Declaration of incapacity for a self-employed person or private household

As a self-employed person or an employee of a private individual, the conditions associated with incapacity for work may differ from those of traditional company employees.

It is therefore crucial to understand your rights and obligations in this area and to take the appropriate steps to ensure your social protection and well-being during this period.

In a nutshell

Self-employed. This page contains:

  • information on the calculation and payment of financial benefits;
  • the means to guarantee a replacement income in the event of incapacity for work.

Employed by a private individual in a private household to look after a family's children or carry out domestic tasks. This page provides details of:

  • lthe employer's rights and obligations;
  • the procedure for declaring incapacity for work;
  • the terms and conditions for salary continuation and payment of financial benefits.

Everything I need to know

Declaration in case of residence in Luxembourg

You must use the form issued by the doctor, which consists of three sections containing the following information:

  • 13-digit identification number
  • Start and end dates of incapacity for work
  • Diagnostic code
  • Date of issue
  • Stamp or signature of prescribing doctor

Good to know: the 13-digit identification number is structured as follows: YYYYMMDD (year, month and day of birth) followed by XXXXX (five personal digits).

How to proceed:

  • Send the first part (original) to the CNS.
  • Keep the third section for your personal files.

Declaration for cross-border workers

The 13-digit identification number issued in Luxembourg must appear on the certificate of incapacity for work. If it is not entered by the doctor, it can be added manually.
If the identification number is entered on the certificate by the insured, the sections reserved for the doctor must not be used. Any changes or additions in these sections are not permitted and may result in penalties, as well as the invalidity of the certificate (see ‘Penalties’).
The doctor may issue a certificate that differs from the one in force in Luxembourg, depending on the country of residence:

  • If you live in France, the doctor will issue a certificate consisting of section 1 for the health insurance fund, which must be sent to the CNS.
  • If you live in Germany and the electronic certificate (eAU) is used, you should ask your doctor for a printed copy of the certificate to send to the CNS.
  • If you live in Belgium, most certificates have only one section, which must be sent to the CNS. If you need a duplicate, we recommend that you ask your doctor to provide one.

Deadline for declaring incapacity for work

Incapacity for work of 2 working days or less

If you are unable to work for 2 working days or less, you do not need to notify the CNS, neither by post nor by telephone.

Incapacity for work of 3 days or more

If you are off work for 3 days or more, the certificate of incapacity must be sent to the CNS no later than the end of the 3rd working day of absence. The postmark will be taken as proof, whether the employee is at home or abroad at the time of the illness.

Retroactive effect of the certificate of incapacity for work

The medical certificate must be issued no later than the third day of incapacity for work or its extension. It may therefore have a retroactive effect of up to two days. Beyond that date, it will only be taken into account by the CNS from the date it is issued.

For example, if the illness begins on a Monday and the employee consults the doctor on Wednesday, the doctor may issue a certificate from Monday. In this case, the entire period of incapacity will be taken into account. On the other hand, if the doctor's visit takes place on Thursday and the certificate is dated from Monday, the CNS will consider that the period of incapacity began on Thursday.

Extension of incapacity for work

If the incapacity for work is extended by the doctor, a new certificate must be sent to the CNS before the expiry of the second working day following the date initially scheduled for the return to work.

How do I declare my incapacity for work to the CNS?

Online

Use the 'Notification of incapacity for work to the CNS' form.

Access to the form for declaring an incapacity for work

By post

To send the certificate of incapacity for work by post, I will use the following address (without postage from Luxembourg):

Caisse nationale de santé
Indemnités pécuniaires
L-2980 Luxembourg

What are the penalties?

Non-declaration of a certificate of incapacity for work

If the self-employed person fails to send their certificate of incapacity for work to the CNS, the CNS will send them a letter asking them to fulfil their obligation. But be careful! In the event of a repeat offence, under article 447 of the Social Security Code, the CNS may impose a penalty of up to €750.

Falsifying a certificate of incapacity for work

Warning! Any suspect certificate is reported by the CNS department responsible for processing medical certificates to the department dedicated to combating abuse and fraud for investigation.

Good to know: any modification of the data in the sections reserved for the doctor, by the insured or by a third party, exposes the latter to a penalty, the invalidity of the certificate and the reporting of the facts to the State Prosecutor.

The certificate is declared null and void in all cases. However, the amount of the penalty depends on the seriousness of the offence:

  • Modification of data for a period of less than or equal to three days of incapacity for work: 200 euros;
  • Modification of data for a period of more than three days of incapacity for work: 500 euros;
  • Repeat offence for any period: 750 euros.

What are particular conditions for the self-employed?

As a self-employed person, specific conditions apply to the payment of financial benefits.

See the Q&A below for more details.

How long does it take for the financial benefits to be paid?

As a self-employed person, no benefit is paid by the CNS during the initial period of incapacity for work, known as the 'waiting or suspension period'.
However, during this initial period of illness, it is possible to receive financial benefits from the Employers' Mutual Fund (Mutualité des employeurs). For more information on this subject, please see the section below entitled 'Ensuring a replacement income'.

