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All articles tagged with Health contribution.
Non-salary benefits 2026: the 33% monthly cap, euro limits for sport, health and pensions, how vouchers are taxed, employer deductibility and the real cost for the company and the employee.
Codes 01–17, 51, 91 and 92 on the sick-leave certificate: rate, who bears the allowance (employer or FNUASS), contribution history, duration, common errors and claiming back from the insurance house.
Unpaid leave: the legal basis, the employer's right to refuse, the duration set by internal rules, and the effects on length of service, contribution history and insured status.
Payslip guide: the employer's duty to inform, what elements it contains, how to read it line by line, electronic delivery and confidentiality.
Child-raising leave in 2026: the 85% allowance based on average net income, the minimum and maximum caps, the 10% CASS withholding, the two-year duration and the return-to-work incentive.
How to check whether payroll software complies with Romanian law: the 2026 rates, the personal deduction, sick leave, the accounting export, REGES and legislative updates.
Guide to co-insured CASS status after the 2025 reform (Legea 141/2025): who can still be co-insured, who pays CASS 10%, the exempt categories and filing D212 with ANAF.
Guide to CASS on sick leave benefit: the codes the contribution is withheld on (01/07/10), the exempt codes, the calculation base and how it is reported in D112.
2026 unemployment benefit guide: eligibility conditions, the formula based on the ISR and on seniority, the 10% CASS withholding, the 6/9/12-month duration and the file documents.
CASS 10% guide for 2026: withholding at source from gross pay, the categories newly liable after the 2025 reform, the end of co-insured status and the rule for pensioners.
Guide to Romanian payroll contributions in 2026: CAS 25%, CASS 10% and 10% income tax withheld from the employee, CAM 2.25% borne by the employer, and the link to monthly reporting.
Meal vouchers 2026: the maximum value of 45 lei, the one-voucher-per-day-worked rule, who is eligible and how the 10% income tax plus 10% CASS applies.