Annual leave accrual during sick leave, retroactivity, valuation: a legal and payroll issue that can no longer be ignored.
The Act of 22 April 2024, which transposes European case law on the accrual of paid annual leave during sick leave absences, has turned a peripheral topic into a major risk area for the payroll function. Many companies have not yet applied the reform in full, have not addressed retroactivity for prior periods, and remain exposed to both individual and collective disputes.
GBA Connect helps you achieve compliance, secure retroactive adjustments, and sustain the correct treatment in your ongoing payroll.
Who this offer is for
- You have not yet applied the 22 April 2024 reform and need to bring your organisation into compliance
- You have applied it but have not addressed retroactivity for prior periods
- You have individual disputes or employee requests that you are unable to qualify
- You want to establish your company's formal policy on the accrual and valuation of annual leave during sick leave
What we deliver
- Diagnosis of your situation: periods affected, impacted employee populations, volumes, financial exposure
- Management policy: accrual rules (occupational illness, non-occupational illness, workplace accidents), leave-taking, carry-over, and valuation rules
- Retroactivity treatment: scope, calculation methodology, regularisation modalities (current payroll, final settlement statements, former employees)
- Payroll configuration: adaptation of rules in your system (ADP, Cegid, Silae, others) or validation of the vendor's standard configuration
- Internal communications: talking points for managers, employees, and employee representatives
- Ongoing processing safeguards: procedures, controls, and watchpoints for future payroll runs
Client testimonials
"We had applied the law to our current payroll, but we had no idea where to start with the retroactivity. GBA Connect provided a clear methodology, we quantified our exposure, agreed on the scope with management and legal, and were able to roll out the adjustments without disruption."
- Head of Payroll, services group - assignment carried out by the founding partners prior to the creation of GBA Connect
Success indicators
- Regulatory compliance across both current and historical payrolls
- Retroactivity addressed within the scope agreed with management
- Company policy formalised and enforceable
- Litigation risk managed: exposure quantified and provisioned where necessary
Format & duration
Assignment scope varies:
- Current compliance + policy: 4 to 8 weeks, fixed fee
- Full retroactivity treatment: 6 to 12 weeks depending on historical depth and volumes
Further reading
→ Let's discuss your payroll context · See also: Retroactive Payroll Adjustments · Payroll Function Audit · Social Charges Compliance