MALRET - SECUline

The CCSS automatically sends a MALRET file to the employer or their payroll provider whenever at least one work incapacity record from the DECMAL submission cannot be processed. This immediate feedback mechanism allows employers to identify and correct errors quickly, ensuring accurate processing of sick leave declarations and reimbursement requests from the Mutualité des Employeurs.

The MALRET file includes the same work incapacity period data originally submitted in the DECMAL file, supplemented with a rejection code (champ N° 2 code refus) that identifies the specific problem preventing processing. The file is structured as an ASCII-encoded text file with fields delimited by semicolons, following the standard SECUline technical specifications for data exchange between employers and the CCSS.

Upon receiving a MALRET file, employers must review each rejected record, identify the error indicated by the rejection code, correct the underlying data issue, and resubmit the corrected work incapacity declaration through a new DECMAL file. This correction process is essential because accurate work incapacity declarations, combined with salary declarations (DECSAL procedure), serve as the reimbursement request to the Mutualité des Employeurs for amounts paid as continued remuneration during employee sick leave.

MALRET serves as a critical quality control mechanism in Luxembourg's social security system. Employers are legally obligated to declare all work incapacity periods monthly to the CCSS, including sick leave, workplace accidents, and other periods qualifying for cash benefits. Unresolved MALRET rejections mean the employer's reimbursement requests remain incomplete, potentially affecting cash flow and creating compliance gaps with Luxembourg's social security obligations.