Sick leave in 2026 can lead to a substantial loss of income, even when French Social Security pays daily sickness benefits. For an employee earning €2,000 gross per month, the specialist calculator Simulateur Gratuit estimates a net loss of €410.34 over 30 days and €2,403.14 over 90 days, based on its assumptions.

The actual amount lost depends on employment status, salary, length of service, duration of absence and supplementary coverage. Private-sector employees, civil servants and self-employed workers do not enjoy the same protection. Here is how to understand the rules and redo the calculations without confusing gross pay, benefits and money actually received.

Who pays your salary during sick leave?

For a private-sector employee, compensation mainly comes from two sources: French health insurance, which pays Social Security daily sickness benefits (IJSS), and the employer, who may be required to top up those payments.

The CPAM normally starts paying from the fourth day of ordinary sick leave. The first three days form a waiting period, during which no IJSS is paid.

Employer top-ups follow separate rules. According to Simulateur Gratuit, an employee with at least one year of service may qualify for an overall income replacement of 90% of gross pay for an initial period, followed by 66.67% for the next period, subject to applicable conditions.

Important: these percentages refer to the overall level of compensation, not an amount the employer adds in full on top of IJSS. Simply adding 90% of salary to CPAM benefits would overestimate income.

How exactly are IJSS calculated in 2026?

The starting point is the reference daily wage. For monthly paid employees, the method described by Calcunet adds together the last three gross monthly salaries and divides the total by 91.25.

The gross daily benefit then equals 50% of this reference daily wage, subject to the statutory cap.

A step-by-step calculation

Consider an employee whose gross salary has remained steady at €2,000 per month. Here is how to apply the formula before deductions and possible top-ups.

  • Step 1: add the three gross salaries: 2,000 × 3 = €6,000.
  • Step 2: calculate the reference daily wage: 6,000 ÷ 91.25, or approximately €65.75.
  • Step 3: apply the 50% rate, giving about €32.88 in gross IJSS per compensated day.
  • Step 4: subtract the three waiting days from the number of payable days.
  • Step 5: include any employer top-up and applicable deductions to estimate the net amount actually received.

For 30 days of sick leave, this theoretical calculation gives 27 days covered by the CPAM, or around €887.76 in gross IJSS before top-ups and deductions. This is not the final net salary: it is only the Social Security component calculated under the stated assumptions.

Why does the cap affect some salaries more?

Since April 2025, the salary used to calculate sickness IJSS has been capped at 1.4 times the French minimum wage (SMIC), compared with 1.8 times previously. This change further restricts benefits for employees earning above the ceiling.

For sick leave starting on or after July 1, 2026, Simulateur Gratuit reports a sickness IJSS ceiling of €42.97 gross per day. Even if the actual daily wage would justify a higher benefit, the CPAM does not exceed this limit in the situation described.

This distinction matters: a salary increase does not necessarily mean an equivalent rise in benefits. Above the cap, the difference mainly depends on supplementary protection.

How much money do you lose depending on leave duration?

To understand the effect of duration, distinguish the three days without IJSS, the days compensated by the CPAM and the periods when an employer top-up may apply.

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Seven days off: the waiting period hits hard

Over seven calendar days of ordinary sick leave, only four days normally qualify for IJSS. In our example of €2,000 gross per month, this represents approximately €131.52 in gross CPAM benefits.

The exact net loss cannot be inferred from that figure alone. You need to know the days normally worked, salary continuation rules and deductions from benefits. Short leave can therefore be financially costly without any universal percentage of loss applying.

Thirty days off: the top-up becomes crucial

Simulateur Gratuit shows an estimated net loss of €410.34 for 30 days of leave with a reference gross salary of €2,000. This is an estimate based on its own parameters, not an amount automatically lost by every employee on that salary.

For someone eligible for the statutory top-up, total compensation may reach 90% of reference gross pay during the first qualifying period. However, the statutory employer top-up does not necessarily begin at the same time as IJSS: Social Security and employer waiting periods must be distinguished. A collective bargaining agreement may also change the outcome.

