The glossary to understand and take action

National Health Fund (CNS)

The CNS is involved in health and maternity insurance in Luxembourg. For employers, it is notably a contact point in monitoring incapacity for work and benefits falling within its remit.

Administration ou organisme professionnel · Luxembourg Fiduciaries Editorial Team · Reviewed on

Understand the scope

Its role for your business

The CNS does not replace the CCSS for affiliation and contributions. The employee's obligations towards the CNS and towards their employer must be distinguished, even if they concern the same absence.

In your file

When to contact them and what to prepare

Organise the receipt of information needed for payroll, the monitoring of dates and the corresponding declarations. Extensions or returns to work may change the handling of the case. Medical data must remain protected: the employer must not create a diagnostic file to manage an absence. Rely on up-to-date forms and instructions.

A scenario to help you understand

Educational example

An absence extends over several payroll periods: the company tracks the dates and declarations without confusing the initial certificate, extension and return to work.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Suivre les dates d’incapacité
  • Distinguer les destinataires des démarches
  • Protéger les données de santé

Connecting concepts

Terms to know as well

Continue with the concepts, contacts and procedures related to this topic.

Continuation of salaryContinuation of remuneration by the employer during an absence under the conditions provided for by the applicable rules.Joint Social Security Centre (CCSS)The Joint Social Security Centre (CCSS) notably manages registrations and the collection of social security contributions within its remit.Data minimisationA principle consisting of limiting the personal data used to what is necessary for the intended purpose.General Inspectorate of Social Security (IGSS)The IGSS carries out analysis, monitoring and support tasks in the field of social security. Its work and resources shed light on the functioning and development of the Luxembourg system.Employers’ Mutual Insurance Scheme (MDE)The Employers’ Mutual Insurance Scheme contributes to covering the cost of continued salary payments in the event of incapacity for work, under the applicable conditions. It is distinct from the CNS and the CCSS, even though their procedures are connected.Employment contractThe employment contract governs an employment relationship, with the respective obligations of the employer and employee within the applicable legal framework.

Put it into practice

Explore further with our guides

Practical guideEmployee illness: coordinating supporting documents, absences and payroll

Sources and verification

References consulted on 20 September 2026. Official procedures specify the applicable conditions and exceptions.

This guide explains a general process. The applicable rules depend on your situation; it does not constitute personalised advice. Report a correction.

A definition gives you a reference point. To examine your situation, clarify your question with a professional.