration set by the attending physician or the family doctor (art. 29 para. (3))

The full explanations are in the articles on maternity leave and sick leave for a sick child.

4. Quarantine, isolation, reduced hours

Code	Situation	Percentage of the base	Who bears it and duration
07	Quarantine	100%	Entirely FNUASS; no minimum history (art. 9 para. (2)). The duration follows the public health directorate’s document; the certificate is issued after the quarantine ends, within 30 days at most. If quarantine is imposed on return from a trip taken for personal reasons to an area with an epidemic, the fund bears only the first 5 days
51	Infectious disease with an isolation measure	100%	Entirely FNUASS; no minimum history; until recovery is confirmed
10	Reduction of normal working time by 1/4	The difference between the calculation base and the gross income earned, at most 25% of the base	Entirely FNUASS; at most 90 days in the last 12 months; with the expert physician’s opinion

The unpaid first day: who is exempt

The 2026–2027 rule does not apply, under art. II paras. (4) and (5) of OUG 91/2025, supplemented by Law 64/2026 (Official Gazette no. 416 of 15 May 2026), and art. 78⁴ paras. (2¹) and (2²) of the Norms (Order 506/1030/2026), for leaves granted from 1 June 2026, in the case of:

• maternity (code 08), maternal risk (code 15) and care of an oncology patient (code 17);
• patients enrolled in national health programmes, including those with tuberculosis, cardiovascular diseases, AIDS or neoplasms, whose certificates are issued on codes 12, 13 and 14;
• certificates issued for patients receiving hospital care.

Codes 08, 15 and 17 are recognised by the code, and the others by the PNS marking, by the hospitalisation entry or, for PNS patients with tuberculosis, cardiovascular diseases, AIDS or neoplasms, by codes 12, 13 and 14. These last codes are defined by the disease, not by enrolment in a PNS, so a certificate on one of them does not by itself show that the patient is in a programme; if it is not clear that the patient is in a PNS or in hospital, ask the health insurance house to confirm. Order 505/1031/2026 requires that, for conditions in national health programmes — other than neoplasms, AIDS and tuberculosis, which have their own codes —, the doctor enters the code of the medical cause (for example 01) and ticks the PNS box, which is mandatory. The Norms (art. 78⁴ para. (5)) add that PNS patients with cardiovascular diseases, tuberculosis, AIDS or neoplasms receive certificates on codes 13, 12 and 14. Without a marking, entry or code that points to the exception, the certificate looks like an ordinary leave. If the classification of a certificate is unclear, ask the health insurance house to confirm. The exempt categories, with explanations, are in the dedicated article on the exceptions.

What applies instead of the rule. Art. II paras. (4) and (5) exempt para. (1) as a whole, and para. (1) contains both the one-day deduction and the 2–6 / 7+ split. So for exempt certificates neither applies. Read literally, what remains is the base rule in art. 12 of OUG 158/2005: the employer bears days 1–5 and FNUASS from day 6; for allowances borne entirely by the fund (maternity, maternal risk, care of an oncology patient), FNUASS pays from the first day. The texts give no separate formula for these certificates, so confirm the classification with the health insurance house before you file the reimbursement request.

Who pays and who bears the cost are not the same thing

The employer pays the employee, through payroll, for all the codes in OUG 158/2005. What differs is what you can claim back.

An example, with days instead of amounts: two employees, each with a single certificate of 10 days of incapacity. To keep the example simple, we assume all 10 days are working days. If the certificate includes weekend days or public holidays, those are not paid, and the day that is not compensated is the first working day.

• Employee A, code 01. The rate is 65% (a certificate of 8–14 days). The first day is not compensated, days 2–6 (5 days) are borne by the employer, days 7–10 (4 days) are borne by FNUASS.
• Employee B, code 09. The rate is 85%. The first day is not compensated, unless it is an exception case (hospital care or PNS), and days 2–10 are borne entirely by FNUASS.

In both cases the allowance reaches the employee through you. The employer’s share remains a cost for the company; the FNUASS share you claim from the health insurance house.

Common classification errors

• Duration-based rates applied to other codes. 55/65/75% is for code 01 only. Maternity and child care are at 85%, maternal risk at 75%, quarantine, emergencies, tuberculosis, AIDS and neoplasms at 100%, work accident at 80%.
• The same employer/FNUASS split on every certificate. For the codes borne entirely by FNUASS (07, 08, 09, 10, 15, 17, 51, 91, 92) there are no “employer days”, and for a work accident the employer bears the first 3 days, not 2–6.
• The first day deducted on every “continuation” certificate. The day is deducted once per episode. Check the series and number of the previous certificate and whether the illness continues uninterrupted.
• The first day deducted where an exception exists. Without the PNS marking or the hospitalisation entry, the certificate looks ordinary. The certificates of PNS patients on codes 12, 13 and 14 do not lose the first day either, and the 2–6 / 7+ split does not apply to exempt certificates. The payer is required to reject incorrectly completed certificates; the doctor or the insurance house that issued it can correct it on the form, with signature and stamp, or issue a duplicate marked “DUPLICAT”.
• The diagnosis code read as the indemnity code. The percentage, the payer and the contribution history depend on the latter.
• A work accident processed as ordinary illness with no record of the confirmation. Without the confirmation opinion (from the territorial pension house for work accidents, from the public health directorate for occupational diseases), payment is made as for ordinary illness (Norms, art. 67); after confirmation, the differences are recovered from the territorial pension house, and the certificate is completed or amended, as the case may be, with the appropriate indemnity codes (Law 346/2002, art. 37 para. (1)). You need to know which certificates are awaiting confirmation.
• The sick-child cap forgotten. The 45 days per year count for one child, not for one parent: the two parents, possibly with different employers, use up the same cap. That is why the statement of days already granted is required.
• Missed deadlines. The employee must notify you within 24 hours of the leave being granted and hand in the certificate by the 5th of the following month. The reimbursement request to the health insurance house has, in turn, a 90-day deadline; for work accidents and occupational diseases, recovery from the territorial pension house is done within 90 days of the date the work-related character is confirmed (Law 346/2002, art. 19 para. (7)).

