French Sick Leave Pay Simulator: IJSS and Employer Top-up

French sick leave, work accident and occupational disease: daily allowance and employer top-up

Under French rules, sickness benefit (IJSS) starts on day 4 of an ordinary sick leave and equals 50% of the daily base salary, capped at €42.97 gross per day in 2026 (1.4 times the minimum wage). After a work accident or an occupational disease, the daily allowance has no waiting period: 60% of the daily salary up to day 28, then 80%. Employees with at least one year of service also get an employer top-up to 90% of gross pay, then to two thirds. The tool adds both and estimates the net loss over the period.

Formula used

Daily salary = gross monthly pay ÷ 30.42; it is used for the employer top-up and for work accidents. For ordinary sickness, IJSS = 50% of the daily base salary, i.e. the last 3 gross salaries ÷ 91.25 (the tool takes 3 times the monthly pay entered), capped at €85.93 (3 × 1.4 × minimum wage ÷ 91.25), after a 3-day waiting period. The statutory employer top-up (article L1226-1 of the Labour Code) is 90% of the daily salary minus the same day's IJSS for 30 days, then 66.66% minus IJSS for 30 days; each period gains 10 days per full 5 years of service beyond the first year, up to 90 days, and the top-up stops after that. It starts on day 8 of absence, except after a work accident or occupational disease, when it is due from day 1; commuting accidents keep the 7-day waiting period (article D1226-3). Net pay is estimated at 93.3% of IJSS (CSG 6.2% and CRDS 0.5%); the top-up and the usual salary lose the employee contribution rate you enter, 22% by default (leaving 78% of gross).

Syntec agreement and 100% option

Syntec agreement (IDCC 1486, article 9.2, amendment no. 46, extended in 2023): pay is maintained from the first day of absence, with no waiting period, for up to 90 days over 12 consecutive months. Sickness requires one year of service; after a work accident or occupational disease, the right applies from the first day of employment. ETAM staff with 1 to 5 years of service: 30 days at 100% of gross pay, then 60 days at 80%. ETAM staff with more than 5 years: 60 days at 100%, then 30 days at 80%. Engineers and managers: 90 days at 100%. The maintained pay tops up IJSS without taking the employee above usual net pay. Each day, the tool keeps the more favourable of this and the statutory top-up. The 100% option follows the same rule, with 3 waiting days for sickness.

Daily allowance after a work accident or occupational disease

The health insurance fund applies no waiting period: the allowance is paid from the day after the accident, and a commuting accident is compensated like a work accident. From day 1 to day 28 it is 60% of the daily salary; from day 29, 80%, but never more than the net daily salary, i.e. the daily salary minus a flat 21% (79% in practice). The daily salary used is capped at 0.834% of the annual social security ceiling (€48,060 in 2026), i.e. €400.82, so the allowance is at most €240.49, then €320.66. For an accident or occupational disease occurring on or after 1 November 2026, the cap drops to 0.226%, i.e. €108.62: at most €65.17, then €86.90. The simulator therefore asks for the date of occurrence; for an occupational disease, use the date your health insurance fund applies.

Leave in the last 12 months and day-by-day breakdown

The "days already paid" field takes the top-up days the employer paid during the 12 months before the leave. Article D1226-4 of the French Labour Code counts them: over 12 months, the total top-up period cannot exceed the one set by articles D1226-1 and D1226-2. Under Syntec, pay maintenance is limited to 90 days per 12 consecutive months. The tool deducts these days from the best-paid period first (90% under the Labour Code, 100% under Syntec). The 7-day waiting period of the statutory top-up applies to each new leave (article D1226-3). With 20 days already paid, the 21-day sick leave example below gives 10 days at 90% then 4 days at two thirds, i.e. €548.99 of gross top-up instead of €641.07.

The day-by-day breakdown, which you can expand under the result, shows for each day the gross allowance, the gross top-up and the estimated net. It flags the changes: end of the waiting period, switch to two thirds, day 29 after a work accident, end of the top-up or of the 90 Syntec days. Amounts there are rounded to the cent, so their sum can differ slightly from the total, which is computed without intermediate rounding.

Examples

21-day ordinary sick leave, €3,000 gross per month, 3 years of service: daily salary €98.62, IJSS €42.97 × 18 days = €773.41 gross (€721.59 net). Top-up from day 8 to day 21: (88.76 − 42.97) × 14 = €641.07 gross, about €500.03 net. Estimated net total: €1,221.62 versus €1,615.38 of usual net pay, i.e. 75.6% retained, computed without intermediate rounding.

