Coronavirus: Adjustment declaration for sickness benefits for the months between April and June 2020

23 Nov 2020


Dorothée David

In a press release published on 19 November 2020, the Joint Social Security Centre (Centre Commun de la Sécurité Sociale or CCSS) has provided information about benefits paid for periods of sickness for the period between April and June 2020, during which the financial burden of cash benefits was transferred from employers to sickness/maternity insurance schemes.

The CCSS explains that the Caisse Nationale de Santé (CNS) has just sent out the following:

  • compensation certificates for periods of sickness to insured individuals compensated by the CNS from the first day of their sickness during the months between April and June 2020, due to the suspension of the remuneration continuation mechanism; 
  • a summary of the employees affected and the benefits paid to them, sent to all employers, so that the latter have the information they need to determine whether their employees have received reduced compensation. 

Indeed, according to the law of 20 June 2020[1], employers must pay the difference between the remuneration normally owed and the benefits paid by the CNS for the months between April and June 2020 as a balance adjustment (see our Newsflash of 25 June 2020). 

The respective amounts need to be declared for the months in question in accordance with the usual rules for salary declarations submitted to the CCSS. 

Additional information provided by the CNS has been published for the benefit of employers about compensation certificates for their employees. 

[1] See article 1 paragraph 2 of the Law of 20 June 2020 extending the exemptions from the provisions of articles 11, paragraph 2, 12, paragraph 3 and 428, paragraph 4 of the Social Security Code and L. 121-6, paragraph 3 of the Labour Code.