We take into account complementary sick leave compensation paid by the employer, in addition to Social Security, to re-examine the link between non-work-related sickness absence and its compensation. We use matched employer-employee panel data based on the period 2005-2008 containing information on employees' earnings, on their employers, their sick leave and their health care expenditure and a new data source describing the precise compensation scheme for each CBA. We consider three different sets of compensation variables and three different outputs and find each time a positive relationship between compensation and absence, except for executives for whom it is not significant.We would like to thank all those who participated in the seminars held by the INSEE Department of Economic Studies and the research seminar on work absences held on the 20th of May 2014 and organized by IRDES and DREES. We would like to especially thank Laurent Davezies, S ebastien Roux and Corinne Prost for useful comments and suggestions that contributed to enriching our work. We would also like to thank the participants of the TEPP 2014, SOLE 2014, EALE 2014, and ESPE 2015 conferences for their numerous comments, Paul Dourgnon and the two anonymous reviewers. We remain entirely responsible for any errors or inaccuracies that may remain.