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New ceiling on daily allowances: what should you bear in mind?
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As of April 1, 2025, the ceiling for daily allowances (IJ) paid by Health Insurance is revised. In practice, this impacts the amount of daily allowances of social security paid to employees whose monthly gross salary exceeds €2522.52.
What are the changes?
Before the decree | From 1 April 2025 | |
Salary taken into account for the calculation of IJ | 1,8 SMIC (3243,24 €) | 1,4 SMIC (2522,52 €) |
Maximum amount of IJ social security | 53,31 €/day | 41,47 €/day |
Below is a concrete example of the impact of this reform on an employee earning €2,800 gross per month. The employee's basic daily pay is €92.05.
Before the decree | From 1 April 2025 | |
Amount of IJ social security | 50% of €92.05, i.e. €46.02 | Limited to the maximum daily allowance of €41.47 |
Maximum amount of IJ social security | 53,31 €/ day | 41,47 €/day |
If we consider that the employer has an obligation to maintain 100% of salary for 90 days, the impact on the employer is as follows:
Before the decree | From 1 April 2025 | |
Obligation to maintain 100% of salary for 90 days | 46,03 € (92,05 € -46,02 €=) *90= 4142,40 € | 50,58 € (92,05 € - 41,47 €=) *90= 4552,20 € |
Delta on salary maintenance payable by the employer | / | 409,50 € |
The consequences for the company are twofold
On the one hand, the reduction in the amount of IJSS will automatically have an impact on the additional pay that must be maintained by the employer.
On the other hand, provident fund benefits paid in respect of disability cover, calculated after deduction of the IJJ paid by social security, will also be higher. The profit and loss accounts of provident schemes will therefore necessarily be affected, to a greater or lesser extent depending on whether employees on sick leave are paid less than or more than the ceiling of 1.4 Smic.
