The glossary to understand and take action

Continuation of salary

Continuation of remuneration by the employer during an absence under the conditions provided for by the applicable rules.

Notion comptable, fiscale ou juridique · Luxembourg Fiduciaries Editorial Team · Reviewed on

Understand the scope

Definition and points to distinguish

In the event of an employee’s illness in Luxembourg, the determination of the payment burden is based in particular on a rolling calculation and information from the CNS. The days on the certificate, the hours declared in payroll and the month in which the payment burden transfers to the fund must not be confused.

In your file

What this changes in practice

Continuation of salary during incapacity for work depends on the applicable conditions and mechanisms. A distinction must be made between the employee’s obligations, those of the employer and the involvement of social security bodies. Absences must be recorded and declared accurately to enable correct payroll processing and any reimbursements. An absence is not managed simply by changing the salary for the month.

A scenario to help you understand

Educational example

An employee submits a certificate of incapacity for work. The employer records the dates, processes payroll and makes the necessary declarations in accordance with the prescribed procedure.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Contrôler les dates d’absence
  • Effectuer les déclarations requises
  • Rapprocher les remboursements éventuels

The practical question

Find out more

Pourquoi rapprocher absences, paie et déclarations sociales ?

Ces informations décrivent le même événement sous des angles différents. Une date incohérente ou une prolongation non transmise peut produire un calcul ou remboursement incorrect. Organisez un circuit court entre réception de l’information, traitement de la paie et déclaration. Le suivi doit distinguer les périodes et décisions pertinentes au lieu de raisonner uniquement sur le mois courant.

Connecting concepts

Terms to know as well

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

Employment contractThe employment contract governs an employment relationship, with the respective obligations of the employer and employee within the applicable legal framework.Joint Social Security Centre (CCSS)The Joint Social Security Centre (CCSS) notably manages registrations and the collection of social security contributions within its remit.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.Occupational accident declarationThe accident declaration communicates to the competent body the circumstances of an event that may fall under accident insurance. It enables the case to be assessed without prejudging its recognition.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.Collective labour agreementA collective agreement setting out working conditions for employees and employers falling within its scope of application.

Put it into practice

Explore further with our guides

Practical guideEmployee illness: coordinating supporting documents, absences and payrollPractical guidePaid leave: making balances and requests reliable

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.