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Smart Update – exemption from the health contribution (CASS) of certain medical allowances

Starting from April 12, 2024, Emergency Ordinance No. 34/2024 has entered into force, a legislative document with measures to support disadvantaged mother-newborn couples with electronic social vouchers provided from non-repayable external funds for newborns, for amending Law No. 227/2015 regarding the Fiscal Code, as well as extending a deadline.

Among the most important provisions of this legislative act are the inclusion of new types of medical leaves in the list of exemptions from paying contributions to health insurance (CASS). Thus, maternity leave, maternal risk, oncological diseases, cardiovascular conditions, HIV/AIDS, medical-surgical emergencies, care for sick children, care for patients with oncological conditions, and severe burns become eligible for this support.

Furthermore, the ordinance clarifies that only health insurance benefits granted under art. 2 para. (1) lit. a) and b) of Government Emergency Ordinance No. 158/2005, related to medical leaves for indemnity codes 01, 07, and 10, remain included in the CASS calculation base.

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