The new additional birth leave comes into effect on July 1, 2026

The Social Security Financing Act (LFSS) for 2026 introduced a new compensated leave, available from July 1, 2026: the additional birth leave (Articles L1225-46-2 to L1225-46-7 of the Labour Code).

• Who Is Eligible?

Employees may benefit from additional birth leave if they have exhausted their entitlement to maternity leave, paternity and childcare leave, or adoption leave.

However, an exception applies: the requirement to have exhausted maternity, adoption, or paternity/childcare leave does not apply where the employee was unable to take all or part of such leave because
they did not meet the conditions required to receive Social Security daily benefits during that leave period.

The scheme applies to children born or adopted on or after January 1, 2026, as well as children born before that date whose expected date of birth was initially scheduled on or after January 1, 2026.

Employers may neither refuse nor postpone the leave when the employee satisfies all eligibility conditions.

• Duration and Organisation of the Leave

Employees may freely choose the duration of their leave: either one month or two months. The leave may also be divided into two separate one-month periods rather than being taken continuously.

In case of child’s death or a significant reduction in household income, the employee may return to work before the end of the leave period, provided the employer is notified at least eight days
in advance.

The leave counts as actual working time for seniority-related rights. Employees retain all benefits acquired prior to the leave and are entitled to return to their previous position (or a similar position with
equivalent remuneration). During the leave period, they may not engage in any other professional activity.

• When Must the Leave Be Taken?

The leave must begin within nine months following the birth or the child’s arrival in the household.

Transitional Rule: For children born or adopted between January 1 and May 31, 2026 (as well as children born before January 1, 2026 whose expected birth date was after that date), the nine-month period only starts
running from July 1, 2026, resulting in a deadline of March 31, 2027.

Please note that where maternity, paternity, or adoption leave has been extended (for example, due to multiple births, premature birth, hospitalisation of the child, or a more favorable collective agreement), the nine-month period is extended accordingly.

• When Must the Employer Be Informed?

Employees must notify their employer by registered letter with acknowledgment of receipt (or hand delivery against receipt), specifying the duration of the leave, any planned split periods, the intended leave dates :

• at least one month before the leave begins; or
• only 15 days in advance when the additional birth leave immediately follows paternity, childcare, or adoption leave and begins within one month of the child’s birth.

If the employee changes employers while still entitled to the leave, the new employer must be informed within one month.

Compensation

The leave is funded by the French Social Security system, provided the employee satisfies the eligibility conditions applicable to maternity, paternity, or adoption benefits and has completed at least six months of affiliation as of the leave start date.

The daily allowance is calculated according to the same rules as maternity and paternity benefits, using the following rates:

• 70% during the first month;
• 60% during the second month.

The salary used for the calculation is capped at the Social Security ceiling (€4,005 in 2026) and is based on the employee’s earnings during the three months preceding the leave.

The allowance cannot be combined with unemployment benefits, daily sickness benefits, benefits paid in connection with a work accident or occupational disease, maternity, adoption, paternity, or childcare leave benefits, bereavement leave benefits following the death of a child.

Good news regarding pension rights: periods compensated under this leave are taken into account for retirement purposes, with one validated pension quarter granted for every 58 days of compensated leave.

• Employer Formalities

Employers must complete two separate and complementary procedures:

     1. DSN Reporting
The leave must be declared through the French payroll reporting system (DSN) in the same way as other work absences, using the specific absence code: “20 – Additional Birth Leave”
The report must be submitted within five days of the start of the leave (unless subrogation applies). Failure to do so will prevent the French National Health Insurance Fund (CNAM) or the Agricultural
Social Insurance Fund (MSA) from initiating benefit payments.

     2. Submission of the Dedicated Form
A dedicated Additional Birth Leave Form must also be completed and submitted. This requirement does not replace the DSN declaration, except during the temporary transition phase described below.

CNAM Transitional Phase (July–September 2026): During the transition period, CNAM will require employers to submit an Excel file indicating the leave periods; and the employee’s last working day.
Employers are invited to upload the file in PDF format through the Employer Account available on the Net-Entreprises website.

From the end of September 2026 onwards, CNAM will process DSN notifications directly.
At that stage, the dedicated form must still be completed and submitted in parallel with the DSN declaration through the employer account.