As of 15 January 2022, legal provisions introducing the obligation to present a COVID-19 vaccination, recovery or negative test certificate at the workplace have come into force.
These health protection measures may also have an impact on social security, particularly with regard to declarations to the Joint Social Security Centre (Centre commun de sécurité sociale, CCSS) and certificates for incapacity for work.
Declaration of periods of non-payment
Article 3septies of the amended law of 17 July 2020 on measures to combat the COVID-19 pandemic (COVID law) specifies that "an employee who is refused access to his or her workplace may take, in accordance with the provisions of Article L. 233-10 of the Labour Code, the legal or contractually agreed days of recreation leave. In the absence of an agreement or if the employee does not wish to use the legal or conventional days of recreation leave, he/she automatically loses the part of his/her remuneration corresponding to the hours not worked."
Thus, if the employee does not meet the legal conditions for attending the workplace and does not take leave, or if leave is not granted, the hours or days in question are not paid.
While the social security affiliation of the person concerned is maintained, specific rules are to be applied, in particular as regards pension insurance.
Indeed, since the period of non-payment counts as an effective period of the insurance career within the limit of the threshold of sixty-four hours per month, the employer or his authorised representative must declare these periods of non-payment to the CCSS so that the latter can take these periods into account and determine the related pension contributions.
The following reporting procedures must be followed:
- The employer or his authorised representative declares monthly the hours actually worked by the employee and the related wages by the usual means (DECSAL file for SECUline users or wage list).
- The employer or his authorised representative declares periods of non-payment by means of a specific form available on the CCSS Internet portal (https://ccss.public.lu/fr/actualites/2022/01/07.html)
Periods of non-payment must be declared to the CCSS the month following the actual period.
It should be noted that households having an employee are also concerned by these provisions.
The calculation of the related contributions will be done later by the CCSS, which will be communicated by the CCSS.
Periods of incapacity for work
With regard to work absences due to the employee's medical incapacity, it is recalled that this incapacity must be established by a doctor who then draws up a certificate of incapacity for work.
While the National Health Fund (Caisse nationale de santé, CNS) does not foresee any reinforced or specific controls as from 15 January 2022 with regard to the incapacities for work issued for this period, it is recalled that the control systems with regard to incapacities are nevertheless applied.
On the one hand, the CNS carries out an administrative control, which allows it to check, among other things, whether the insured person complies with the rules on leaving the country during an incapacity for work.
More detailed information can be found on the CNS Internet portal:
On the other hand, the Social Security Medical Board (Contrôle médical de la sécurité sociale, CMSS) carries out a medical inspection of insured persons who have submitted an incapacity for work. For this purpose, insured persons are summoned to the CMSS, which makes a medical assessment of the person's state of health and determines whether or not the incapacity for work is justified at the time of the medical examination.
Even if no reinforced or specific controls are planned from 15 January 2022, the situation will be closely monitored and more specific measures may be taken within the existing legal framework.
Press release by the Ministry of Social Security