How to claim back from the health insurance house

Only the share borne by FNUASS is reimbursed, not the employer’s share, and it cannot be offset against the health insurance contribution (art. 38 of OUG 158/2005). The steps:

1. Check every certificate before paying: the mandatory elements, the indemnity code, the number of days per employee and per condition. Incorrectly completed certificates are rejected (art. 36¹).
2. Pay the allowance through payroll and declare the information on the certificates and the calculation base in the D112.
3. File the request with the health insurance house in whose area your registered office is, on paper or remotely: the written request (annex 10 to the Norms), the summary of certificates and the second copy of the certificates. From 24 July 2026, annex 10 breaks down the allowances for ordinary illness and accidents outside work by the 55%, 65% and 75% rates and has a separate line for the amounts resulting from recalculation (Order 909/2026, Official Gazette no. 606 of 24 July 2026).
4. Respect the deadline: the request is filed within 90 days of the date on which you were entitled to make it (art. 40).
5. Wait for the review. The house checks the legality and conformity of the certificates, and approved amounts are paid within 60 days of filing, within the limit of the approved budget credits (Norms, art. 64).
6. If amounts are rejected, you fix the causes and file a new request within 90 days of the notification; after that deadline, the amounts are definitively rejected.

For confirmed work accidents and occupational diseases, the amounts paid by the health insurance house are recovered from the territorial pension houses (Norms, art. 67 paras. (3) and (4)), and the differences arising from confirmation are recovered by the employer, also from the territorial pension house, within 90 days of the date the work-related character is confirmed (art. 19 paras. (6) and (7) of Law 346/2002).

CASS by code, in brief

The 10% CASS is withheld only on allowances for codes 01, 07 and 10 (art. 155 para. (1) letter i) of the Fiscal Code). On the other codes it is not due. The calculation base, the D112 reporting and examples are in the article on CASS on sick leave.

Frequently asked questions

What is the difference between the indemnity code and the diagnosis code?

The diagnosis code shows the illness (ICD-10 classification), while the indemnity code (1–17, plus 51, 91 and 92) shows the payment regime: the percentage, who bears the cost, the contribution history and the duration. For payroll, the indemnity code is what matters.

Do 55/65/75% apply to all sick leave?

No. The duration-based rates are for code 01 only, ordinary illness or accident outside work. The other codes have their own percentages: 85% for maternity and child care, 75% for maternal risk and cardiovascular diseases, 80% for work accidents, 100% for quarantine, emergencies, tuberculosis, AIDS and neoplasms.

Who pays sick leave in 2026?

The employer pays the allowance through payroll but bears it only in part: days 2–6 for the illness codes (the first day is not compensated, with exceptions), and from day 7 FNUASS bears it. For the codes borne entirely by the fund, the employer pays and claims reimbursement from the health insurance house. The 2–6 / 7+ split applies only to non-exempt certificates; for exempt ones (see the next question), what remains, read literally, is the base rule in art. 12 of OUG 158/2005: the employer bears days 1–5 and FNUASS from day 6. Confirm the classification with the health insurance house.

On which codes is the first day paid?

On maternity (08), maternal risk (15) and care of an oncology patient (17), on codes 12, 13 and 14 for patients in national health programmes (tuberculosis, cardiovascular diseases, AIDS, neoplasms), plus for the other patients in national health programmes and those in hospital. The other codes follow the general 2026–2027 rule.

What do I do if the certificate has the wrong code or the PNS marking is missing?

The payer must reject an incorrectly completed certificate. The doctor or the insurance house that issued it can correct it on the form, with signature and stamp, or issue a duplicate.

How long do I have to claim the money back from the health insurance house?

At most 90 days from the date on which you were entitled to claim the amounts. The health insurance house pays approved amounts within 60 days of filing, within the limit of the approved budget credits.

How long can sick leave last?

As a general rule, at most 183 days within a year, with a possible extension of up to 90 days in justified situations. For cardiovascular diseases the duration is up to one year within the last two, for neoplasms and AIDS up to one year and six months within the last two, and for tuberculosis and burns, for the whole treatment.

How Workly helps

The Leave module keeps sick leave separate from the other types — annual, maternity, child care —, each with its own record. The diagnosis, the certificate series and the indemnity code are kept on the employee’s sick leave. Leave days reach payroll without you copying them by hand.

The calculation of the allowance itself — the per-episode rate, the first day, the employer/FNUASS split — is not automated in the payroll module: it is handled in the accounting program, where the values are also confirmed. For ordinary illness (code 01) you can estimate the figures with the sick leave allowance calculator; use it only for code 01 (the duration-based rates do not apply to the other codes). The calculator has a single days field, used both for the rate and for the days paid, whereas the law sets the rate by the certificate’s duration in calendar days and pays working days. If the certificate includes weekends or public holidays, the two numbers differ, so check the rate separately and treat the amount as an estimate; the calculator does not take into account the first-day exceptions for PNS and hospital care either. The obligation to report in REGES is described in the article on sick leave in REGES.

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Informational article, accurate at the date of publication. Not medical, tax or legal advice. The codes, rates and payment rules may change through legislation — always check the text in force at the official source (CNAS, ANAF, Official Gazette) or consult a specialist before making a decision.