DECMAL

In addition to the periods of incapacity for work, the employer is obliged to enter the exact number (whole number) of hours for which their employee was absent due to incapacity for work during working hours in the 'DECMAL' monthly incapacity for work file. These hours constitute the hours for which reimbursement by the Employers' Mutual Insurance is claimed.

For more information, please see the 'Declaring incapacity for work' section.

The 'DECMAL' procedure is intended for employers and tax accountants authorised by employers. It contains the incapacity for work records:

• for the new collection period (current month -1);
  
• relating to a retroactive declaration for a previous period;
  
• relating to the deletion of a previous period.

Each month, the employer is obliged to inform the Social Security Centre (Centre commun de la sécurité sociale - CCSS) of any periods of incapacity for work relating to its employees in the past month. This includes not only periods of incapacity for work due to illness or a work accident, but also other periods for which the cash benefit was granted.

 

 

The incapacity for work declaration, together with the wage declaration ('DECSAL' procedure) constitutes a request for reimbursement by the Employers' Mutual Insurance of the amounts paid under the continuation of wage payment by the employer for its employees' periods of incapacity for work.

Pursuant to Article 29 of the Social Security Law Code (Code de la sécurité sociale - CSS), the public sector does not declare periods of incapacity for work for employees who are not entitled to sickness benefit but are legally or contractually entitled to continuation of their wage payment indefinitely.

 

DECMAL file specifications

• The file is an uncompressed, ASCII-coded text file;
• Fields are separated by a semicolon (;);
• Each record ends with a carriage-return (0D hex) and a line-feed (0A hex).

File name when sent using SOFiE

DECMAL.dta