{"id":10054,"date":"2026-06-20T10:08:52","date_gmt":"2026-06-20T07:08:52","guid":{"rendered":"https:\/\/www.lugera.ro\/blog\/?p=10054"},"modified":"2026-08-03T11:52:38","modified_gmt":"2026-08-03T08:52:38","slug":"prima-zi-de-concediu-medical-platita-voluntar-de-angajator-taxe-si-reguli-de-payroll","status":"publish","type":"post","link":"https:\/\/www.lugera.ro\/blog\/prima-zi-de-concediu-medical-platita-voluntar-de-angajator-taxe-si-reguli-de-payroll\/","title":{"rendered":"Prima zi de concediu medical pl\u0103tit\u0103 voluntar de angajator: taxe \u0219i reguli de payroll"},"content":{"rendered":"<p>\u00cen perioada 1 februarie 2026 &#8211; 31 decembrie 2027, indemniza\u021biile de concediu medical vizate de <a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocumentAfis\/306237\">OUG nr. 91\/2025<\/a> se calculeaz\u0103 prin <a href=\"https:\/\/www.lugera.ro\/blog\/concediu-medical-prima-zi-de-medical-nu-mai-este-platita-din-februarie-2026-ce-prevede-ordonanta\/\">diminuarea cu o zi<\/a>. Pentru salaria\u021bi, aceasta \u00eenseamn\u0103 o pierdere de venit. Pentru angajatori, \u00eentrebarea este dac\u0103 pot acoperi voluntar suma \u0219i cum trebuie tratat\u0103 fiscal.<\/p>\n<p>Compensa\u021bia acordat\u0103 de companie nu este indemniza\u021bie de concediu medical \u0219i nu poate fi recuperat\u0103 din FNUASS. \u00cen lipsa unei scutiri speciale, ea se trateaz\u0103 ca venit salarial sau asimilat salariului.<\/p>\n<p><strong>Ce reguli se aplic\u0103 \u00een 2026<\/strong><\/p>\n<p>\u00cenainte de acordarea compensa\u021biei, angajatorul trebuie s\u0103 verifice dac\u0103 diminuarea indemniza\u021biei este \u00eentr-adev\u0103r aplicabil\u0103. <a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/310545\" target=\"_blank\" rel=\"noopener\">Legea nr. 64\/2026<\/a> excepteaz\u0103 anumite categorii de concedii medicale \u0219i stabile\u0219te c\u0103, \u00een cazul certificatelor succesive pentru acela\u0219i episod de boal\u0103, diminuarea se aplic\u0103 o singur\u0103 dat\u0103. Regula general\u0103, excep\u021biile \u0219i situa\u021bia certificatelor eliberate \u00een continuare sunt explicate \u00een articolul despre <a class=\"decorated-link\" href=\"https:\/\/www.lugera.ro\/blog\/concediu-medical-prima-zi-de-medical-nu-mai-este-platita-din-februarie-2026-ce-prevede-ordonanta\/\" target=\"_new\" rel=\"noopener\" data-start=\"3789\" data-end=\"3953\">prima zi de concediu medical \u00een 2026<\/a>. Separat, am analizat <a class=\"decorated-link\" href=\"https:\/\/www.lugera.ro\/blog\/prima-zi-concediu-medical-neplatita-2026-salariu-minim-payroll\/\" target=\"_new\" rel=\"noopener\" data-start=\"3976\" data-end=\"4139\">dac\u0103 angajatorul trebuie s\u0103 completeze venitul p\u00e2n\u0103 la salariul minim<\/a>.<\/p>\n<p><strong>Poate angajatorul s\u0103 compenseze ziua diminuat\u0103?<\/strong><\/p>\n<p>Da. Angajatorul poate acorda voluntar o sum\u0103 care s\u0103 acopere integral sau par\u021bial pierderea salariatului. Nu exist\u0103 \u00eens\u0103 o obliga\u021bie legal\u0103 general\u0103 de a face aceast\u0103 plat\u0103.<\/p>\n<p>Pe durata concediului medical, contractul individual de munc\u0103 este suspendat, iar salariatul nu presteaz\u0103 munc\u0103. De aceea, suma nu trebuie prezentat\u0103 drept salariu pentru o zi lucrat\u0103 \u0219i nici drept indemniza\u021bie medical\u0103. O formulare potrivit\u0103 \u00een documentele interne este \u201ecompensa\u021bie pentru diminuarea indemniza\u021biei de concediu medical\u201d.<\/p>\n<p><strong>Cum se taxeaz\u0103 suma acordat\u0103<\/strong><\/p>\n<p>\u00cen lipsa unei except\u0103ri exprese, compensa\u021bia intr\u0103 \u00een categoria veniturilor salariale sau asimilate salariilor. Prin urmare, se aplic\u0103 taxele salariale: impozit pe venit, CAS, CASS \u0219i contribu\u021bia asiguratorie pentru munc\u0103.<\/p>\n<p>Suma trebuie eviden\u021biat\u0103 separat \u00een statul de plat\u0103 \u0219i raportat\u0103 \u00een <a href=\"https:\/\/www.lugera.ro\/blog\/declaratia-112-2026-noul-formular-aduce-modificari-pentru-salariul-minim-netaxabil-si-concediile-medicale\/\">Declara\u021bia 112<\/a>, astfel \u00eenc\u00e2t s\u0103 fie distinct\u0103 de indemniza\u021bia de concediu medical.