Paid leave and sick leave

Examples provided by the authorities to answer a number of practical questions.   Act no. 2024-364 of 22 April 2024 brought the Labour Code into line with European law following the rulings of 13 September 2023 (see our April news item on the subject for a reminder of the applicable rules). However, these new legal rules on the acquisition of paid leave entitlements during sick leave and on the taking of such leave raise a number of practical issues that we should look at in greater detail. To this end, the authorities have published a number of examples (and infographics) – although they have not published any questions and answers – to help you better understand the issue of deferring and taking leave.   1.
Quelques rappels utiles Pour une meilleure compréhension des développements qui suivent, il convient de rappeler que les exemples diffusés par l’administration sont tous construits sur les postulats suivants1 :

• A paid holiday accrual period running from 1 June N-1 to 31 May N ;
• A paid holiday period running from 1 May N to 30 April N+1 ;

In addition, and in practice, companies will have to take account of the equivalence rules set out in the Labour Code when determining the length of paid leave2. In this context, 1 month’s actual work is deemed to be equivalent to :

• 4 weeks of work ;
• 20 working days (if the weekly schedule is spread over 5 days) ;
• 22 working days (if the weekly schedule is spread over 5.5 days) ;
• 24 working days (if the weekly schedule is spread over 6 days).

Consequently, any absence of less than or equal to these durations will have no impact on the duration of the leave. Example: An employee who works 5 days a week was off sick for 3 days from 10 to 12 January 2024 inclusive. Despite this absence, he worked 20 working days during the month. He therefore earns all his paid holiday for that month. Lastly, the examples given by the authorities are only illustrations, so they cannot be used as a basis for setting the parameters of companies’ payroll software.   2.
Des exemples de calcul des congés payés du salarié en cas d’arrêt maladie a) En cas de maladie non-professionnelle Dans ce cas, le salarié acquiert 2 jours ouvrables de congés par mois d’absence, soit au maximum 24 jours ouvrables s’il a été absent sur l’intégralité de la période d’acquisition.

• Two months’ sick leave: from 1 August 2024 to 30 September 2024
• Vesting period: from 1 June 2024 to 31 May 2025
• Calculation of accrued pension credits over this period :

– From 1 June 2024 to 31 July 2024: 2 x 2.5 days = 5 days – From 1 August 2024 to 30 September 2024 (illness): 2 x 2 days = 4 days – From 1 October 2024 to 31 May 2025: 8 x 2.5 days = 20 days For a total of 29 days. It should be noted here that two rules for calculating paid leave over the same vesting period are therefore applicable (2 working days of paid leave in the event of non-work-related sick leave vs. 2.5 working days during an active period). Note also that the conditions for retroactive application of the law – which stipulate that additional paid leave acquired between 1 December 2009 and the entry into force of the law may not exceed the number of days entitling the employee to 24 working days of paid leave per reference period, after taking into account days already acquired for the same period – do not apply to employees who are ill during a period after the law comes into force, so that they can acquire more than 24 working days, as confirmed by the example given by the authorities.   b) In the event of occupational illness or accident In this case, the sick employee acquires 2.5 working days of paid leave per month of absence. The French Labour Code previously allowed these employees to earn paid leave up to a limit of 1 year’s uninterrupted leave, but this limit was abolished by law3. From now on, employees will continue to earn paid leave even if they are off work for more than 1 year, so in the example given above, if they are off work for two months, the new reform will have no impact on the company. On the other hand, the impact will be felt in the case of work stoppages due to occupational illness or accident lasting more than one year, which will now be taken into account when calculating paid leave.   3.
Des exemples de report des congés payés non pris du fait d’un arrêt de travail Pour rappel, si le salarié n’a pu prendre tout ou partie de ses congés au cours de la période de prise de congés en cours au moment de son arrêt de travail, en raison de sa maladie, professionnelle ou non, il bénéficie d’un report de 15 mois maximum4.
A défaut de précisions des textes, il convient selon nous de considérer que les congés payés qui pourront être reportés sont non seulement les congés acquis pendant la suspension du contrat de travail mais, sauf dispositions textuelles contraires, aussi les jours de congés payés acquis à un autre titre (liés au temps de travail effectif ou temps assimilés), qui n’ont pu être pris en raison de l’arrêt maladie.
Le point de départ du report est toutefois différent selon les situations :   a) Report des congés en cas de maladie de moins d’un an Dans le cas du salarié qui reprend son travail avant 1 an, la période de report débute à la date à laquelle le salarié reçoit les informations sur ses droits, telles que le prévoient les nouvelles règles5 (cf. notre actualité du mois d’avril sur le sujet).
L’administration propose ici deux exemples : > Cas d’un arrêt maladie du 1er janvier au 1er avril 2025 : le salarié revient dans l’entreprise le 2 avril 2025 et l’employeur l’informe sur ses droits le 15 avril 2025

• Holiday periods :

– From 1 May 2024 to 30 April 2025 for leave earned between 1 June 2023 and 31 May 2024; – From 1 May 2025 to 30 April 2026 for leave earned between 1 June 2024 and 31 May 2025.

• CP can be carried over for :

– The balance of CP acquired between 1 June 2023 and 31 May 2024: until 15 July 2026 (15-month period starting on 15 April 2025), if the employee is unable to take his leave before 30 April 2025. – No carry-over possible for CP acquired between 1 June 2024 and 31 May 2025 if the employee returns to work (2 April 2025) before the start of the period for taking leave (1 May 2025 to 30 April 2026). > Case of sick leave from 1 December 2024 to 30 April 2025: the employee returns to the company on 1 May 2025 and the employer informs him of his rights on 15 May 2025.

