Reporting of periods of non-payment


The amended Act of 17 July 2020 on measures to combat the COVID-19 pandemic introduced the compulsory “3G” scheme in the workplace from 15 January 2022. Article 3f of the amended Act of 17 July 2020 specifies that “an employee who is denied access to his or her workplace may take, in accordance with the provisions of Article L. 233-10 of the Code du travail, the legal or contractual days of recreation leave. In the absence of an agreement or if the employee does not wish to use the legal or conventional days of recreation leave, he/she automatically loses the part of his/her remuneration corresponding to the hours not worked”.

Since the period of non-payment counts as an effective period of the insurance career within the limit of the 64-hour threshold, the employer or his representative must declare these periods of non-payment to the Centre commun de la sécurité sociale (CCSS) so that the latter can take these periods into account and determine the contributions for the pension risk relating to them.

The following declaration procedures must be followed:

  • The employer or his representative declares monthly the hours actually worked by the employee and the related wages by the usual means (DECSAL file for SECUline users or wage list).
  • The employer or his authorised representative declares periods of non-payment using the form below.

The periods of non-payment must be declared to the CCSS the month following the actual period.

The calculation of the relevant contributions will be made at a later date; the CCSS will keep you informed of the way in which the result of this calculation is communicated.