Lorsqu’un salarié est en arrêt de travail, il reçoit des indemnités journalières de Sécurité sociale à la place de son salaire. Toutefois, l’employé peut continuer de percevoir sa rémunération pendant son arrêt de travail. On dit alors que le cabinet est « subrogé » dans les droits de son salarié : il avance au salarié le montant des indemnités journalières de Sécurité sociale et se fait ensuite rembourser cette somme par la caisse d’Assurance maladie.
Dans une telle situation, le cabinet doit désormais informer la caisse d’Assurance maladie lorsque le salarié reprend son poste de manière anticipée, soit avant la fin de son arrêt de travail.
En pratique : cette information est transmise via la déclaration sociale nominative.
Le cabinet qui ne remplit pas cette obligation et perçoit de manière indue des indemnités journalières encourt une sanction financière dont le montant ne peut dépasser la moitié de ces indemnités. Il doit aussi, bien évidemment, rembourser les indemnités journalières qui n’auraient pas dû lui être payées.
Cette mesure s’applique aux reprises d’activité intervenant depuis le 1er janvier 2017.
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