How does the CNS determine the start of payments and thus the end of the waiting period?

The payment charge for a month is determined as follows:
The CNS will pay for a month, or the days of sickness occurring during that month, if, during the 12 months preceding that month, a total of at least 77 days of incapacity for work have been accumulated. The 77 days are calculated on the basis of a reference period of 18 consecutive months preceding the month in question.

Payment of financial benefits: a practical example to clarify the process

When a self-employed person is on sick leave, the question may arise as to whether the month of August 2024 will be paid by the CNS. For this to be the case, 77 days of incapacity for work must have been reached in July 2024. This total is calculated over a reference period of 18 months, from February 2023 to July 2024.

If the self-employed person has been absent due to illness for 77 days or more during this period, the sickness days in August will be covered by the CNS. On the other hand, if there are fewer than 77 days, sick pay will remain suspended for the month of August or will be covered by the Employers' Mutual Fund, if the self-employed person is voluntarily affiliated to the latter.

Good to know: The payment charge is determined for each month, and the reference period also changes each month. If the 77-day incapacity threshold is no longer reached, entitlement to benefit payments from the CNS ends again.

Can sick days be declared without a certificate from my doctor?

No!
Any incapacity for work must be declared to the CNS by means of a medical certificate for incapacity for work. This certificate is required to enable the CNS to pay benefits where appropriate.

How are the financial benefits calculated?

For the self-employed, the financial benefit corresponds to the contributory base applied when the incapacity for work was declared. It is recalculated each time the basis for assessment changes.

Incapacity for work of less than one month

If the period covered by benefits is less than one month, each day is counted as one thirtieth of a month.

Ensuring a replacement income

It is possible to join the Mutualité des Employeurs (MDE) voluntarily in order to receive a replacement income during the period of suspension of the CNS's financial benefits.

Please note: It is important to ensure that all days of illness, including those during the suspension period, are covered by a medical certificate, and that these certificates have been sent to the CNS.

To find out more, I click here

Declaration of incapacity for work

When incapacity for work is prescribed by a doctor, the employer and the CNS must be informed.

Without certificate - absence of 2 days or less

  • The CNS should be notified by telephone (+352 2757-4800) if no certificate is available and the absence from work does not exceed two days.
  • The employer must also be informed immediately.

With certificate - absence of more than 2 days

  • Section 1 of the certificate of incapacity for work must be sent to the CNS.
  • Section 2 must be sent to the employer.

Sick child

In the event of illness of a child, if I request a leave for family reasons, it is imperative that I justify my absence with a medical certificate from the first day, following the procedure indicated above.

Declaration of incapacity for work to the CNS

Without certificate - Absence of 2 days or less

You must notify the CNS by telephone (+352 2757-4800).

With certificate - Absence of more than 2 days

Online

I should use the 'Declaration of incapacity for work to the CNS' form available online.

Access to the form for declaring an incapacity for work
By post

To send the certificate of incapacity for work by post, I will use the following address (without postage from Luxembourg):

Caisse nationale de santé
Indemnités pécuniaires
L-2980 Luxembourg

Quelles sont les sanctions prévues ?

Non-declaration of a certificate of incapacity for work

If the self-employed person fails to send their certificate of incapacity for work to the CNS, the CNS will send them a letter asking them to fulfil their obligation. But be careful! In the event of a repeat offence, under article 447 of the Social Security Code, the CNS may impose a penalty of up to €750.

Falsifying a certificate of incapacity for work

Warning! Any suspect certificate is reported by the CNS department responsible for processing medical certificates to the department dedicated to combating abuse and fraud for investigation.

Good to know: any modification of the data in the sections reserved for the doctor, by the insured or by a third party, exposes the latter to a penalty, the invalidity of the certificate and the reporting of the facts to the State Prosecutor.

The certificate is null and void in all cases. However, the amount of the penalty depends on the gravity of the offence:

  • Modification of data for a period of less than or equal to three days of incapacity for work: 200 euros;
  • Modification of data for a period of more than three days of incapacity for work: 500 euros;
  • Repeat offence for any period: 750 euros.

Additional information

What does the employer have to declare?

The employer must declare the employment of the employee in his private household to the Joint Social Security Centre (CCSS).

If the employee is unable to work, the employer must declare the hours of absence to the CNS in order to obtain reimbursement.

To find out all about the employer's obligations and rights in the event of incapacity for work of their household employee, click here: Employer - Sickness declaration for household employees

Continued salary or financial benefits?

If the employee is ill or absent to care for their sick child, their employer will continue to pay their salary. This amount will be reimbursed to the employer upon declaration to the CNS.

In the event of extended incapacity for work, the CNS will inform the employer of the date on which the financial benefits will begin to replace the salary paid by the employer.

Good to know: dispensation from work due to pregnancy, maternity leave and adoption leave are compensated directly by the CNS from the first day of absence.

How do I send my sick leave to the CNS?

Contact us

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