Accidents at work and occupational diseases: decrease in the ceiling for calculating daily allowances

An employee who has stopped working because of an accident at work is entitled to daily allowances paid by his health insurance fund. They may also receive additional benefits from their employer.

The decree of September 30, 2026 modifies the parameterization of the Social Security (IJSS) daily allowances awarded for an accident at work (AT) or an occupational disease (PD).

This measure comes into force from 1^er November 2026 and concerns judgments which will occur from that date.

The Government's stated objective is to change the distribution of financial support for these sick leave between the health insurance and the employer, while maintaining a more favorable regime for them compared to regular sick leave.

How is this new occupational accident at work and sickness IJSS ceiling calculated?

To determine the annual salary cap, the Order amends Article R-433-2 of the Social Security Code.

It sets the maximum annual remuneration limit, used in the calculation of daily allowances, at 0,226 % of annual social security ceiling (PAS), or the equivalent of 1.8 times the Smic (minimum inter-professional growth wage). The remuneration limit is currently set at 0.834% of this ceiling.

Employees whose gross salary is more than 1.8 times Smic will see a decrease in their IJSS. This one will lead an increase in the wage supplement payable by the employer, where salary maintenance is applicable.