Ninety days off: losses add up

With the same reference gross salary, Simulateur Gratuit estimates a net loss of €2,403.14 over 90 days. The difference from 30 days shows why simply multiplying the first month's loss by three would be misleading.

For the minimum length of service considered, the statutory employer top-up provides 90% for 30 days, then 66.67% for a further 30 days. These periods increase by ten days for every additional five years of service beyond the first year.

When the top-up ends, the employee may become mainly dependent on IJSS and any income protection insurance. This change of period often explains the gradual decline in income.

Employee, civil servant or self-employed: who is best protected?

Private-sector employees

Their compensation is based on IJSS, any statutory employer top-up and collective agreement provisions. For entitlement during the first six months of sick leave, Service Public specifies, among other criteria, 150 hours worked in the previous three months, or an alternative contribution requirement based on at least 1,015 times the hourly SMIC over six months.

Payable days are not unlimited: Calcunet notes a maximum of 360 days of IJSS over a rolling three-year period under the ordinary sickness scheme considered.

Civil servants

French civil servants are covered by different rules. Since March 2025, ordinary sick leave provides 90% of basic pay for the first three months, compared with 100% previously. From the fourth through the twelfth month, the rate is 50%.

There is one unpaid waiting day. Some pay components, such as the family supplement or certain expense reimbursements, may nevertheless continue under the rules detailed by Service Public.

To illustrate the 90% rate, hypothetical reference basic pay of €2,000 would mean €1,800 before accounting for the waiting day and specific pay components. This simplified calculation does not establish the exact net loss.

Prescription rules also changed in 2026. Since September, the stated maximum periods for affected civil servants have been 31 days for an initial medical certificate and 62 days for an extension, subject to medical exceptions.

Self-employed workers

For self-employed workers or micro-entrepreneurs, directly applying the employee calculation would be misleading. Eligibility conditions, reference income and purchased coverage must be assessed under their own scheme.

Without these details, no reliable universal daily benefit or net loss can be given. Self-employed workers must also distinguish falling personal income from business expenses that may continue during their absence.

The most useful comparison is therefore not just between advertised percentages: it is between disposable incomes after benefits, waiting periods and expenses still due.

How can you estimate your income loss accurately?

A reliable calculator must follow a clear sequence. Start by identifying your employment status, reference earnings and the calendar duration of leave. Then check your entitlement and how many days are actually covered.

For employees, calculate gross IJSS using the last three salaries divided by 91.25, then apply the 50% rate and the relevant cap. Deduct waiting days and add only the employer top-up to which you are actually entitled.

Finally, compare your usual net income with the expected net amount during leave, after deductions and any additional benefits. Never directly compare net salary with gross IJSS: they are calculated on different bases.

The right measure is not the stated percentage of salary but the difference between what normally reaches your bank account and what will actually arrive during your absence.

This method also helps identify missing information before trusting an automatic result: collective agreements, length of service, income protection coverage or special salary continuation arrangements.

Frequently asked questions

How much do you really lose during 30 days of sick leave?

For a reference salary of €2,000 gross, Simulateur Gratuit estimates a net loss of €410.34 over 30 days. The actual amount depends especially on length of service, employer top-ups, collective agreement coverage and applicable deductions.

How do you calculate daily sickness benefits in 2026?

For a monthly paid employee, add the last three gross salaries, divide by 91.25, then take 50% of the result. Apply the statutory cap, which Simulateur Gratuit sets at €42.97 gross per day for sick leave beginning on or after July 1, 2026.

Does a civil servant lose less than a private-sector employee?

Not necessarily. Civil servants normally have one waiting day and receive 90% of basic pay for the first three months, while private-sector employees depend on IJSS and applicable top-ups. Comparisons must use net amounts and the pay components actually retained.

Are self-employed workers compensated like employees?

No. Employee calculation and employer top-up rules must not be applied automatically. Compensation depends on their scheme and circumstances, and their financial loss must also include business expenses continuing during leave.

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