In photothermal measurements of low optical absorption coefficients, as in the case of thin films of amorphous semiconductors, the substrate absorption can play a non-negligible role. In this paper, the substrate influence is discussed and generalized on the basis of a theoretical model of a two-layer absorbing sample, and the interaction of the thermal and optical parameters which control the photothermal process in the sample is shown. Some experimental results obtained on thin films of amorphous silicon carbide deposited on different substrates are presented and discussed.