Sickness daily allowance calculator
The daily allowance is 50% of the daily reference salary (last 3 gross salaries / 91.25), with the salary taken into account capped at 1.4 times the SMIC; it is paid after a 3-day waiting period, up to 360 days over 3 years.
2026 rules — verified on September 4, 2026Free, no account
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Sources and assumptions
- service-public.gouv.fr — F3053 — tax year 2026, verified on September 4, 2026
Excerpt from the source : « Les indemnités journalières (IJ) sont égales à 50 % du salaire journalier de base. »
- service-public.gouv.fr — F3053 — tax year 2026, verified on September 4, 2026
Excerpt from the source : « Si vous êtes payé au mois, votre salaire journalier de base est égal au total des 3 derniers salaires bruts perçus avant l'arrêt de travail, divisé par 91,25. »
- service-public.gouv.fr — F3053 — tax year 2026, verified on September 4, 2026
Excerpt from the source : « Si vous êtes payé au mois, votre salaire journalier de base est égal au total des 3 derniers salaires bruts perçus avant l'arrêt de travail, divisé par 91,25. »
- service-public.gouv.fr — F3053 — tax year 2026, verified on September 4, 2026
Excerpt from the source : « Votre salaire pris en compte pour calculer votre gain journalier de base, est plafonné à 1,4 fois le montant du Smic en vigueur, lors du dernier jour du mois qui précède l'arrêt (soit 2 613,82 € par mois en 2026). »
- ameli.fr — tax year 2026, verified on September 4, 2026
Excerpt from the source : « Pendant les 3 premiers jours de votre arrêt de travail, aucune indemnité journalière ne vous est versée ; c'est ce que l'on appelle le délai de carence. »
- ameli.fr — tax year 2026, verified on September 4, 2026
Excerpt from the source : « Vous pouvez bénéficier de 360 jours d'indemnités journalières sur une période maximale de 3 ans. »
- ameli.fr — tax year 2026, verified on September 4, 2026
Excerpt from the source : « Si la durée de l'arrêt de travail est supérieure à 6 mois »
- ameli.fr — tax year 2026, verified on September 4, 2026
Excerpt from the source : « Les indemnités journalières sont soumises aux prélèvements sociaux comme les salaires : 0,5 % au titre de la contribution au remboursement de la dette sociale (CRDS) ; 6,2 % au titre de la contribution sociale généralisée (CSG). »
- ameli.fr — tax year 2026, verified on September 4, 2026
Excerpt from the source : « Les indemnités journalières sont soumises aux prélèvements sociaux comme les salaires : 0,5 % au titre de la contribution au remboursement de la dette sociale (CRDS) ; 6,2 % au titre de la contribution sociale généralisée (CSG). »
- service-public.gouv.fr — F2300 — tax year 2026, verified on September 3, 2026
Excerpt from the source : « Smic horaire | 12,31 € | 9,74 € »
- service-public.gouv.fr — F2300 — tax year 2026, verified on September 3, 2026
Excerpt from the source : « Smic horaire | 12,31 € | 9,74 € »
- service-public.gouv.fr — F2300 — tax year 2026, verified on September 3, 2026
Excerpt from the source : « Smic mensuel | 1 867,02 € | 1 477,93 € »
- legifrance.gouv.fr — LEGIARTI000033020376 — tax year 2026, verified on September 3, 2026
Excerpt from the source : « La durée légale de travail effectif des salariés à temps complet est fixée à trente-cinq heures par semaine. »
Calculation assumptions
- The calculation targets a monthly-paid employee of the general scheme on sick leave for a non-occupational illness, from their average gross monthly salary over the last 3 months. Eligibility conditions (hours worked or contributions) are not checked, and allowances already received over the previous 3 years are not deducted from the 360-day cap. Work accidents, occupational diseases, maternity, therapeutic part-time and non-monthly-paid employees are not covered, nor is long-term illness (ALD), which follows another regime: daily allowances for up to 3 years, and a waiting period applied to the first leave only over a 3-year period.
- The cap on the salary taken into account is computed as 1.4 times the gross monthly SMIC in force, rounded to the cent; it matches the amount published by the health insurance fund, within one cent of the rounding shown by service-public. The SMIC used is the one in force on the last day of the month before the leave: if it is revalued in between, the actual cap may differ.
- The estimated net deducts only the CSG and CRDS applicable to daily allowances. Income tax withholding, the employer's top-up (statutory salary maintenance, collective agreement) and income protection cover are not computed.
- Every amount is rounded to the cent at each step: daily reference salary (last 3 salaries / 91.25), then the daily allowance at 50 %. For €2,000 gross per month this gives €65.75 then 32.875 → €32.88, whereas the official service-public example (F3053) shows €32.87 for the same input. The one-cent gap per day comes from this rounding convention, not from a rate; the fund's own rounding rule could not be read from its source.
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.