Salary certificate — daily allowances for an employee signed off work

When an employee is signed off work, the employer must send a salary certificate to the employee's local health insurance fund: it is from that certificate that the fund decides entitlement to daily sickness allowances and works out the amount. It is compulsory for any absence linked to illness, maternity, paternity or welcoming a child, adoption, an accident at work or occupational illness, and a phased return to work on medical grounds. Every employer is covered, businesses and private individuals alike, and refusing exposes them to penalties from the employment tribunal. The ordinary channel today is the monthly payroll declaration (DSN), which sends most of the data automatically from the payroll software; outside it, the certificate is filed on net-entreprises.fr or posted using the form the health insurance fund serves for the reason in question: Cerfa 11135*04 (S3201p) for illness, maternity, paternity or welcoming a child, adoption; the "Attestation de salaire - accident du travail ou maladie professionnelle" for that risk; the "Attestation de salaire délivrée par l'employeur dans le cas d'un arrêt de travail se prolongeant au-delà de 6 mois" once the absence passes that length.

Up to date for 2026 — verified on September 11, 2026Official form11135*04 (S3201p)Guide: about 25 min

Deadlines

5 days for a non-subrogated DSN filing: For salary certificates without subrogation sent through a DSN absence notification, whatever the risk, the law requires them to be sent within 5 days of learning of the absence.
No legal deadline on other channels: On other channels no legal deadline binds the employer, but the certificate must be sent as quickly as possible: without it, daily allowances cannot be paid to the employee.
Extension beyond 6 months: Where the total length of the extended absence exceeds 6 months, the salary certificate must be sent again — and outside the DSN on the form the health insurance fund serves for that case, the "Attestation de salaire délivrée par l'employeur dans le cas d'un arrêt de travail se prolongeant au-delà de 6 mois", not on Cerfa 11135*04.

Documents to prepare

Identification of the business and of the employee
Pay details, reconstituted salary and hours actually worked
Reason for the absence, last day worked and expected end date
Specific details for an accident at work, a commuting accident or an occupational illness
Subrogation dates, where the business receives the allowances instead of the employee
Access to your payroll software for DSN filing, or to net-entreprises.fr, or form Cerfa 11135*04 for the postal route

Download the official form (11135*04 (S3201p))

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Who this applies to

Every employer, business or private individual, as soon as an employee is signed off work
Absences for illness, maternity, paternity or welcoming a child, adoption
Absences following an accident at work or an occupational illness, which call for specific details
A phased return to work on medical grounds
Each employer of an employee who has several: every one of them must issue a salary certificate

Worked example

Example: Menuiserie Lefèvre reports an employee's sick leave, then its extension

An employee of Menuiserie Lefèvre is signed off sick from 3 March; the employer learns of it on the 4th. As the business files a DSN, the payroll team notifies the absence in the software: the identification of the business and of the employee, the pay details, the reconstituted salary and the hours actually worked all flow through automatically from the monthly DSN, leaving only five items to enter — the reason for the absence, the last day worked, the expected end date, the specifics of an accident at work or occupational illness had there been any, and the subrogation dates. As the certificate is not subrogated, it is sent within 5 days of learning of the absence, that is by 9 March at the latest. The absence is then extended for the same reason, with no break, to a total of four months: no new certificate is needed, it is enough to change the expected end date in the payroll software. Had the extension taken the total beyond 6 months, the certificate would have had to be sent again. As the employee has a second employer, that employer issues its own certificate separately.

How to fill it in, step by step

Check that the reason triggers the duty: illness, maternity, paternity or welcoming a child, adoption, accident at work or occupational illness, phased return to work on medical grounds.
Gather the information required whatever the channel: identification of the business, identification of the employee, pay details, reconstituted salary, hours actually worked, reason for the absence, last day worked, expected end date, specific details for an accident at work or occupational illness, and subrogation dates where applicable.
If you file a DSN, notify the absence from your payroll software: the data needed to assess entitlement and compute the amount is sent automatically, and only the reason, the last day worked, the expected end date, the specifics of an accident at work or commuting accident or occupational illness, and the subrogation dates remain to be entered.
Meet the 5-day deadline from learning of the absence for a non-subrogated certificate notified through the DSN; on other channels, send it as quickly as possible.
Outside the DSN, choose a digital route: upload to net-entreprises a "salary certificate" file generated by certified payroll or management software (EDI upload mode), or complete the certificate online on net-entreprises.fr after signing up for the "Attestation de salaire" service (EFI mode).
Outside the DSN and with no digital route, print and complete the form that matches the reason — Cerfa 11135*04 for illness, maternity, paternity or welcoming a child, adoption; the "Attestation de salaire - accident du travail ou maladie professionnelle" for that risk; the "Attestation de salaire délivrée par l'employeur dans le cas d'un arrêt de travail se prolongeant au-delà de 6 mois" beyond that length — and send it to your employee's local health insurance fund.
On an extension, check the three conditions that make a new certificate unnecessary — the same reason as the initial absence, a total length not exceeding 6 months, and no break between absences — and, in the DSN, simply change the expected end date.
Record the normal return to work on the expected date in the monthly payroll declaration.

