Employer Mutuality – reimbursed benefits
In case of incapacity to work of an employee, the employer is first responsible for maintaining the remuneration of the employee person unable to work until the end of the month in which the 77th day of incapacity to work occurs within a reference period of 78 weeks. For the remaining period and for a maximum total duration of 78 weeks calculated over a reference period of 104 weeks, the payment of the sickness benefit is the responsibility of the CNS.
The employer can protect himself against this risk. Indeed, the purpose of the Employer Mutuality is to reimburse employers for a large part of the financial cost of continuing to pay salaries to employees who are unable to work.
Thus, the Mutuality reimburses members for periods of incapacity at the expense of the employer up to 80 % of the wages due. This rate is 100 % in certain cases: trial period, family/accompanying leave or quarantine/isolation. Members’ contributions are calculated on the basis of their financial absenteeism rate, a concept that relates the amounts reimbursed for absences to the contribution base for the same period for each company.
Finally, affiliation is compulsory for employers but voluntary for the self-employed. During the health crisis, the loss of income for certain categories of professions did not go unnoticed. Hence the advice to join the Mutuality in order to protect oneself against loss of income in case of illness or accident during the period not covered by the sickness and maternity insurance. So far, more than 60 % of the self-employed have opted for membership of the Mutual Benefit Society.