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Additional Birth Leave in France: What Employers Must File Since October 2026

Additional birth leave in France: 1 or 2 months per parent. Since 1 Oct 2026, employers file a form and a DSN report within 5 days of the leave start.

By Michel Bohdanowicz, French chartered accountant (expert-comptable). Published on 22 October 2026.

Since 1 July 2026, employees in France can take a new additional birth leave (congé supplémentaire de naissance, or CSN), created by the 2026 Social Security Financing Act (LFSS 2026). For the French subsidiaries and branches of foreign groups, the leave itself is simple to grant, but the reporting procedure changed on 1 October 2026: the employer must now file a form on Net-entreprises and a DSN report, within five days of the start of the leave. A late or incomplete filing delays the employee's social security benefits.

Who is entitled to the additional birth leave?

The leave is open to each parent of a child born or adopted on or after 1 January 2026. It also covers a child born before that date whose birth was expected on or after 1 January 2026. For adoption, the child must have arrived in the home on or after that date.

Key rules for employers (Code du travail, articles L1225-46-2 to L1225-46-7 and D1225-11-3 to D1225-11-5):

  • Duration: 1 or 2 months per parent, at the employee's choice. Two months may be split into two periods of one month. Both parents may take the leave at the same time or one after the other.
  • Timing: it comes in addition to maternity, paternity or adoption leave and starts once that leave has ended. It must be taken within 9 months of the birth or arrival of the child (longer in specific cases, such as multiple births or hospitalisation of the newborn). For children born or arriving between 1 January and 31 May 2026, the 9-month period runs from 1 July 2026.
  • Notice: the employee informs the employer at least one month in advance (15 days if the leave directly follows paternity or adoption leave), by registered letter with acknowledgment of receipt or by hand delivery against receipt, stating the start date, the duration and whether the leave is split.

What the employer can and cannot do

The employer cannot refuse or postpone the leave. The employment contract is suspended, and the employee may not carry out any other professional activity during the leave. The employee is protected against dismissal during the leave, except for serious misconduct or a reason unrelated to the birth or arrival of the child (article L1225-4-5). The leave counts as working time for seniority.

An early return is possible if the child dies or if household resources fall significantly. According to the Assurance Maladie, the employee must then give at least 8 days' notice, and the employer informs the Assurance Maladie.

How is the leave paid?

No salary is paid during the leave. The employee receives daily allowances from the Assurance Maladie (CPAM), or from the MSA under the agricultural scheme. According to service-public.fr and ameli.fr, the allowance is:

  • 70% of net salary for the first month;
  • 60% of net salary for the second month;
  • capped at the monthly social security ceiling, i.e. €4,005 per month in 2026.

Where the employer maintains pay under subrogation, the allowances are paid to the employer. Check your collective agreement and group policies before deciding whether to top up the allowance.

Since 1 October 2026: the two filings due within 5 days

Between July and September 2026, a transitional procedure applied: the employer only uploaded an Excel form, converted to PDF, to its Net-entreprises account. Since 1 October 2026, two steps are required, on the same day and within 5 days of the start of the leave:

1. The CSN form: complete the employer Excel form (available on net-entreprises.fr) with the leave periods and the last day worked, convert it to PDF and upload it via the Net-entreprises service "Gérer un dossier d'indemnités journalières". The request is forwarded automatically to the employee's local health insurance fund.

2. The DSN report: file a DSN work-stoppage event (signalement d'arrêt de travail, block S21.G00.60) with the reason code "20 – Congé supplémentaire de naissance", as described in Net-entreprises instruction sheet no. 3374. Where relevant, the salary certificate can be entered on net-entreprises.fr instead.

Practical points:

  • Split leave: one form and one DSN report for each one-month period. Two consecutive months need a single filing.
  • Several employers: the leave periods must be identical with every employer, and each employer files for its own part.
  • Forms sent before 1 October 2026: no need to file them again for the same period; any period not yet declared follows the new procedure.
  • The Assurance Maladie announces a simplified form generator on ameli.fr from 1 November 2026.

Practical checklist for foreign-owned subsidiaries

  • Brief your HR and payroll provider on the CSN and on DSN reason code 20, especially if payroll is run abroad or by a shared service centre.
  • Log every request on receipt: date received, start date, duration, split or not.
  • Diarise the 5-day deadline from the first day of leave, for each period.
  • Keep the filing receipts (Net-entreprises upload and DSN acknowledgment) and tell the employee once the filing is done.
  • Review subrogation and top-up rules so that net pay and allowances are reconciled correctly.

Official sources

Need a French accountant in Paris for your payroll?

Cabinet Bohdanowicz is a French firm of chartered accountants registered with the Ordre des experts-comptables. We handle payroll, DSN filings and social security formalities for the French subsidiaries and branches of foreign companies. To review your procedures for the additional birth leave, visit our page Accountant in Paris 8 or contact the firm.

Cabinet Bohdanowicz - Paris 8

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