From April 1, 2025, according to the French Social Security Finance Act and the decree of February 20, 2025, the conditions for compensation for non-occupational sick leave will change.
The earnings ceiling used to calculate daily social security benefits (IJSS) for non-occupational illnesses has been lowered from 1.8 SMIC to 1.4 SMIC. This measure applies to work stoppages prescribed from April 1, 2025.
As a result, the income ceiling taken into account is reduced from €3,243.24 gross to €2,522.52 gross.
In addition, the Social Security daily allowance is capped at €41.47 gross as of April1, 2025, compared with €53.31 gross previously.
IN PRACTICE
Case 1: Employee earning less than or equal to 1.4 SMIC > UNCHANGED SITUATION.
Case 2: Employee earning a gross salary in excess of 1.4 SMIC > LOWER COMPENSATION.
REPERCUSSIONS
This reduction in compensation can be borne :
- or by employees (in the absence of salary continuation, due to insufficient seniority, for example).
- or by the employer (increase in the salary maintenance portion).
Some insurers may decide to review their contribution rates for provident contracts in the coming months.
