What is the 3-day waiting period (délai de carence)?

Statutory health insurance does not pay allowances for the first 3 days of sick leave; payments commence on the 4th day. Many collective agreements mandate that employers cover 100% of wages from day one.

Are statutory sick pay allowances taxable in France?

Yes, ordinary sick leave allowances are fully subject to personal income tax and are automatically transmitted by the health authority to the DGFiP.

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France Statutory Sick Leave Daily Benefits Calculator 2026 (IJSS CPAM)

Calculate statutory daily sickness allowances (Indemnités Journalières de Sécurité Sociale - IJSS) in France: daily reference wage (50% of gross pay capped at 52.28 €/day), the mandatory 3-day statutory waiting period, and net take-home pay after 6.7% CSG/CRDS deductions in EUR (€).

Gesundheitswesen Arbeitsrecht Gehälter und Löhne

Berechnetes Ergebnis

Total Net IJSS Benefits Paid by CPAM

€0

Eingabedaten

Average Monthly Gross Salary (Prior 3 Months EUR €)

€

Schnellauswahl:

Total Sick Leave Duration (Calendar Days)

days

Schnellauswahl:

Berechnetes Ergebnis

Total Net IJSS Benefits Paid by CPAM

€0

Net IJSS Benefit Per Compensated Day

€0

Compensated Days (After 3-Day Waiting Period)

€0

Gross Daily Reference Wage

€0

Berechnungsmethodik

Daily Reference Wage = Last 3 Months Gross Earnings / 91.25 (capped at 1.8x SMIC). Gross IJSS = 50% of Daily Wage (max 52.28 €/day). Net IJSS = Gross IJSS minus 6.7% CSG/CRDS social levies. 3-day statutory waiting period applies.

Wichtiger rechtlicher Hinweis

This tool calculates statutory daily sick pay under Article R.323-4 of the French Social Security Code. Employer top-up pay (maintien de salaire) depends on collective bargaining agreements.

Dieser Rechner dient ausschließlich Informations- und Bildungszwecken. Die Ergebnisse stellen keine verbindliche Finanz-, Steuer- oder Rechtsberatung dar.

Häufig gestellte Fragen

The statutory health fund (CPAM) calculates your gross daily wage over the prior 3 months (divided by 91.25) and pays 50% of this amount, capped at a maximum of 52.28 € gross per day.

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France Statutory Sick Leave Daily Benefits Calculator 2026 (IJSS CPAM)

Eingabedaten

Berechnungsmethodik

Wichtiger rechtlicher Hinweis

Häufig gestellte Fragen

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