Article written by Julien Vernay (Associate Director, HR Performance)
The Social Security Daily Allowances (IJSS) are an essential element in payroll management in the event of sick leave. Although governed by precise rules, their application can quickly become complex, particularly in cases of subrogation or multi-site management. Here is a clear and updated overview to better understand the calculation, reporting, and impact of IJSS on the payslip.
How to calculate IJSS?
IJSS are calculated based on the reconstituted salaries of the months preceding the leave. These are allowances paid to compensate for loss of salary during sick leave, maternity leave, or workplace accidents…
Details:
- Reference salary:
- Sickness: reconstituted salaries for the 3 calendar months preceding the last day worked, capped at 1.4x the SMIC (new cap since April 1st, 2025), with a 50% compensation rate.
- Maternity: reconstituted salaries for the 3 calendar months preceding the last day worked, capped at the PMSS (monthly social security ceiling), with a 79% compensation rate.
- Workplace accident: reconstituted salary for the calendar month preceding the last day worked, + pro-rata of annual bonuses, with a sliding cap based on the duration and reference salaries.
- In the event of long-term leave or occupational illness, increases are possible (Workplace Accident…)
Why are IJSS deducted from the salary?
- When subrogation occurs, the employer directly receives the IJSS (Social Security Daily Allowances) instead of the employee, in order to pay the equivalent back to them in their payroll.
- On the payslip, the IJSS are first entered as a negative of the gross salary to neutralize the portion of the salary replaced by health insurance.
- Then, the net IJSS are reintegrated at the bottom of the payslip, so that the employee receives the correct net pay, without double compensation.
- IJSS are legally considered an insurance benefit and not a salary; therefore, they should not be subject to social security contributions (except CSG/CRDS depending on the case).
- This mechanism ensures the continuity of the employee’s remuneration while respecting the legal and fiscal nature of Social Security allowances.
Furthermore, each company will apply its own salary maintenance conditions to its employees.
Who pays the IJSS?
IJSS are paid by Health Insurance. In the event of subrogation, the employer receives them directly instead of the employee.
Details:
- Without subrogation: direct payment to the insured person by the CPAM.
- With subrogation: payment to the employer, who maintains the employee’s remuneration.
Who reports the IJSS? And in the case of subrogation?
The employer reports the sick leave via the DSN (Nominative Social Declaration), which is essential to trigger the calculation of the IJSS.
Details:
- The employee sends their sick leave certificate to the CPAM and their employer.
- The monthly DSN must include the payroll elements related to the leave.
- The event-based DSN must include the elements related to the employee’s absence.
- In the case of subrogation, a “sick leave” DSN must be sent at the start of the leave to allow payment to the employer.
📌 At Althéa, we support our clients in ensuring DSN compliance to avoid frequent errors in IJSS reporting.
How to calculate net IJSS?
Net IJSS correspond to the amount actually paid by the CPAM (to the employee / employer), after mandatory social security deductions.
Details:
- Deductible CSG: 6.20%.
- CRDS: 0.50%.
- Reduction rate: an average of 6.70% applied to gross IJSS.
Which bonuses are included in the IJSS calculation?
Only bonuses subject to social security contributions are taken into account in the calculation of the reference salary.
Details:
- Included: monthly bonuses, performance-based bonuses, 13th month if paid monthly.
- Excluded: profit-sharing, incentive schemes, allowances not subject to contributions…
📎 Need an audit or support for your payroll and IJSS processes? Contact the Althéa team, experts in absence management and DSN compliance.
Conclusion
The calculation and management of IJSS require constant monitoring of regulatory changes, as well as rigorous mastery of payroll processes. Reporting errors, forgotten subrogations, or incorrect software settings can lead to costly adjustments.
At Althéa, our expertise in payroll and HR compliance allows us to provide long-term support to companies in securing their social practices.
