Key facts
- 48 hours: the employee informs the employer without delay and justifies the absence within 48 hours; the sick note goes to the health insurance fund within 2 days.
- Daily allowances (IJ): 50% of the basic daily wage after 3 waiting days, with pay capped at 1.4 times the minimum wage (SMIC) for sick leave since 1 April 2025.
- Sick pay top-up: with 1 year's service, employer top-up from the 8th day of absence, at 90% of gross pay for 30 days, then two thirds for 30 days.
- Length of sick notes: since 1 September 2026, 31 days at most for an initial note and 62 days per extension, unless medically justified.
- Return-to-work visit: mandatory after at least 60 days of non-work-related sickness, no later than 8 days after the return.
- Paid leave: 2 working days earned per month of non-work-related sickness, 24 at most; employee informed within the month after the return.
Sick leave in France: how quickly must the employee inform the employer?
The employee informs the employer without delay and sends proof within 48 hours, the customary deadline where the collective agreement sets none. This proof within 48 hours is also a condition of the employer's sick pay top-up (Art. L.1226-1 of the Labour Code). The employee sends the sick note to the health insurance fund within 2 days (Art. R.321-2 of the Social Security Code).
- The employer receives part 3 (volet n° 3) of the initial sick note and of each extension. After a teleconsultation, the employee receives this part in electronic form only.
- On paper, only the secure form supplied by the health insurance fund is accepted: since 1 September 2025, forms printed from software, scans and photocopies are rejected. Electronic transmission by the doctor remains the recommended route.
- By teleconsultation, sick leave may not be prescribed or extended beyond 3 days in total, and only a first renewal can be issued remotely, unless the sick note comes from the patient's regular doctor (médecin traitant) or designated midwife or, for an extension, the employee shows that an in-person consultation is impossible (Art. L.6316-1 of the Public Health Code).
- Without proof, the absence is unjustified and may lead to disciplinary action.
- The employer reports the sick leave, then any early return, through an event-based DSN (déclaration sociale nominative, the payroll filing) within 5 working days.
Late sending to the health insurance fund exposes the employee to a warning, then to a reduction of their daily allowances.
Maximum length of a sick note: what changes in 2026
Since 1 September 2026, an initial sick note may not be issued for more than 31 days, nor an extension for more than 62 days, unless the doctor, midwife or dental surgeon justifies going beyond; otherwise, the health insurance fund may refuse the IJ (2026 Social Security Financing Act, Article 81; Decree No. 2026-498 of 12 June 2026). The cap applies to each prescription, not to the total length of the sick leave: extensions can follow one another.
| Date | Change | Status |
|---|---|---|
| 1 April 2025 | Pay used for IJ capped at 1.4 times the SMIC, instead of 1.8 times | In force |
| 1 September 2025 | Only the secure paper form is accepted | In force |
| June 2026 | No return-to-work visit after a recent pre-return visit that recommended no adjustment | In force |
| 27 June 2026 | No employer top-up in case of proven fraud reported by the health insurance fund; employer medical check opened in Alsace-Moselle | In force |
| 1 September 2026 | Initial sick note of 31 days at most, extension of 62 days at most | In force |
| 19 September 2026 | Penalty for an insured person who seeks sick leave not justified by their health | In force |
| 15 October 2026 | IJ limited to 1 year for a long-term condition (ALD) not covered at 100%, instead of 3 years | Decree published, not yet in force |
| 1 January 2027 | IJ for work accidents and occupational diseases limited to 4 years, for incidents from that date | Decree published, not yet in force |
Sickness daily allowances in 2026: how much, and for how long?
Social security pays IJ equal to 50% of the basic daily wage, after 3 waiting days. The basic daily wage is the total of the last 3 gross monthly salaries divided by 91.25; the pay taken into account is capped at 1.4 times the SMIC in force on the last day of the month before the sick leave (Art. R.323-4 of the Social Security Code; 1.8 times the SMIC for sick leave that started before 1 April 2025). For sick leave starting on or after 1 July 2026, that is therefore the SMIC of 1 June 2026: the pay taken into account may not exceed €2,613.82 a month, and the IJ may not exceed €42.97 gross per day, the figure given by Service-public, the official government information site. For sick leave that started earlier in 2026, the reference SMIC was lower, and so was the cap.
- Conditions: 150 hours worked over 3 months (or 90 days), or contributions on at least 1,015 times the hourly SMIC over 6 months; beyond 6 months of sick leave, 12 months of affiliation and 600 hours (or 2,030 times the hourly SMIC).
- Waiting period: 3 days for each sick leave, except when the return between two sick leaves lasted less than 48 hours, or for successive sick leaves for the same long-term condition (ALD).
