Notice of periods of non-payment

The amended Law of 17 July 2020 on measures to combat the COVID-19 pandemic introduced the compulsory '3G' scheme in the workplace from 15 January 2022. Article 3septies of the amended Law of 17 July 2020 states that 'employees who are refused access to their workplace may take, pursuant to the provisions of Article L. 233-10 of the Labour Code, statutory leave days as determined by the law or a collective agreement. In the absence of an agreement, or if the employee does not wish to use their statutory leave days as determined by the law or a collective agreement, they automatically lose the portion of their wage corresponding to the hours not worked'.

Since the non-payment period counts as an actual period for the pension insurance record up to the limit of 64 hours, the employer or their authorised representative must declare these non-payment periods to the Social Security Centre (Centre commun de la sécurité sociale - CCSS) so it can take them into account and determine the corresponding contributions for pension cover.

Declarations can be made as follows:

• Each month, the employer or their authorised representative declares the hours actually worked by the employee and the corresponding wages through the usual procedure (DESCAL file for SECUline users or payroll).
• The employer or their authorised representative declares any periods of non-payment using the form below. There is currently no SECUline procedure in place for declaring these periods.
  

Non-payment periods must be declared to the CCSS the month following the period in question.

The CCSS will subsequently calculate the corresponding contributions; we will keep you informed on how you can expect to receive the result of these calculations.

Article 3septies of the amended Law of 17 July 2020 further states that:

'By derogation from Article 240 of the Social Security Law Code, aside from the State intervention set out in Article 239 of the Social Security Law Code, the contributions provided for in paragraphs 2 and 3 are payable in equal shares by the employees and the employers'.

By way of derogation from Article L. 224-3 of the Labour Code, the share of the contributions payable by the employee corresponding to the unpaid hours required to reach the limits provided for in paragraph 2, or where applicable, paragraph 3, is deducted by the employer from the salary owed over a period which may not exceed 6 months from the first day of the month following the month for which these contributions are due'.

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