The salary data related to a therapeutic part-time, in French ‘temps partiel thérapeutique (TPT)’, can be generated via the DSN declaration from the payroll period February 2023.
What is a Therapeutic Part-Time?
In France, after a sick leave, work accident or an occupational disease, an employee can resume his activity in part-time for therapeutic reasons, instead of full-time. The aim is to favour a gradual reintegration. Since a few years, it is also possible to have a therapeutic part-time prescribed without prior full-time work stoppage.
During the therapeutic part-time period, in addition to the part-time salary paid by the employer, the employee receives daily allowances by the Social Security CPAM to compensate for the salary loss.
Therapeutic part-time salary declaration
So far, a manual salary declaration had to be issued by the employer in order to trigger the payment by the social security.
From the payroll period February 2023, it will now be possible to integrate the declaration into the monthly DSN declaration. Thus, the salary loss will be declared automatically each month.
TPT Declaration via DSN
Through the monthly dematerialized declaration DSN, the employer declares all employee social data via one single declaration. The data is transmitted to the different authorities such as the pension scheme, unemployment insurance, tax office and the social security.
With the integration of the TPT declaration into the DSN, all relevant date related to the therapeutic part-time, including the salary loss, can now be declared via the monthly DSN. It is not necessary to generate an incident declaration via the DSN (‘DSN événementielle’) as for other sick leave related absences.
For the social security CPAM to be able to exploit the DSN declaration several conditions must be met. These include among other:
– A correct declaration of a data block S21.G00.66, including the salary loss
– Affiliation of the employee with the CPAM or the MSA
The TPT declaration via the DSN is possible for TPT periods as of 1 February 2023.
TPT Declaration via DSN: voluntary or mandatory?
Currently, the TPT declaration via the DSN is voluntary. Employers can choose to continue to generate a manual declaration. It is also possible to rectify the TPT DSN data via a manual TPT declaration. However, the TPT declaration via the DSN might become mandatory with time.
By outsourcing your payroll in France, a correct declaration of your employee absences such as therapeutic part-time is ensured.