Leave & Absences

Sick Leave: Employee and Employer Obligations in Luxembourg

When unable to work due to illness, both the employee and the employer are subject to precise obligations and strict deadlines. Complying with them directly determines whether salary is maintained and whether dismissal protection applies. This guide presents the applicable rules in the order of questions an employee or HR professional typically faces when dealing with sick leave.

Topic: Leave & Absences Sources: Art. L.121-6 · Art. L.233-11 · Art. L.326-9 · Labour Code Updated: 12 June 2026

1. What does the employee do on the first day of illness?

As soon as their health prevents them from working, the employee is subject to two successive obligations whose fulfilment conditions all the legal protections that follow.

Obligation 1 — Notify the employer on the same day

The employee must notify the employer (or their representative) of their incapacity on the very day it arises (Art. L.121-6, para. 1). The notification may be given:

  • orally or in writing;
  • personally or through a third party (a family member, for instance).
The law imposes no specific form for this notification. The employer cannot require a phone call if the employee has effectively reached them by another means — text, email, message via a relative — provided the information actually reaches the employer on the same day. In practice, it is advisable to use the company's usual communication channel to avoid any dispute.

Practical case — Illness arising at the weekend

Example — Employee falls ill on a Saturday
The employee becomes ill on Saturday. The law requires notification "on the same day."
In practice, if the employer's office is closed at the weekend, the employee should try to contact their manager or HR via the usual contact details.
→ Waiting until Monday to notify carries the risk of breaching the legal obligation. It is better to send a message on Saturday, even informally.

Obligation 2 — Submit the medical certificate within 3 days

The employee must submit to the employer a medical certificate confirming their incapacity for work and its likely duration no later than the third day of absence (Art. L.121-6, para. 2).

Consequence of missing the 3-day deadline: if the medical certificate is submitted late, the employee loses the legal protections linked to incapacity for work, including the 26-week dismissal protection (Art. L.121-6, para. 3). This is one of the most common and most costly mistakes in practice.
Example — Certificate submitted on day 4
The employee falls ill on Monday. They notify the employer the same day.
They see a doctor on Wednesday but only submit the medical certificate on Friday (day 4).
→ The immediate notification obligation was met, but not the 3-day certificate requirement. The employee risks losing dismissal protection for this period of absence.

2. Will the employee be paid during sick leave?

The employer is legally required to maintain the employee's full salary and other contractual benefits for a limited period.

The 77-day rule over 18 months

Salary maintenance applies until the end of the calendar month in which the 77th day of incapacity occurs, calculated over a rolling 18-month reference period (Art. L.121-6, para. 3).

The 18-month period is rolling: it does not reset at the start of each calendar year. If an employee has already accumulated days of incapacity in the previous 18 months, those days count towards the 77-day total.
Example — Salary maintenance coming to an end
An employee reaches their 77th cumulative day of incapacity over the past 18 months on 10 March.
→ The employer's salary maintenance obligation ends at the end of March. From 1 April onwards, the CNS (National Health Fund) takes over with its own benefit scheme.

Calculating the amount maintained

The amount depends on the nature of the schedule:

  • Schedule fixed until the end of the month: base salary + regular bonuses and supplements + scheduled surcharges.
  • Schedule not fixed in advance: a daily allowance equal to the average daily salary over the previous 6 months (Art. L.121-6, para. 3).

3. Can the employee be dismissed during sick leave?

The 26-week protection period

The employer cannot give notice of termination or summon the employee to a pre-dismissal meeting during a period of 26 weeks from the day incapacity arises (Art. L.121-6, para. 3).

This protection applies provided the employee has met their two obligations: same-day notification and medical certificate within 3 days.

Any dismissal notified during this protection period — regardless of the stated reason — is deemed unfair dismissal (Art. L.121-6, para. 3). The employer exposes the company to unfair dismissal compensation.
Example — Dismissal attempted during sick leave
An employee has been on sick leave for 3 weeks. The employer, wishing to end the contract, notifies the dismissal in week 4 of sick leave.
The employee had duly notified the employer on the first day and submitted the certificate within 3 days.
→ The dismissal is unfair. The employee has 26 weeks of protection from the start of incapacity and may challenge the dismissal before the labour courts.

Protection applies even for serious misconduct

The dismissal protection applies even where the employer invokes serious misconduct (faute grave). However, once the 26-week period has expired, the employer may again terminate the contract, including for serious misconduct that occurred before or during the sick leave (Art. L.121-6, para. 3 and 5).

4. Special cases and exceptions to the protection

Exceptions to the dismissal protection

The 26-week protection does not apply in two situations (Art. L.121-6, para. 4):

  • The incapacity results from a criminal offence in which the employee voluntarily participated.
  • The notification or medical certificate is submitted after receiving a dismissal letter or a summons to a pre-dismissal meeting — except in cases of emergency hospitalisation, where the certificate may be produced within 8 days of admission.
The second exception covers situations where an employee who has already been dismissed or summoned attempts to place themselves retroactively under sick leave protection. The law does not permit sick leave to be used as a shield after a dismissal letter has been received.

Illness during annual leave

If an employee falls ill during their recreational annual leave, the days of incapacity covered by a medical certificate are not deducted from their annual leave entitlement (Art. L.233-11). Those leave days are preserved and may be taken at a later date.

To benefit from this rule, the employee must send the medical certificate to the employer within 3 working days of the onset of illness, if they are on Luxembourg territory.

Example — Employee falls ill during annual leave
An employee is on leave Monday to Friday. They fall ill on Wednesday and the doctor issues a sick note through to Friday inclusive (3 days).
They send the certificate to the employer on Thursday (2nd working day since the illness began).
→ The 3 days covered by the certificate are not counted against annual leave. The employee keeps 3 leave days to use later.

5. Unfitness for work and professional reclassification

Declaration of unfitness by the occupational health doctor

When the occupational health doctor declares an employee unfit to hold their current post, the employer can no longer keep the employee in that role (Art. L.326-9, para. 3). This is a legal obligation, not a matter of choice.

The reclassification procedure

Under certain conditions, a professional reclassification procedure may be initiated to find a position compatible with the employee's remaining capabilities. Two conditions must be met simultaneously:

  • the company employs at least 25 workers;
  • the employee has at least 3 years' seniority with the company.

When these conditions are met, two routes are available (Art. L.326-9, para. 5 and 6; Art. L.551-1):

  • Internal reclassification: the employer looks for a suitable post within the same company.
  • External reclassification: if internal reclassification is impossible, the procedure is referred to the Joint Commission (Commission mixte), a tripartite body responsible for guiding the employee towards a role compatible with their health in another establishment.
If the company has fewer than 25 employees, or if the employee has less than 3 years' seniority, the statutory reclassification procedure does not apply in the same way. Options may nonetheless be explored with the ADEM (employment agency) or the occupational health doctor.

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The information in this guide is provided for informational purposes only and does not constitute legal advice. It may contain inaccuracies or may not reflect the latest legislative or case-law developments. For any specific situation, please consult a qualified legal professional.