Work Incapacity Declaration - CCSS

What is a work incapacity declaration to the CCSS? — A work incapacity declaration to the CCSS is a mandatory monthly procedure through which employers report periods of employee absence due to illness, accident, or other incapacity reasons to the Centre Commun de la Sécurité Sociale. In Luxembourg, employers must submit this information via the DECMAL electronic file through SECUline or paper form, declaring both the absence periods and the exact number of hours the employee was unable to work.

Why must employers declare work incapacity periods? — This declaration serves two critical purposes. First, it fulfills the employer's legal obligation to report all periods when employees cannot work due to health reasons. Second, it enables automatic reimbursement from the Mutualité des Employeurs (Employers' Mutual Insurance), which compensates employers for wages paid during employee absences. Without proper declaration, employers cannot receive reimbursement for continued salary payments.

What information must be included in the declaration? — Employers must provide the following details in their DECMAL submission:

When must the declaration be submitted? — Employers must submit work incapacity declarations monthly, within 10 days following the end of each calendar month. The declaration covers all absence periods from the previous month and must be submitted alongside the monthly salary declaration (DECSAL) to ensure proper processing and reimbursement.

How does the Employers' Mutual Insurance reimbursement work? — When employers submit both the DECMAL work incapacity declaration and DECSAL salary declaration, they automatically request reimbursement from the Mutualité des Employeurs. The reimbursement calculation is based on the gross salary plus employer social security contributions (health insurance, pension, and accident insurance). Employers receive 80% reimbursement for standard illness or accident absences, and 100% reimbursement for specific situations including probationary periods (up to three months maximum), family leave, accompanying leave, or quarantine measures.

Who can submit work incapacity declarations? — Both employers and authorized fiduciary firms (mandated payroll providers) can submit work incapacity declarations through SECUline. The electronic DECMAL procedure allows for declarations of the current collection period, retroactive declarations for previous periods, and deletions of previously declared periods when corrections are necessary.

What types of incapacity must be declared? — Employers must declare all types of work incapacity including ordinary illness, work accidents, maternity leave, family leave to care for sick children, accompanying leave for dying relatives, and quarantine or isolation measures. All periods must be declared regardless of whether the employer continues salary payments or whether the Caisse Nationale de Santé (CNS) assumes responsibility for compensation.

Synonyms: DECMAL declaration, incapacity reporting, sick leave declaration, absence notification to CCSS, work incapacity notification