Sick leave by country / Luxembourg
Sick leave and sick pay in Luxembourg
Who pays when someone is ill, how much, for how long, and what the certificate rules are — in plain English, whether you run a team in Luxembourg or work on one.
In Luxembourg the employer continues full salary from the first day of sickness until the end of the month in which the employee reaches their 77th day of incapacity, counted across a rolling 18-month period. After that the Caisse nationale de santé pays the sickness benefit directly, for up to 78 weeks within 104 weeks. The employer recovers most of its cost from the Mutualité des employeurs.
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How it works
Two features make the Luxembourg scheme unusual. First, the employer pays 100% of salary with no waiting day and no tapering — there is no reduced rate, unlike Belgium or Austria. Second, the 77 days are counted in calendar days across an 18-month reference period rather than per illness, so repeated short absences accumulate towards the same ceiling; when the threshold is passed, the CNS takes over payment from the following month. Employer cost is cushioned by the Mutualité des employeurs, a compulsory mutual scheme that reimburses 80% of the continued salary. The CNS benefit that follows is capped at five times the social minimum wage and runs to a maximum of 78 weeks in any 104-week window, counting sickness, accident and occupational disease together.
Worth knowing: Because the 77 days are calendar days counted over a rolling 18 months, an employee with a chronic condition can exhaust the employer period through a series of short absences rather than one long one — which is why the counter, not the current absence, is the number to watch.
If you run a team in Luxembourg
Pay full salary from day one and track the 77-day counter across 18 months, not per illness — it is the rolling total that ends your obligation. Claim the 80% reimbursement from the Mutualité des employeurs. You may require the certificate by the third day. Sickness does not reduce the 26-day annual leave entitlement, and leave that could not be taken because of illness is carried over.
If you work in Luxembourg
Tell your employer on the first day of absence and send the medical certificate by the third day — late certification is the usual reason pay is withheld. Your salary continues in full until the month in which you pass 77 days of incapacity in 18 months; after that the CNS pays you directly, so check that your bank details are registered with them.
Sickness and annual leave
Annual leave continues to accrue during sickness, and an employee who falls ill before or during leave keeps those days: certified sickness days are not counted as annual leave. Leave that could not be taken because of illness is carried over beyond 31 March.
The annual leave entitlement itself is covered on our Luxembourg annual leave page — 26 working days minimum.
Keeping the record straight
Sick pay rules turn on dates: the day the illness started, the day the certificate was due, the day the employer's obligation ends and the benefit takes over. In Luxembourg those dates decide who pays and how much, and they have to be provable months later — to a payroll auditor, an insurer, or the employee. A shared spreadsheet rarely survives that; a tracker like Leavo records each absence with its dates and approvals alongside annual leave, so the record exists before anyone asks for it. We compare the options in our leave management software guide, and the policy side — carryover, payout, accrual — in our guides.
Sick leave in Luxembourg: common questions
How long does the employer pay in Luxembourg?
Full salary until the end of the month in which the employee reaches their 77th day of incapacity, counted over a rolling 18-month reference period in calendar days — not per illness.
Who pays after the employer period?
The Caisse nationale de santé pays the indemnité pécuniaire directly to the employee, for a maximum of 78 weeks within a 104-week reference period, capped at five times the social minimum wage.
Does the employer bear the whole cost?
No. The Mutualité des employeurs, a compulsory mutual scheme, reimburses 80% of the salary continued during the employer period.
What happens if I fall ill during my annual leave in Luxembourg?
Annual leave continues to accrue during sickness, and an employee who falls ill before or during leave keeps those days: certified sickness days are not counted as annual leave. Leave that could not be taken because of illness is carried over beyond 31 March.
Source
Primary source: Code du travail, art. L.121-6 (continuation de la rémunération); Code de la sécurité sociale (indemnité pécuniaire de maladie). Rates and caps change — often every January or April — and collective agreements frequently improve on the statutory scheme. Confirm against the current text before acting. See our methodology.