• Holiday periods identical to the first example.
• CPs can be carried forward for the balance of CPs acquired between 1 June 2023 and 31 May 2024: until 15 August 2026 (15-month period starting on 15 May 2025).
• No carry-over is possible for CP earned between 1 June 2024 and 31 May 2025, as the period of entitlement has only just begun (1 May 2025 to 30 April 2026), so the employee will be able to take the leave earned over this period.

b) Report des congés en cas de maladie de plus d’un an : le salarié revient avant la fin du report Pour rappel, une règle dérogatoire est prévue en cas d’arrêt maladie d’une durée égale ou supérieure à 1 an qui prévoit que le point de départ du report est la date de la fin de la période d’acquisition des congés payés. Plus précisément, c’est la date de fin de la période d’acquisition au titre de laquelle les congés ont été acquis si, à cette date, le salarié est toujours en arrêt de travail. C’est donc le 1er jour de la période de référence suivante, soit le 1er juin de l’année N+1 (pour une période légale d’acquisition du 1er juin au 31 mai de l’année N). Si, lors de la reprise du travail, la période de report n’a pas expiré, cette période est suspendue jusqu’à ce que le salarié ait reçu les informations de l’employeur6. Ici encore, l’administration nous donne un exemple : > Cas d’un arrêt maladie du 1er février 2024 au 30 septembre 2025 : le salarié revient dans l’entreprise le 1er octobre 2025 et l’employeur l’informe sur ses droits le 15 octobre 2025

• Accrued paid leave :

– CP acquired over the period 1 June 2023 to 31 May 2024 for a catch from 1 May 2024 to 30 April 2025; – CP acquired over the period 1 June 2024 to 31 May 2025 for a catch from 1 May 2025 to 30 April 2026; – CP acquired over the period 1 June 2025 to 31 May 2026 for a catch from 1 May 2026 to 30 April 2027.

• CP can be carried over for :

– The unused balance of accrued entitlements from 1 June 2023 to 31 May 2024: at the end of the vesting period (31 May 2024), the employee has been off sick for less than a year, so that the 15-month deferral period starts from the date on which the employee is informed, i.e. 15 October 2025, and will expire on 15 January 2028; – The accrued entitlements from 1 June 2024 to 31 May 2025: at the end of the vesting period (31 May 2025), the employee has been off sick for more than a year, so that : – The deferral period of 15 months runs from 31 May 2025 to 31 August 2026; – The deferral period will be suspended as the employee returned to work on 1 October 2025 and only 4 months of deferral have elapsed since 31 May 2025; – The remaining balance of 11 months of deferral will start running again on 15 October 2025 (the day the employee is informed) and expire on 15 September 2026. – No deferral is possible for CP acquired from 1 June 2025 to 31 May 2026 insofar as they can be taken from 1 May 2026 to 30 April 2027, the employee having returned to work on 1 October 2025. c) Deferral of leave in the event of illness of more than one year: the employee returns to work after the end of the deferral period As a reminder, if the employee does not return to work before the end of the deferral period for CP acquired over a period during which the employee was off work the whole time, these CP are lost, without the employer being obliged to inform the employee. > Case of sick leave from 1 February 2024 to 30 September 2026: the employee returns to the company on 1 October 2026 and the employer informs him of his rights on the same date.

• Accrued paid leave :

– CP acquired over the period from 1 June 2023 to 31 May 2024 for a catch from 1 May 2024 to 30 April 2025; – CP acquired over the period from 1 June 2024 to 31 May 2025 for a catch from 1 May 2025 to 30 April 2026; – CP acquired over the period from 1 June 2025 to 31 May 2026 for a catch from 1 May 2026 to 30 April 2027; – CP acquired over the period from 1 June 2026 to 31 May 2027 for a catch from 1 May 2027 to 30 April 2028.

• CP can be carried over for :

– The unused balance of accrued entitlements from 1 June 2023 to 31 May 2024: at the end of the vesting period (31 May 2024), the employee has been off sick for less than a year, so that the 15-month deferral period starts as from the date on which the employee is informed, i.e. 1 October 2026, and will expire on 1 January 2028; – The accrued entitlements from 1 June 2024 to 31 May 2025: At the end of the vesting period (31 May 2025), the employee has been off sick for more than a year, so that the deferral period expires on 31 May 2026. However, the employee did not return to work until 1 October 2026, with the result that he would lose his accrued entitlement to CP over this period. – CP acquired from 1 June 2025 to 31 May 2026: at the end of the vesting period (31 May 2026), the employee has been off sick for more than a year, so that : – The deferral period runs from 31 May 2026 to 31 August 2027; – The deferral period will be suspended as the employee returned to work on 1 October 2026 and only 4 months of deferral have elapsed since 31 May 2026; – The remaining balance of 11 months of deferral will start running again on 1 October 2026 (the day the employee is informed) and will expire on 1 September 2027.

• No deferral possible for CP acquired from 1 June 2026 to 31 May 2027 insofar as they can be taken from 1 May 2027 to 30 April 2028, the employee having returned to work on 1 October 2026.

  As you will have gathered, in the case of sick leave of at least one year’s duration, the deferral period can therefore start and expire while the employee is still absent. This rule makes it possible to avoid unlimited accumulation of leave entitlements in the context of long-term sick leave, covering several consecutive reference periods.   To put it plainly, even if certain collective settings can certainly be put in place, you will need to remain particularly vigilant when it comes to calculating and deducting paid leave, as well as the applicable deferral, which will nonetheless be specific to each situation.   1 – C.trav. art. R.3141-4 2 – C.trav. art. L.3141-4 3 – C.trav. art. L.3141-5, 5° 4 – C.trav. art. L.3141-19-1, créé 5 – C.trav. art. L.3141-19-3, created 6 – trav. art. L.3141-19-2, created