Cea therapeutic part-time: subrogate IJSS only if agreement requires

Association employers who declare a therapeutic part-time return through the Cea (Chèque emploi associatif) service must now check their convention collective before deciding on IJSS subrogationUrssaf. The standing instruction — declare the temps partiel thérapeutique on net-entreprises preferably without subrogation of the indemnités journalières de sécurité sociale (IJSS), and enter the volets sociaux without subrogatingUrssaf — now carries an explicit exception: where the convention collective makes subrogation mandatory, for a maintien de salaire it provides, the employer subrogatesUrssaf.

The change affects two places in the procedure. First, the parallel declaration on the employer's net-entreprises account: the therapeutic working time is declared preferably without IJSS subrogation, unless subrogation is made mandatory by the convention collectiveUrssaf. Second, the completion of the volets sociaux themselves: for simplicity, the employer does not subrogate the IJSS attached to the part-time period, unless subrogation is mandatory for a maintien de salaire provided by the convention collectiveUrssaf. In other words, the no-subrogation route remains the default for ease of data entryUrssaf, but it no longer overrides a collective agreement that imposes subrogation as the vehicle for continued pay.

The rest of the return-to-work sequence is unchanged. The employer logs in to cea.urssaf.fr with the Siret number and password, then asks the Cea service for an avenant to the employment contract — by email via the contact section or by telephone at 0806 801 501 — stating the employee's name, the effective date of the return, the notion of temps partiel thérapeutique, and the monthly working hours planned under the therapeutic part-time arrangement as set by the doctor. The reprise is then signalled in the « Arrêts de travail » tab by ticking « Je souhaite signaler une reprise suite à un arrêt de travail », selecting the employee, creating the entry, and entering the return date — the day after the last day of the work stoppage — with the motive « reprise en temps partiel thérapeutique ».

Before completing the volets sociaux, pay is prorated to working time, and where the employee returns mid-month two volets sociaux are created: one for the stoppage period, one for the therapeutic part-time period. The page's worked example follows an employee on sick leave with maintien de salaire from the 1st to the 15th who returns at 50% therapeutic part-time from the 16th without IJSS subrogation. The stoppage voucher uses the salary and hours over the 1st–15th, computed from the usual net salary and usual hours over the calendar days of the month minus the IJSS amount; the new notes pin the example parameters — 31 calendar days in the month, 15 sick-leave days, and the usual hours meaning the contractual monthly hours. The return voucher uses the salary and hours of the therapeutic period, computed from the usual gross or net salary and the therapeutic hours over the calendar days, with the complementary note — 31 calendar days, 16 calendar working days from the 16th to the 31st. The employer then ticks « Je souhaite déclarer un salaire », completes the voucher, and answers « non » to the question on unpaid or partially paid absences.

For payroll staff, the practical effect is a preliminary check added to a routine filing: read the applicable convention collective on maintien de salaire and subrogation before choosing the subrogation option on net-entreprises and in the volets sociaux, and keep that choice consistent across both declarationsUrssaf.

Legal basis: convention collective provisions on maintien de salaire and IJSS subrogation, applied through the Urssaf Cea procedure for declaring a reprise en temps partiel thérapeutique and the net-entreprises attestations de salaire.