Medical leave and micro-enterprise status in Romania in 2026

Last updated: 2 November 2026

Medical leave and micro-enterprise status in Romania: the 30-day rule

A Romanian micro-enterprise must have at least one employee (Fiscal Code, art. 47 para. (1) letter g). An employee means a person hired under a full-time individual employment contract; part-time contracts that add up to one full-time position, and management or mandate contracts paid at least the gross minimum wage, also count (art. 51 para. (4)).

Medical leave suspends the employment contract by law (Labour Code, art. 50 letter b). Since 25 February 2026, the Fiscal Code has a specific rule for this case: the one-employee condition is still met while the employee is on medical leave, provided the cumulated medical leave over the whole fiscal year does not exceed 30 days (art. 48 para. (3^3), added by Government Emergency Ordinance 8/2026).

If the cumulated medical leave exceeds 30 days in the fiscal year, art. 52 para. (3) applies accordingly. Under that provision, a micro-enterprise that no longer meets the employee condition owes profit tax from the quarter following the one in which the condition stopped being met. A micro-enterprise with a single employee whose employment ends keeps the condition if it hires a new employee within 30 days, on an indefinite contract or on a fixed-term contract of at least 12 months.

Other suspensions of the employment contract, such as maternity leave or quarantine, remain under art. 48 para. (3^1): the condition is met if the suspension lasts less than 30 days and occurs for the first time in that fiscal year.

What to do: track the days of medical leave of each employee who counts towards the condition, cumulated from 1 January, and plan a replacement hire or a second employee before the total passes 30 days.

LEGAL BASIS

Romanian Labor Code, Law 53/2003

CHAPTER IV

Suspension of the individual employment contract

Article 49

(1) The suspension of the individual employment contract can take place by law, by the agreement of the parties or by the unilateral act of one of the parties.

(2) The suspension of the individual employment contract has the effect of suspending the performance of work by the employee and the payment of salary rights by the employer.

(3) During the suspension, other rights and obligations of the parties may continue to exist than those provided for in paragraph. (2), if they are stipulated by special laws, by the applicable collective labor contract, by individual labor contracts or by internal regulations.

(4) In case of suspension of the individual employment contract due to an act imputable to the employee, during the suspension she will not benefit from any right resulting from her capacity as an employee.

(5) Each time that during the period of suspension of the contract there is a cause of legal termination of the individual employment contract, the legal cause of termination prevails.

(6) In case of suspension of the individual employment contract, all terms related to the conclusion, modification, execution or termination of the individual employment contract are suspended, except for situations where the individual employment contract terminates by law.

Article 50

The individual employment contract is suspended by law in the following situations:

a) maternity leave;

b) leave for temporary work incapacity;

c) quarantine;

d) exercising a function within an executive, legislative or judicial authority, for the entire duration of the mandate, if the law does not provide otherwise;

e) fulfilling a salaried leadership position in the union;

f) force majeure;

g) if the employee is under preventive arrest, under the conditions of the Criminal Procedure Code;

h) from the date of expiry of the period for which the notices, authorisations or attestations necessary for the exercise of the profession were issued. If, within 6 months, the employee has not renewed the permits, authorisations or attestations necessary for the exercise of the profession, the individual employment contract terminates by law;

i) in other cases expressly provided by law.

Romanian Fiscal Code, Law 227/2015, art. 48

(3^1) For the purposes of this title, if the employment relationship is suspended according to the law, the condition in art. 47 para. (1) letter g) is considered met if the suspension period is less than 30 days and the situation occurs for the first time in that fiscal year. Otherwise, art. 52 para. (3) applies accordingly.

(3^3) For the purposes of this title, by way of exception from para. (3^1), the condition regarding having one employee is considered met if the employee is on leave for temporary incapacity for work, according to the law, provided that the cumulated period of such leave over the whole fiscal year does not exceed 30 days. Otherwise, art. 52 para. (3) applies accordingly.

Sources: Fiscal Code (Law 227/2015), art. 47 para. (1) letter g), art. 48 paras. (3^1) and (3^3), art. 51 para. (4), art. 52 para. (3), consolidated form on legislatie.just.ro; Labour Code (Law 53/2003), art. 49 and 50.

This article is for information only and does not replace an analysis of your specific situation.

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Concediul medical și statutul de microîntreprindere: regula celor 30 de zile

Codul fiscal cere microîntreprinderii cel puțin un salariat (art. 47 alin. (1) lit. g). Concediul medical suspendă de drept contractul individual de muncă (Codul muncii, art. 50 lit. b). Din 25 februarie 2026, art. 48 alin. (3^3) din Codul fiscal, introdus prin OUG nr. 8/2026, consideră condiția îndeplinită dacă perioada cumulată a concediului pentru incapacitate temporară de muncă nu depășește 30 de zile pe întreg anul fiscal. Dacă depășește 30 de zile, Codul fiscal trimite la art. 52 alin. (3): microîntreprinderea datorează impozit pe profit începând cu trimestrul următor. Pentru celelalte cazuri de suspendare rămâne aplicabil art. 48 alin. (3^1).

BAZA LEGALA

Legea 53/2003 Codul muncii

CAPITOLUL IV Suspendarea contractului individual de munca

Articolul 49

(1) Suspendarea contractului individual de munca poate interveni de drept, prin acordul partilor sau prin actul unilateral al uneia dintre parti.

(2) Suspendarea contractului individual de munca are ca efect suspendarea prestarii muncii de catre salariat si a platii drepturilor de natura salariala de catre angajator.

(3) Pe durata suspendarii pot continua sa existe alte drepturi si obligatii ale partilor decat cele prevazute la alin. (2), daca acestea sunt prevazute prin legi speciale, prin contractul colectiv de munca aplicabil, prin contracte individuale de munca sau prin regulamente interne.

(4) In cazul suspendarii contractului individual de munca din cauza unei fapte imputabile salariatului, pe durata suspendarii acesta nu va beneficia de niciun drept care rezulta din calitatea sa de salariat.

(5) De fiecare data cand in timpul perioadei de suspendare a contractului intervine o cauza de incetare de drept a contractului individual de munca, cauza de incetare de drept prevaleaza.

(6) In cazul suspendarii contractului individual de munca se suspenda toate termenele care au legatura cu incheierea, modificarea, executarea sau incetarea contractului individual de munca, cu exceptia situatiilor in care contractul individual de munca inceteaza de drept.

Articolul 50

Contractul individual de munca se suspenda de drept in urmatoarele situatii:

a) concediu de maternitate;

b) concediu pentru incapacitate temporara de munca;

c) carantina;

d) exercitarea unei functii in cadrul unei autoritati executive, legislative ori judecatoresti, pe toata durata mandatului, daca legea nu prevede altfel;

e) indeplinirea unei functii de conducere salarizate in sindicat;

f) forta majora;

g) in cazul in care salariatul este arestat preventiv, in conditiile Codului de procedura penala;

h) de la data expirarii perioadei pentru care au fost emise avizele, autorizatiile ori atestarile necesare pentru exercitarea profesiei. Daca in termen de 6 luni salariatul nu si-a reinnoit avizele, autorizatiile ori atestarile necesare pentru exercitarea profesiei, contractul individual de munca inceteaza de drept;

i) in alte cazuri expres prevazute de lege.

Lege 227/2015 Codul fiscal

ART. 48 - Reguli de aplicare a sistemului de impunere pe veniturile microîntreprinderii

Textul în vigoare al art. 48 alin. (3^1) și (3^3) îl găsiți în forma consolidată a Codului fiscal pe legislatie.just.ro.