Daily Allowances in France: Calculation and Caps for Expats

In France, taking sick leave, maternity leave, or time off due to a workplace accident does not mean a total loss of income, thanks to the mechanism of indemnités journalières (IJ / daily allowances). Paid primarily by the French Social Security system, these compensatory benefits aim to maintain a decent standard of living during a period of physical incapacity. Understanding how they are calculated, the applicable caps, and the steps required to obtain them can often be complex, especially for newcomers or foreign residents discovering the French social protection system for the first time. This comprehensive guide details step-by-step how daily allowances work to help you fully claim your rights.

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What is the Indemnité Journalière (IJ)?

The indemnité journalière (daily allowance) is a sum of money paid daily by the Caisse Primaire d’Assurance Maladie (CPAM / local state health insurance office) to compensate for the loss of salary of an insured person who is temporarily unable to work.

This right is governed by the Code de la sécurité sociale (French Social Security Code), specifically Articles L. 321-1 et seq. for illness, and L. 433-1 for workplace accidents and occupational illnesses. The payment of these allowances is subject to prior contribution conditions and the opening of rights, ensuring that the beneficiary has contributed sufficiently to the national solidarity system before their sick leave.

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Eligibility Conditions for Daily Allowances

To qualify for the payment of daily allowances in the event of sick leave, you must meet minimum work or contribution conditions, which vary depending on the duration of your leave.

For sick leave of less than 6 months

To benefit from daily allowances during the first 6 months of your leave, you must meet one of the following conditions:

• Have worked at least 150 hours during the 3 calendar months (or 90 days) preceding the start of your sick leave.
• Or have contributed based on a salary at least equal to 1,015 times the hourly SMIC (French minimum wage) during the 6 calendar months preceding the leave.

For sick leave of more than 6 months (long-term leave)

If your sick leave extends beyond 6 months, the conditions become stricter (Article R. 313-3 of the Code de la sécurité sociale):

• You must have been affiliated with French Social Security for at least 12 months as of the start date of your sick leave.
• And have worked at least 600 hours during the 12 calendar months (or 365 days) preceding the leave, OR have contributed based on a salary at least equal to 2,030 times the hourly SMIC during those 12 months.

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Calculating the Daily Allowance for Standard Sick Leave

The calculation of the daily allowance is based on the salaire journalier de base (SJB / basic daily wage). This basic wage is determined using the average of your recent gross salaries.

The standard calculation formula

For a monthly-paid employee, the basic daily wage is equal to the sum of the last 3 gross salaries received before the sick leave, divided by 91.25 (this coefficient represents the average number of days per quarter: 365 days / 4).

The basic daily allowance paid by the CPAM is then equal to 50% of this basic daily wage.

$$\text{Sick Leave IJ} = \frac{\text{Sum of the last 3 gross salaries}}{91.25} \times 50\%$$

Applicable caps in 2024

The gross salary taken into account for calculating the SJB is capped at 1.8 times the monthly SMIC in force on the last day of the month preceding the sick leave.

As of January 1, 2024, the gross monthly SMIC is €1,766.92, meaning the maximum salary taken into account for the calculation is €3,180.45 per month (i.e., $1.8 \times €1,766.92$).

• The maximum basic daily wage is therefore: €104.56 ($\frac{3 \times €3,180.45}{91.25}$).
• The maximum daily allowance for standard sick leave is capped at €52.28 per day (i.e., $50\%$ of €104.56).

The waiting period and payment duration

Except in specific cases (such as an Affection de Longue Durée - ALD / long-term illness), a délai de carence (waiting period) of 3 days applies. This means that daily allowances are only paid starting from the 4th day of sick leave.

The CPAM can pay a maximum of 360 daily allowances over a 3-year period for standard illness. In the case of an ALD, daily allowances can be paid for 3 years without any limit on the number of days.

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Practical Calculation Examples

To better understand how these rules apply in practice, here are two concrete simulations.

Example 1: The case of Thomas (salary below the cap)

Thomas is a graphic designer. His gross monthly salary is constant at €2,200. He is put on sick leave for the flu for 10 days.

1. Calculation of the basic daily wage (SJB):

• Total of the last 3 gross salaries: $€2,200 \times 3 = €6,600$
• SJB: $\frac{€6,600}{91.25} = €72.33$

2. Calculation of the gross daily allowance:

• $€72.33 \times 50\% = €36.17$ per day.

3. Application of the waiting period:

• The leave is for 10 days. The waiting period is 3 days. Thomas will therefore be compensated for 7 days.

4. Total amount paid by the CPAM:

• $€36.17 \times 7\text{ days} = \mathbf{€253.19}$ (subject to social security contributions of 6.7%).

Example 2: The case of Sofia (salary above the cap)

Sofia is an IT manager. Her gross monthly salary is €4,000. She is put on sick leave for 5 days.

1. Application of the Social Security cap:

• Sofia's salary exceeds the cap of $1.8 \times \text{SMIC}$ (€3,180.45). The CPAM therefore uses this cap for the calculation.

2. Calculation of the capped SJB:

• Total of the capped salaries: $€3,180.45 \times 3 = €9,541.35$
• SJB: $\frac{€9,541.35}{91.25} = €104.56$

3. Calculation of the daily allowance:

• $€104.56 \times 50\% = \mathbf{€52.28}$ per day (the maximum daily allowance cap).

