An employer must declare the periods of 'incapacity for work' of his employees on a monthly basis to the Joint Social Security Centre (Centre commun de la sécurité sociale - CCSS) together with the end of month salary declarations.
There are several types of incapacity for work:
- leave due to illness or accident;
- leave for family reasons;
- maternity leave, exemption from work for pregnant or breastfeeding women;
- adoption leave;
- family hospice leave for nursing dying or seriously ill family members.
Who is concerned
The declaration of sick leave periods must be carried out on a monthly basis by the employer.
When the employer declares the incapacity for work of his employees, it is assumed that:
- the employer has registered the employees for social security;
- the employer has been informed by his employees of their incapacity for work.
How to proceed
Declaration to the CCSS
An employer must declare all the periods of incapacity for work of each of his employees on a monthly basis to the CCSS.
The form for the declaration of incapacity for work must be submitted within 10 days from the end of the month together with the salary declarations.
The declaration can also be made via seculine.
The incapacity for work and salary declarations automatically trigger the reimbursement of payments made by the employer during the period of continuation of pay by the National Health Fund or the employers' mutual insurance scheme.
For each uninterrupted period of incapacity for work (i.e. not interrupted by a return to work) the employer must indicate:
- the concerned employee's national identification number (matricule - 13-digit social security number);
- the surname and the first name of the employee;
- the start and end dates of the sick leave noted by the employer (i.e. the first and the last day of the uninterrupted absence from work);
- the precise number of hours of absence (whole numbers only) of the employee, during working hours, due to incapacity for work (not included in the declaration are public holidays and days on which the employee didn't or wouldn't have had to work);
- the type of incapacity for work.
Any period of incapacity for work that lasts several months must be declared for each of these months.Tip: it is recommended to keep a monthly statement of the number of days of sick leave during the previous 18 months. This will enable the employer to check the situation for each employee with respect to the period of continuation of pay in the event of sick leave.
The reimbursement for the periods of incapacity for work is carried out on a monthly basis by offsetting the amount against the cumulated amount of social security contributions requested by the Joint Social Security Centre (CCSS). If the reimbursement exceeds the amount of contributions, the excess amount is put in reserve unless the employer specifically requests the reimbursement.
The employer will only be reimbursed if:
- he has properly declared the periods of incapacity for work of his employees for the previous month;
- he has complied with the request for justification or further information from the CCSS, if any.
The detailled breakdown of reimbursements for each salaried worker is sent to the employer in a monthly statement.
The reference base used to calculate reimbursements is made up of the gross salary and the employer's share of contributions in respect of pension, illness and accident insurance.
The employer will be reimbursed 80 % of the reference base for standard periods of incapacity for work (caused by illness or accident).
The employer will be reimbursed 100 % for periods of incapacity for work concerning:
- an illness or accident that occurs during the trial period for a period of 3 months at the most;
- a leave of absence for family reasons;
- maternity or breast-feeding leave;
- adoption leave;
- family hospice leave.
Calculation of the amount to be reimbursed:
R = (A x nH) / TH x 0.8 for periods reimbursed at 80 %
R = (A x nH) / TH for periods reimbursed at 100 %
R = Reimbursement
A = Reference base
nH = number of hours of incapacity for work, validated by the CNS
TH = Total number of hours normally worked during the month