<\/p>\n<p>\u00cen cazul bolii obi\u0219nuite, procentul indemniza\u021biei depinde de durata episodului, potrivit <a href=\"https:\/\/www.lugera.ro\/blog\/indemnizatia-pentru-concediile-medicale-scurte-ce-s-a-schimbat-si-cum-se-aplica-in-practica-incepand-cu-1-august-2025\/\">regulilor de calcul pentru concediile medicale scurte.<\/a><\/p>\n<p>Pentru salaria\u021bii \u00eencadra\u021bi la salariul minim, speciali\u0219tii payroll trebuie s\u0103 verifice \u0219i impactul compensa\u021biei asupra facilit\u0103\u021bii fiscale aplicabile \u00een perioada iulie\u2013decembrie 2026. Suma de 200 de lei poate fi netaxabil\u0103 numai dac\u0103 sunt \u00eendeplinite condi\u021biile legale, inclusiv plafonul venitului brut realizat. Deoarece compensa\u021bia reprezint\u0103 venit salarial sau asimilat salariului, acordarea acesteia poate influen\u021ba verificarea plafonului de 4.600 de lei. Facilitatea se calculeaz\u0103, dup\u0103 caz, propor\u021bional cu perioada \u00een care contractul a fost activ.<\/p>\n<p><strong>Exemplu practic<\/strong><\/p>\n<p>Un salariat prime\u0219te un certificat medical pentru 5 zile lucr\u0103toare, iar diminuarea este aplicabil\u0103. Indemniza\u021bia se calculeaz\u0103 pentru 4 zile. Dac\u0103 angajatorul decide s\u0103 compenseze ziua r\u0103mas\u0103 nepl\u0103tit\u0103, acord\u0103 o sum\u0103 distinct\u0103, stabilit\u0103 prin politica intern\u0103. Aceasta este taxat\u0103 ca venit salarial, iar costul total al companiei va fi mai mare dec\u00e2t suma net\u0103 \u00eencasat\u0103 de salariat.<\/p>\n<p><strong>Ce trebuie stabilit \u00een politica intern\u0103<\/strong><\/p>\n<p>Pentru a evita tratamente diferite \u0219i erori \u00een payroll, compania ar trebui s\u0103 stabileasc\u0103 \u00eenainte de acordarea compensa\u021biei:<\/p>\n<ul>\n<li>cine beneficiaz\u0103 \u0219i pentru ce tipuri de concediu medical;<\/li>\n<li>formula de calcul: sum\u0103 brut\u0103, net\u0103 sau plafonat\u0103;<\/li>\n<li>perioada \u00een care se aplic\u0103 m\u0103sura;<\/li>\n<li>documentul intern, circuitul c\u0103tre payroll \u0219i modul de raportare.<\/li>\n<\/ul>\n<p>Regula trebuie aplicat\u0103 consecvent salaria\u021bilor afla\u021bi \u00een situa\u021bii comparabile \u0219i comunicat\u0103 clar: plata este un beneficiu voluntar al companiei, nu o indemniza\u021bie medical\u0103 prev\u0103zut\u0103 de lege.<\/p>\n<p><em>Lugera poate sprijini companiile prin <\/em><em><a href=\"https:\/\/www.lugera.ro\/servicii\/payroll-si-administrare-personal\/\">servicii de payroll \u0219i administrare de personal<\/a><\/em><em>, inclusiv \u00een configurarea tratamentului fiscal, documentarea politicilor interne \u0219i raportarea sumelor acordate.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00cen perioada 1 februarie 2026 &#8211; 31 decembrie 2027, indemniza\u021biile de concediu medical vizate de OUG nr. 91\/2025 se calculeaz\u0103 prin diminuarea cu o zi. Pentru salaria\u021bi, aceasta \u00eenseamn\u0103 o pierdere de venit. Pentru angajatori, \u00eentrebarea este dac\u0103 pot acoperi voluntar suma \u0219i cum trebuie tratat\u0103 fiscal. Compensa\u021bia acordat\u0103 de companie nu este indemniza\u021bie de [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":10055,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[663],"tags":[],"class_list":["post-10054","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-lugera-payroll"],"images":{"medium":"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2026\/08\/prima-zi-de-concediu-medical-platita-de-angajator-taxe-300x200.jpg","large":"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2026\/08\/prima-zi-de-concediu-medical-platita-de-angajator-taxe-1024x683.jpg"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Prima zi de concediu medical pl\u0103tit\u0103 de angajator: taxe<\/title>\n<meta name=\"description\" content=\"Angajatorul poate compensa voluntar prima zi de concediu medical. 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