Declaration and management of periods of incapacity for work

This page was last modified on 21-08-2017

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:

Forms / Online services

Carry out your procedure:

Who is concerned

The declaration of sick leave periods must be carried out on a monthly basis by the employer.

Prerequisites

When the employer declares the incapacity for work of his employees, it is assumed that:

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 12 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.

Reimbursement

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.

Calculation method

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:

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, as validated by the CNS

TH = Total number of hours normally worked during the month

Who to contact

125, route d'Esch
L-2975 - Luxembourg
Luxembourg
Phone: (+352) 40141-1
Fax: (+352) 40 44 81

Opening hours
08.00 - 16.00
125, route d'Esch
L-1471 - Luxembourg
Luxembourg
Phone: (+352) 27 57-1
Email cns@secu.lu