The form, line by line

Reconstituted salary: One of the items required whatever the filing route. In the DSN it flows automatically from the payroll software and need not be entered.
Hours actually worked: Also required on every channel, and sent automatically for employers filing a DSN.
Last day worked: To be entered in every case, the DSN included: it is one of the five items the DSN cannot infer.
Expected end date of the absence: To be entered, and it is the one changed on an extension without a new certificate, where the three conditions are met.
Subrogation dates: To be given where applicable. Subrogation decides who receives the daily allowances: the employee directly, or the business.
Specific details for an accident at work or occupational illness: Particular details are required in that case, including in the DSN where they are among the items to enter — a commuting accident is expressly covered.

Good to know

If your employee has several employers, EACH of them must issue a salary certificate: the duty is not shared.
The sooner the certificate reaches the fund, the sooner the employee receives their daily allowances — the 5-day legal deadline covers only non-subrogated DSN filings, but the employee's interest does not depend on it.
The monthly payroll declaration is a regulatory obligation under the law of 22 March 2012; it rests on the monthly transmission of individual data after payroll and on event notifications — absence and return to work, maternity, paternity or adoption leave, and contract termination during the month.
The DSN will in time become the ONLY digital route available: filings on net-entreprises outside the DSN are a transitional arrangement.
Refusing to issue the certificate exposes the employer to penalties from the employment tribunal.
There are THREE paper forms, not one: Cerfa 11135*04 (reference S3201p) for illness, maternity, paternity or welcoming a child, adoption; the "Attestation de salaire - accident du travail ou maladie professionnelle"; and the "Attestation de salaire délivrée par l'employeur dans le cas d'un arrêt de travail se prolongeant au-delà de 6 mois". All three go to the employee's local health insurance fund, and ameli.fr serves all three under its "Documents utiles".
An absence following an accident at work or occupational illness also calls for the declaration specific to that risk: the salary certificate does not replace it.

Common mistakes

Waiting until the absence ends to send the certificate: without it, daily allowances cannot be paid to the employee.
Assuming the 5-day deadline applies to every channel: it covers NON-SUBROGATED certificates notified through the DSN; elsewhere no legal deadline binds the employer, which is no licence to wait.
Issuing a new certificate on every extension: it is unnecessary where the reason is the same, the total length does not exceed 6 months and there is no break between absences.
Failing to send a fresh certificate once the total length of the extended absence passes 6 months.
Assuming one employer is enough where the employee has several: each issues its own.
Forgetting the subrogation dates, which decide whether the allowances go to the employee or to the business.
Leaving out the normal return to work on the expected date in the monthly payroll declaration.
Counting on paper or non-DSN filing lasting: the DSN will in time become the only digital route available.

Frequently asked questions

When is a salary certificate compulsory?

For any absence from work linked to illness, maternity, paternity or welcoming a child, adoption, an accident at work or occupational illness, and a phased return to work on medical grounds. Every employer, business or private individual, is covered.

What is the filing deadline?

For non-subrogated certificates sent through a DSN absence notification, whatever the risk, the law requires 5 days from learning of the absence. On other channels there is no legal deadline, but the certificate must be sent as quickly as possible.

Is a new certificate needed on an extension?

No, where the extension is issued for the same reason as the initial absence, the total length does not exceed 6 months and there is no break between absences. In the DSN it is enough to change the expected end date in the payroll software. Beyond 6 months, the certificate must be sent again.

What if the business does not file a DSN?

Digitally: upload to net-entreprises a "salary certificate" file generated by certified software (EDI upload mode), or complete it online on net-entreprises.fr after signing up for the "Attestation de salaire" service (EFI mode). By post: the form depends on the reason — Cerfa 11135*04 for illness, maternity, paternity or welcoming a child, adoption; "Attestation de salaire - accident du travail ou maladie professionnelle" for that risk; "Attestation de salaire délivrée par l'employeur dans le cas d'un arrêt de travail se prolongeant au-delà de 6 mois" beyond that length. In every case it goes to the employee's local health insurance fund.

What information does the fund expect?

Identification of the business and of the employee, pay details, reconstituted salary, hours actually worked, reason for the absence, last day worked, expected end date, specific details for an accident at work or occupational illness, and subrogation dates where applicable. In the DSN, only five of these remain to be entered.

Go further

Compute the related amounts

Understand this form: the related course

Related forms

Official sources

Read in French

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.