Besides the persons insured in the public health system, as a consequence of paying a monthly contribution, the Law 95/2006 establishes other categories of persons who can benefit from rights similar to the ones of the insured persons, without the requirement of a contribution payment, among which the most frequent are the following:
Children during the period they are underage and subsequently; as long as they continue their studies, they are automatically insured in the public health system.
The employee, who intends to take as co-insured a person without incomes (in order for them to benefit from health insurance), must inform the employer and present the following supporting documents:
Moreover, upon the calculation of the income tax, the employee can benefit from a non-taxable amount in the form of personal deduction, which varies (increases) based on the number of persons dependant on them. The Tax Code defines the dependant as being wife, husband, children or other relatives up to the second degree of kinship included (namely parents, children, grandparents, grandchildren, siblings), who do not earn incomes that exceed 510 RON monthly and who do not own, under certain conditions, agricultural or forest lands.
The personal deduction for the underage children of employees can be granted to both parents, while for the other categories of persons, the deduction is granted to only one taxpayer.
Therefore, an employee can have several dependants, with the purpose of benefiting from a higher personal deduction, but only some of the dependants can become co-insured, that is, only the husband/wife or the parents who do not earn incomes.