Arrêt maladie France 2026 — IJSS, complément employeur sous loi mensualisation, ALD

• Carence + IJSS day-by-day
• Loi mensualisation: the employer top-up
• ALD: Affection Longue Durée regime
• Typical CCN top-ups 2026

Days 1-3: carence — no IJSS from CPAM, employer typically does NOT pay either (unless covered by CCN clause). Most workers absorb these 3 unpaid days.

Day 4 onwards: IJSS = 50% of average daily salary computed on the last 3 calendar months before the arrêt. Capped at 1.8× SMIC daily (~€55/day net in 2026).

Maximum: 360 IJSS within a rolling 3-year window for non-ALD conditions; up to 3 years (1095 days) for ALD long-term conditions.

Self-employed (non-salariés): different scheme via Sécurité Sociale des Indépendants — generally less generous (50% of average BIC/BNC capped at PSS).

The Loi Mensualisation of 1978 (codified in Article L1226-1 du Code du travail) requires employers to top up IJSS to maintain 90% of GROSS salary for the first 30 days then 66.66% for the next 30 days, provided you have at least 1 YEAR of tenure with that employer.

Below 1 year of tenure: the loi mensualisation does NOT apply. You receive only the IJSS (50% capped) starting day 4 — most CCN add modest tenure-based top-ups (e.g. Syntec: from 6 months tenure, 100% net for 30 days).

Above 1 year tenure: the 30+30 days mensualisation typically resets after 12 months. Repeat illnesses within that window draw down the same 60-day budget.

The mensualisation calculation uses GROSS, not net — the actual cash difference depends on your tax bracket. Most workers receive about 80-95% of their normal NET during the first 30 days.

If you suffer from one of 30 recognised long-term conditions (cancer, diabetes, severe heart disease, chronic kidney disease, multiple sclerosis, HIV, severe psychiatric disorders, etc.), you can request ALD recognition from your médecin traitant.

ALD recognition unlocks: 100% reimbursement of all medical costs related to the condition (medication, hospital, specialist visits, transport); IJSS duration extended to 3 years (1095 days); reduced employer carence period.

ALD does NOT change the 50%/CCN split formula — the IJSS rate is the same. The benefit is in DURATION + medical cost coverage, not the percentage paid.

Apply through your CPAM with a Protocole de Soins signed by your médecin traitant — typically processed in 3-6 weeks. The ALD recognition is reviewed every 5 years.

Syntec (IT, consulting): 100% of net for 30 days from 6 months tenure, increasing duration with tenure (up to 90 days at 5+ years).

Métallurgie (engineering): 100% of net for 30 days at 1 year tenure, extending to 60-90 days at higher tenure.

Banque (banking): full salary maintenance for 90 days at 1+ year tenure, then 50% for another 90 days.

Assurance (insurance): 100% net for 60-180 days based on tenure.

Public sector (Fonction Publique): typically 100% for 90 days then 50% for another 90 days for state employees.

BTP (construction): minimum legal mensualisation only — no significant top-up. Plan for 90% gross only.

Always check your specific 4-digit IDCC code on Légifrance for the exact wording.