Employee sick leave: how are daily allowances calculated in 2026?

Daily allowances (IJ) from Social Security are equal to 50% of the basic daily wage. For an employee paid monthly, this basic wage is the total of the last three gross salaries received before the leave, divided by 91.25. In 2026, daily allowances cannot exceed €42.97 gross per day, and they are only paid after a three-day waiting period.

This page deals with sick leave for employees paid monthly. It does not cover employees paid on a salary other than monthly, the minimum amount of daily allowances, or workplace accidents.

Eligibility for daily allowances: eligibility conditions

The conditions depend on the length of the stoppage.

These thresholds are those of the service-public.gouv.fr fact sheet, verified on June 1, 2026. The rules for discontinuous or seasonal work are not dealt with here: they are checked on your file.

The three-step calculation

1. The basic daily wage

For an employee paid monthly, the basic daily wage is equal to the total of the last 3 gross wages received before the work stoppage, divided by 91.25.

2. The salary ceiling retained

The salary taken into account is capped at 1.4 times the minimum wage (SMIC) in effect on the last day of the month preceding the cessation of work. In 2026, this represents €2,613.82 per month.

For stops that began before April 1, 2025, the old ceiling, set at 1.8 times the minimum wage, remains applicable.

3. The 50 % and the ceiling of the daily allowance

The daily allowance is worth 50% of the basic daily wage. It cannot exceed €42.97 gross per day.

The two ceilings correspond: with three monthly salaries capped at €2,613.82, 50% of the basic daily wage gives €42.97 to the nearest cent. Above this salary level, the daily allowance remains at €42.97.

Compensated days, waiting period and payment

• Deficiency. Daily allowances are paid after a 3-day waiting period. This waiting period applies to each period of sick leave.
• No deficiency In the event of a return to work between two periods of sick leave not exceeding 48 hours. There is also no waiting period for successive periods of sick leave due to a long-term illness (ALD).
• Calendar days. Daily allowances are due for each calendar day of work interruption, including Saturday and Sunday.
• Pace. The health insurance fund (CPAM or MSA) pays the daily allowances every 14 days.

How long are daily allowances paid?

In general, the health insurance fund pays a maximum of 12 months of daily allowances per 3 consecutive years. In the case of a long-term illness (ALD), daily allowances are paid for 3 years.

If your ability to work or earn is reduced by at least two-thirds (66 %) following an accident or illness of non-occupational origin, a disability pension is a separate benefit. This page does not cover its calculation; the amounts can be found on the dedicated service-public.gouv.fr page.

Daily allowances and income tax

Daily sickness benefits are declared with wages. According to the information sheet on service-public.gouv.fr, verified on April 15, 2026, daily sickness benefits are taxable. Daily sickness benefits paid for an illness "involving prolonged treatment and particularly expensive care," i.e., a long-term illness (ALD), are tax-exempt.

The box number of the declaration is not processed here.

Numerical example (fictitious profile)

Situation. An employee paid monthly, with a gross salary of €3,100 per month, is on sick leave for 30 calendar days in 2026. He worked 455 hours during the 3 calendar months preceding the leave. His last three gross salaries are identical. He meets the 150-hour requirement.

Issue. He wants to know the amount of his daily allowances and how the ceiling is factored into the calculation. His salary exceeds the ceiling by €2,613.82 per month.

Strategy. The firm reviews his income and situation with him. The calculation is done in four lines.

Without the salary cap, the calculation would have given €50.96 per day (50 % of €9,300 ÷ 91.25). The cap reduces the daily allowance to €42.97.

Result. Over 30 calendar days, 3 waiting days are not compensated. This leaves 27 compensated days: 27 × €42.97 = €1,160.19 gross.

The same calculation applies, for a 30-day absence and three identical salaries:

This profile is fictitious. The amounts are gross and rounded to the nearest cent in the example. They illustrate the mechanism and do not predict any results for your specific situation.

What changes depending on your situation

• The method of payment: this page only deals with employees paid monthly.
• The number of hours worked before the stoppage, and the duration of the stoppage (up to 6 months, or after 6 months).
• Your salary level in relation to the ceiling of €2,613.82 per month.
• The start date of the shutdown, before or after April 1, 2025.
• A long-term illness (ALD) changes the duration of daily sickness benefits, the waiting period in case of successive work stoppages, and the tax regime.
• Short, successive stops.
• A salaried activity continued after retirement.

This page does not show the amount of your daily allowances. These are calculated based on your payslips. No results are guaranteed.