Paid leave and sick leave

At a glance

• The French Labour Code has been amended comply with EU requirements in relation to the accrual of holiday entitlement during sickness absence.
• Accrual rates differ depending on whether the absence is due to occupational or non-occupational illness or accident.
• There are new rules on carry-forward of untaken leave and time limits for pursuing claims. 

• Prior to the law of 22 April 2024, the French Labour Code (Articles L. 3141-3 and L. 3141-5) excluded from the calculation of paid leave entitlement: 
  • periods of absence due to non-occupational illness or accident; and
  • periods of absence due to occupational illness or accident exceeding one year.
• The Working Time Directive (2003/88/EC) specifies that all employees are entitled to at least four weeks' paid leave per year. This entitlement to leave is not affected if the employee is absent for medical reasons during the leave entitlement period (Dominguez, CJEU, 24 January 2012, C-282/10). 
• In its rulings of 13 September 2023, the French Supreme Court (Cour de Cassation) aligned itself with EU law by stating that employees can acquire paid leave entitlement during periods when their employment contract is suspended due to: 
  • non-occupational illness, or 
  • occupational accident or illness for more than one uninterrupted year.
• The French Labour Code has been amended, by the law of 22 April 2024, to comply with EU law and now provides that: 
  • Any period of absence due to illness or accident, regardless of the cause (occupational or non-occupational) or duration (less than or more than 1 year), entitles the employee to paid leave (amended Article L. 3141-5 of the French Labour Code). 
  • Paid leave acquired during absence from work due to non-occupational illness or accident is limited to 2 working days per month (instead of 2.5 days in the case of occupational illness or accident), up to a maximum of 24 working days (ie  4 weeks per year instead of 5 weeks) (new Article L. 3141-5 of the French Labour Code).
  • At the end of a period of sick leave or leave due to an accident (whether occupational or not), the employer must inform the employee of the number of days of leave available and the date by which these days may be taken (new Article L 3141-19-3 of the French Labour Code).
  • Employees who are unable to take all or part of their paid leave during the leave period as a result of illness or accident (occupational or non-occupational) have a carry-over period of 15 months in which to use it (new Article L 3141-19-1 of the French Labour Code).
  • The new provisions on the acquisition of leave during a period of non-occupational illness or accident and the carry-over of unused leave apply retroactively from 1 December 2009 to 24 April 2024.  The statute of limitation, for an employee whose employment contract has been terminated, is 3 years.