for sickness IJSS (Indemnités Journalières de Sécurité Sociale / Daily Social Security Allowances) officially comes into effect for all sick leaves starting from July 1, 2026.
This increase is triggered by the automatic rise of the SMIC (Minimum Wage) on June 1, 2026 (+2.41%, setting the gross hourly rate at €12.31).
A tight calculation capped at 1.4 SMIC. Since the decree of February 20, 2025, the reference salary used to calculate sickness IJSS is strictly capped at 1.4 times the monthly SMIC (down from 1.8 SMIC previously). The increase in the minimum wage therefore automatically shifts the baseline: the reference gross monthly ceiling is now set at €2,613.83 (based on a 35-hour workweek).
The summer scale. The maximum SJB (Salaire Journalier de Base / Basic Daily Salary) now rises to €85.94. Consequently, the maximum gross sickness IJSS amount (set at 50% of the SJB) increases to €42.97 per day, up from €41.95 during the first half of 2026. A subtle but essential adjustment to ensure your compensation calculations are secure.
Watch out for the transition. A classic mistake is applying the new rate scale to all ongoing cases. However, the Health Insurance (Assurance Maladie) rule is clear: the applicable ceiling is determined by the date the leave was prescribed and started. An employee who has been on leave since June 25 and whose leave is extended into July will remain subject to the old maximum of €41.95 per day. Applying the new grids prematurely puts you at risk.
Secure your compliance. This new ceiling is the true regulatory “backbone” of your medical leave management this summer. In the event of salary maintenance with subrogation, audit your payroll software settings immediately. Make sure to adjust the guaranteed IJSS amounts to avoid any incorrect impact on the net payable amount and the calculation of your employees’ taxable net income.
Summary of the IJSS Reassessment
| Indicator | Old Value (First half of 2026) | New Value (As of July 1, 2026) | Trend / Notes |
| Gross hourly SMIC rate | €12.02 | €12.31 | +2.41% as of June 1, 2026 |
| Reference gross monthly ceiling | €2,552.24 | €2,613.83 | Calculated on a 35h basis |
| Max Basic Daily Salary (SJB) | €83.90 | €85.94 | Used as the base for IJSS calculation |
| Maximum gross IJSS amount | €41.95 / day | €42.97 / day | Set at 50% of the maximum SJB |
Regulations are changing,
ærige helps you maintain the right temperature in your HR relations.
