If you’re not familiar with the French formalities required when an employee is on sick leave, MIA Assurances provides you with a complete overview of the steps to declare a sick leave and understand how compensation works under your Income Protection plan.
In 2025, the rules have become stricter: tighter deadlines, mandatory secure forms, and new provisions regarding paid leave. This guide explains step by step the employer’s obligations, the latest regulatory changes, and best practices to avoid delays or loss of rights.
Is declaring sick leave necessary ?
If you have taken out an Income Protection plan for your employees, they benefit from salary maintenance in case of sick leave.
When they notify you of their absence, they must provide a certified Medical Certificate issued by their doctor indicating the prescribed duration. It is then your responsibility, as HR Manager or Company Director, to declare this leave to the statutory health insurance (CPAM) and to your corporate insurance plan. This declaration is essential to trigger compensation. Get the certificate templates to be completed at ameli.fr .
⚠️ New in 2025: Any delay in sending the certificate or extensions results in the loss of benefits for uncovered days. Extensions must be prescribed before the previous leave ends and sent within 48 hours.
How to declare sick leave ?
Here are the steps to follow as an employer:
1 – Declaration to the health insurance authority
When an employee is on sick leave, the first step is to declare it to the statutory health insurance (CPAM).
- You have 48 hours to transmit the information via the DSN (Déclaration Sociale Nominative).
- Then, you must send the medical certificate and the salary statement within 5 days.
- This salary statement is essential for Social Security to calculate the daily allowance based on the employee’s usual salary.
📌 Templates are available on ameli.fr.
2 – Declaration to your insurer
Once the CPAM formalities are completed, you must inform your Income Protection insurer.
- Check your policy’s Specific Conditions for the waiting period (usually 30, 60, or 90 days).
- Even if the waiting period hasn’t expired, we recommend declaring the leave immediately to “set the date” and avoid future disputes.
- Once the waiting period ends, the insurer will pay the benefits provided under your plan.
3 – Documents to Provide to the Insurer:
To complete your file, you will need:
- The insurer’s sick leave declaration form.
- The confidential medical questionnaire, completed by the doctor and sent directly to the insurer.
- The employee’s last 12 payslips.
- The breakdown of daily allowances paid by Social Security.
⚠️ Important: Since July 2025, if the transmission is not electronic, the medical certificate must be issued on the new secure Cerfa form (with hologram and magnetic ink). Scans or photocopies are now refused and may be considered falsification.
How does sick leave compensation work?
Two scenarios are possible:
- In most cases, the employer maintains the employee’s salary. The employee continues to receive their usual pay, and the employer receives compensation from Social Security and the Income Protection plan.
- In other cases, the employee receives daily allowances directly from Social Security, supplemented by the Income Protection benefits.
Check the waiting periods in your policy: the Income Protection plan only covers benefits once the waiting period has expired.
Consequences of late declaration
A delay or failure to declare can have serious consequences. The insurer may refuse partial or full compensation, forcing the employer to maintain the employee’s salary without the contractual reimbursement.
Since 2025, tolerance for late extensions has been removed: any delay results in loss of benefits for uncovered days.
Key Updates for 2025
- Strict deadlines: 48 hours for CPAM, 30 days for the insurer.
- Mandatory secure Cerfa form for paper certificates.
- Paid leave can now be postponed if illness occurs during vacation.
- No more tolerance for late extensions or gaps between two sick leaves.
MIA Assurances remains at your disposal to provide detailed guidance on the procedure according to your insurance policy.