The National Office of Social Insurance emphasizes the need to correctly report information related to state social insurance on a name-by-name basis. One of the key points to keep in mind is the accuracy of reporting the periods during which employees (insured persons) are on sick leave.
We remind you that the employer is required to correctly report, via Table No. 2 of the IPC 21 Declaration, both the period during which the employee was on sick leave and the amount of the temporary disability benefit calculated and paid from the employer’s own funds. An insured person cannot work for pay and simultaneously receive the temporary temporary disability benefit. Thus, when determining the allowance paid from the state social insurance budget, the data from the personal social insurance account is reviewed. It is very important for the employer to accurately report the data regarding the period of sick leave, as well as the amount paid from its own funds for the first 5 calendar days of illness in the case of common illnesses. If, during the period when the insured person was on sick leave, the personal social insurance account contains data reported by an employer with the insured person’s category as 101 “person employed under an individual employment contract” or 123 “person employed on a part-time basis,” it is presumed that the person was working during that period as well, and thus loses the right to benefits (Art. 2, para. (41) of Law No. 289/2004). 
Government Decision No. 667/2025 on the determination of temporary incapacity for work and the issuance of sick leave certificates approved the mechanism for issuing electronic sick leave certificates, effective March 1, 2026. This document regulates the provision by medical institutions of data regarding temporary incapacity for work exclusively in electronic format, completely eliminating paper-based medical certificates. This is to ensure the functionality of the Sick Leave Certificate Portal. Through the Portal, employers are provided access to data regarding an employee’s sick leave at the time it begins, which ensures that errors are completely eliminated. 
In light of the above, we present the main rules that must be followed when completing Table No. 2 of the IPC 21 Declaration:
1. In the case of a common illness, report the amount of the allowance paid from the employer’s funds for insured person category 15311 for a 5-day period. The period beyond 5 days is not reported;
2. In the case of an illness caused by a work-related accident or an occupational disease, report the amount of the benefit paid from the employer’s funds for insured person category 15321 for a period of 20 calendar days. The period beyond 20 days is not reported, regardless of how long the temporary disability lasts;
3. In the case of an illness for which benefits are paid from the first day using BASS funds, the entire period of illness is omitted from the report.
The accuracy of the data reported by the employer directly affects the employees’ entitlement to and the amount of social insurance benefits provided.