Sick leave can be caused by several events beyond the employee's control (illness preventing them from working, work-related accident, etc.). As an employer, this situation requires you to take certain hr management steps, but which ones? And what administrative formalities do you need to complete?
Obligations for the employer in the event of an employee's sick leave
The employer's obligations towards their employee on sick leave are numerous. They occur at the start of the sick leave in the event of a sick leave extended beyond a period of 6 months and until the employee's return (1). Here's what you need to know about the subject.
At the start of the work stoppage
As soon as the work stoppage begins, and after receiving the work stoppage notice from the doctor, the employer must issue the employee's salary certificate. This step must be taken as soon as possible to avoid delaying the payment of the Daily Social Security Allowances (IJSS) to which the employee is entitled. In the event that there are several employers, the employee must send a copy of their sick leave to each employer.
In the event of an extension of the sick leave beyond 6 months
An employee who believes that their state of health does not allow them to immediately resume their professional activity has the right to extend their sick leave. In this case, they must keep their employer informed of the progress of their illness, by sending the necessary documents to their manager themselves.
For their part, the employer is required to modify the expected end date of the sick leave using their payroll software - remember that the Nominative Social Declaration (or DSN) is generated using this computer interface. This has been mandatory for all private sector employers under the general and agricultural social security schemes since January 1, 2017 (2). It not only contains the employee's payroll data, but also allows you to indicate events concerning the worker's periods of activity (sick leave, work stoppage, maternity, end of contract, etc.) (3).
Upon the employee's return to work
Remember that the employee's return to work must be the subject of a fixed date, which must appear in the monthly nominative social declaration. If the employee returns to work earlier than expected, the employer must declare this new situation within 5 days of the return.
Issuing a salary certificate
A salary certificate, as we saw above, is a mandatory step for the employer in the event of an employee's work stoppage. This is a document used to determine the employee's entitlement to daily benefits, with calculation of the amount. It generally contains information relating to the company, the employee and the latter's situation (employee's identity, company identification, employee's situation on the date of sick leave, information concerning remuneration, hours worked, etc.).
Several paper forms currently exist. These are official CERFA-type documents:
- The salary certificate for illness (CERFA document no. 11135*04): this concerns in particular all questions relating to maternity, adoption and for pregnant women exempt from work.
- The salary certificate for an accident at work or occupational illness (CERFA document no. 11137*03).
- The salary certificate in the event of sick leave for an extension beyond 6 months (CERFA document no. 11136*05).
Paying daily allowances
Employees on sick leave are entitled to daily allowances (IJ), most often paid by social security. However, "supplementary" compensation may be added. These are paid by the employer. To be eligible for these benefits, the employee must be able to prove at least one year of seniority in the company (see Article L1226-1 of the French Labor Code). This supplement provides the employee with an income equal to 90% of their salary during the first 30 days of sick leave. During the following 30 days, this salary supplement increases to 2/3 (66.6%).
Requesting a Subrogation
Logically, daily allowances are paid to the employee by the primary health insurance fund (CPAM). The employer can request to have them paid directly into the employee's account: this is called salary subrogation. This option allows the employer to pay the benefits directly to their employee, or to be reimbursed the amount corresponding to these daily allowances by the CPAM (5).
Informing Health Insurance in the event of early return to work
The end date of sick leave can be brought forward by the employee, with the authorization of the attending physician (not to be confused with occupational medicine). In this case, the employer must be notified sufficiently in advance, so as to be able to organize the employee's return to work. Similarly, the employer must notify the Health Insurance of the early return of an employee on sick leave. If the employer or employee is forgotten and undue daily allowances are paid, financial penalties may be imposed.
(1) https://www.ameli.fr/entreprise/vos-salaries/arret-de-travail/formalites-employeur
(3) https://entreprendre.service-public.fr/vosdroits/F34059
(4) https://www.cidj.com/vie-quotidienne/justice/complement-d-indemnite-ce-que-vous-doit-votre-employeur
(5) https://www.ameli.fr/entreprise/vos-salaries/arret-de-travail/subrogation-salaire