4. Application of the waiting period:

• Out of 5 days of leave, after deducting the 3-day waiting period, Sofia is compensated for 2 days.

5. Total amount paid by the CPAM:

• $€52.28 \times 2\text{ days} = \mathbf{€104.56}$ (excluding any potential salary maintenance by the employer).

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Special Case: Workplace Accidents and Occupational Illnesses (AT/MP)

In the event of an accident du travail (workplace accident) or maladie professionnelle (occupational illness), the calculation rules and caps are much more protective for the employee (Article L. 433-1 of the Code de la sécurité sociale).

• No waiting period: Compensation begins on the 1st day following the stoppage of work. The day of the accident itself is paid in full by the employer.
• Increased calculation rate:
• During the first 28 days of leave, the daily allowance is equal to 60% of the basic daily wage (capped at a reference daily salary of €391.55 in 2024). The maximum allowance is €234.93 per day.
• From the 29th day onward, the daily allowance is increased to 80% of the basic daily wage, with a maximum cap of €313.24 per day in 2024.

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Salary Maintenance by the Employer (Subrogation)

French law (Code du travail / Labour Code, Article L. 1226-1) requires employers, subject to seniority conditions (usually 1 year), to pay a complementary allowance to guarantee the maintenance of all or part of the employee's net salary.

Many conventions collectives (collective bargaining agreements) provide for 100% salary maintenance from the very first day of absence (with no waiting period). In this case, the employer often uses the mechanism of subrogation: the employer directly receives the daily allowances from the CPAM and pays the employee their usual salary without interruption.

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Practical Steps: How to Receive Your Daily Allowances

To ensure the rapid payment of your daily allowances, you must carefully follow this procedure:

1. Consult a doctor: Only an authorized healthcare professional can prescribe a feuille d'arrêt de travail (sick leave certificate).

2. Submit the certificate within 48 hours:

• Send parts 1 and 2 of the certificate to your CPAM.
• Send part 3 to your employer (or to France Travail if you are a job seeker).

3. Transmission of the salary certificate: Upon receiving your sick leave notice, your employer is legally required to transmit an attestation de salaire (salary certificate) to the CPAM (usually via the Déclaration Sociale Nominative - DSN / electronic payroll reporting). This document allows the Social Security system to calculate your rights.

4. Track the payment: Log into your personal account on the ameli.fr website to check the processing of your file and track payments, which generally occur every 14 days.

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Common Mistakes to Avoid

• Missing the 48-hour submission deadline: In the event of repeated late submissions, the CPAM is entitled to reduce the amount of your daily allowances by 50% for the period between the prescription date and the receipt date.
• Leaving your home outside authorized hours: The sick leave certificate specifies authorized outing hours (usually 10:00 AM to 12:00 PM and 4:00 PM to 6:00 PM). If the CPAM conducts a home check outside these hours, your daily allowances may be suspended.
• Working while on sick leave: Performing any professional activity (even remote working or secondary self-employed activities) during sick leave is strictly forbidden and subject to heavy financial penalties and prosecution for fraud.
• Forgetting to declare a change of situation: A move, an early return to work, or a change in family status must be reported immediately to the CPAM to avoid overpayments that you will have to refund.

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FAQ (Frequently Asked Questions)

Are daily allowances subject to income tax?

Yes, daily allowances for standard illness are subject to income tax and are pre-filled on your French tax return. However, daily allowances paid for a long-term illness (ALD) are completely exempt from tax. For workplace accidents, they are exempt up to 50%.

What happens for self-employed workers and freelancers?

Following recent reforms, artisans, merchants, and liberal professions affiliated with the Sécurité sociale des indépendants (SSI / social security for the self-employed) also benefit from daily allowances in the event of illness, after a 3-day waiting period. The calculation is based on the average of their declared income over the last 3 years, up to the Social Security cap.

Are you paid on weekends and public holidays?

Yes. Unlike a monthly salary which corresponds to working days, daily allowances from French Social Security are calculated and paid for every calendar day of your sick leave. You are therefore compensated for Saturdays, Sundays, and public holidays included in your leave period.

How are daily allowances calculated during maternity leave?

Maternity leave entitles you to specific daily allowances. The calculation is more advantageous: it is based on the average of your last 3 net (not gross) salaries preceding the leave, up to the monthly Social Security cap (meaning a maximum of €100.36 per day in 2024), without any waiting period.

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Summary

• The daily allowance (IJ) compensates for the loss of salary during a medically prescribed sick leave.
• For standard illness, the daily allowance is equivalent to 50% of the basic daily wage, calculated on the average of the last 3 gross monthly salaries.
• The maximum amount of the daily illness allowance in 2024 is capped at €52.28 per day, based on a maximum salary limit of 1.8 times the SMIC.
• A 3-day waiting period generally applies, unless collective agreements require the employer to maintain your salary.
• Workplace accidents (AT/MP) benefit from more advantageous compensation (up to 80% of the basic daily wage) and have no waiting period.
• You must send your sick leave certificate to your health insurance fund and your employer within 48 hours.

Legal information for guidance only, not personalised legal advice. For your specific situation, ask your question free of charge on AvocatAI — answers based on French law, in your language.