Recognised occupational disease, 45 days off, same salary and service: daily allowance of €59.17 from day 1 to day 28, then €77.91 (79% of salary, because 80% would exceed net pay), i.e. €2,981.26 gross (€2,781.52 net). The employer top-up covers the gap to 90% of salary for the first 30 days, then nothing, because two thirds of salary (€65.74) stays below the allowance: €850.10 gross (€663.08 net), computed without intermediate rounding. Net total: €3,444.59 versus €3,461.54, i.e. 99.5%. The result is the same before or after 1 November 2026, because €98.62 stays under both caps. After a commuting accident the allowances are identical but the top-up starts on day 8: €718.93 gross, net total €3,342.29 (96.6%). With €5,000 gross per month, a work accident occurring before 1 November 2026 gives €98.62 then €129.85 per day; on or after that date, €65.17 then €86.90.

Limits

• The statutory top-up requires one year of service, including after a work accident; many collective agreements are more generous.
• Article D1226-4 does not say which period the days already paid come off: deducting them from the best-paid period first is the tool's choice. A single number of days is used for both the Labour Code and Syntec.
• The default 22% contribution rate is an approximation for a non-managerial employee; managers (cadres) often have a higher rate. Take yours from your payslip.
• Syntec: the text checked does not say whether a commuting accident is exempt from the one-year service condition, nor which tier applies under one year after a work accident or occupational disease. The tool requires one year after a commuting accident and applies the category's first tier. Beyond 90 days, the relay by the insurance scheme is not calculated.
• The 100% option depends on your insurance contract; your collective agreement and insurance prevail.
• The tool does not cap the statutory top-up at net pay: after a work accident, the retention rate shown may exceed 100%.

This is an estimate, not a substitute for your payroll department or an adviser.

Sources and dates: 1.4 × minimum wage cap for leave starting from 1 April 2025 (decree 2025-160 of 20 February 2025); minimum wage €1,867.02 from 1 June 2026 (order of 22 May 2026), used for leave starting from 1 July 2026 (article R323-4 of the Social Security Code); maximum benefit €42.97 and 3 waiting days (Service Public); French Labour Code, L1226-1 and D1226-3; commuting accident treated as a work accident: article L411-2 of the Social Security Code; work accident allowances (60%, 80%, 30.42, net salary minus 21%, €240.49 and €320.66 at 1 January 2026): ameli.fr, page "Accident du travail : prise en charge et indemnités journalières", updated 20 January 2026; annual social security ceiling of €48,060 (order of 22 December 2025, Urssaf); 0.226% cap: decree 2026-909 of 30 September 2026, article 3, and €65.17 then €86.90 (ameli.fr, news of 22 October 2026); Syntec agreement, article 9.2; top-up period over 12 months: D1226-4 (checked 28/10/2026).

Frequently Asked Questions

How many waiting days apply to sick leave in France?

The French health insurance fund (CPAM) applies 3 waiting days for ordinary sickness, so benefits start on day 4. The statutory employer top-up starts after 7 days of absence, on day 8, unless a collective agreement is more generous. Work accidents and occupational diseases have no waiting period on either side; commuting accidents keep the 7 days for the employer top-up.

What is the maximum French sickness benefit in 2026?

The benefit is 50% of the daily base salary (last 3 gross salaries ÷ 91.25). For leave starting from 1 April 2025, that salary is capped at 1.4 times the minimum wage, i.e. €2,613.83 per month for leave starting from 1 July 2026. The maximum benefit is therefore €42.97 gross per day, before 6.7% CSG and CRDS.

Who is entitled to the employer salary top-up?

Under article L1226-1 of the French Labour Code, employees need at least one year of service, must send their sick note within 48 hours and must receive IJSS. They get 90% of gross pay for 30 days, then two thirds for 30 days, minus IJSS. Each period gains 10 days per full 5 years of service beyond the first year, up to 90 days.

How is a work accident compensated in France?

Benefits are paid from the day after the accident, with no waiting period: 60% of the daily base salary up to day 28, then 80% from day 29, but never more than the daily salary minus 21%. That salary is capped at 0.834% of the annual social security ceiling, i.e. €400.82 per day in 2026. Decree 2026-909 of 30 September 2026 lowers the cap to 0.226% (€108.62) for accidents and occupational diseases occurring on or after 1 November 2026: the allowance is then at most €65.17, then €86.90. Commuting accidents are compensated the same way by the health insurance fund.

What daily allowance applies to an occupational disease?

The work accident rules apply. With €3,000 gross per month, the daily salary is €98.62: the allowance is €59.17 per day up to day 28, then €77.91 rather than €78.90, because it cannot exceed net pay, set at 79% of gross. Over 45 days off, that is €2,981.26 gross. With 3 years of service, the statutory employer top-up brings the net total to 99.5% of usual pay.

Does an earlier sick leave reduce employer sick pay?

Yes. Article D1226-4 of the French Labour Code counts the top-up already paid during the previous 12 months: over that period, the total top-up cannot exceed the length your seniority gives (30 days at 90% then 30 days at two thirds, plus 10 days per full 5 years beyond the first year). The Syntec agreement likewise limits pay maintenance to 90 days per 12 consecutive months. Enter these days in the simulator: it deducts them from the best-paid period first.

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