- Payment: for each calendar day, every 14 days.
- Duration: 360 days of IJ at most over 3 years outside an ALD, 3 years for an ALD. From 15 October 2026 (Decree No. 2026-866 of 16 September 2026), an ALD not covered at 100% will be limited to 1 year of IJ, for sick leave prescribed from that date and ongoing sick leave that reaches 6 months after that date; a new one-year period opens after 1 year back at work.
- During sick leave, the employee follows the prescriptions and authorised outing hours, accepts checks and refrains from any unauthorised activity; otherwise the IJ are suspended.
Actual payment of the IJ is not a condition of the employer's top-up: it only serves to calculate it.
Employer sick pay top-up: 90% then two thirds, from 1 year's service
An employee with 1 year's service on the first day of absence receives an employer top-up to the IJ: 90% of the gross pay they would have earned for the first 30 days, then two thirds for the next 30 days (Art. L.1226-1, D.1226-1 and D.1226-2). The top-up is due beyond 7 days of absence, and from the first day for a work accident or occupational disease, except a commuting accident (Art. D.1226-3). The sick leave must be covered by social security and treated in France or in a State of the European Union or the European Economic Area. Homeworkers, seasonal, intermittent and temporary workers are excluded.
| Length of service | At 90% | At two thirds |
|---|---|---|
| From 1 year to under 6 years | 30 days | 30 days |
| For each full 5-year band beyond the first year | + 10 days | + 10 days |
| 31 years or more | 90 days | 90 days |
Periods are assessed over a rolling 12 months: days already paid in the previous 12 months are deducted. The employer deducts the IJ and the share of insurance benefits (prévoyance) it funds; reduced IJ (hospitalisation, penalty) are treated as paid in full (Art. D.1226-4 to D.1226-7). A more favourable collective agreement applies instead.
Example: an employee with 3 years' service and no paid sick leave in the last 12 months is off sick for 20 days. IJ run from the 4th day; the employer's top-up from the 8th to the 20th day, i.e. 13 days at 90%. For a new sick leave within the 12 months, 17 days at 90% will remain, then 30 days at two thirds.
Since 27 June 2026 (Law No. 2026-534 of 25 June 2026), the top-up is not due in case of proven fraud by the employee to obtain IJ, of which the health insurance fund has informed the employer; the employer then passes the information received to the insurance (prévoyance) provider. If you maintain pay without deducting the IJ, you are subrogated to the employee's rights and receive the IJ in their place, provided the pay maintained is at least equal to the IJ (Art. R.323-11 of the Social Security Code): claim them from the fund and adjust the payslip.
Employer medical check (contre-visite): what can the employer do?
The employer may have the sick leave checked at any time by a doctor it appoints: at the employee's home without notice, outside authorised outing hours, or at the doctor's surgery by appointment (Art. R.1226-11). The doctor gives an opinion on whether the sick leave is justified and on its length.
- From the start of the sick leave, the employee gives the address where they are resting if it is not their home and, if outings are unrestricted, the times when a check is possible (Art. R.1226-10).
- The doctor tells the employer whether the sick leave is justified, unjustified, or whether the employee made the check impossible; the employer passes this on to the employee without delay (Art. R.1226-12).
- If the sick leave is found unjustified, the employer may suspend its top-up, and the health insurance fund may suspend the IJ.
- If the check could not take place because the employee was absent or refused it, the employer may also stop paying the top-up, unless the absence was justified (a medical appointment, for example); it is for the employer to prove that the check was prevented.
Since 27 June 2026, an employer medical check is also possible in Alsace-Moselle when the employer maintains pay, with the same consequences (Art. L.1226-23). If the top-up comes only from the collective agreement, a check is possible only if the agreement provides for it.
Return-to-work visit after sick leave: what to do after 30 and 60 days?
The return-to-work medical examination is mandatory after an absence of at least 60 days for non-work-related sickness or accident. Before that threshold, two meetings are possible from 30 days of sick leave.
| Length of sick leave | Obligation or option |
|---|---|
| More than 30 days | Liaison meeting possible, at the initiative of the employer or the employee; the employer informs the employee of this option, and refusing has no consequence (Art. L.1226-1-3 and D.1226-8-1) |
| More than 30 days | Pre-return visit possible; the occupational doctor's recommendations are passed to the employer unless the employee objects (Art. R.4624-29 and R.4624-30) |
| At least 60 days (non-work-related sickness) | Return-to-work examination mandatory: the employer contacts the occupational health service as soon as it knows the end date; the examination takes place on the day of return and no later than 8 days after (Art. R.4624-31) |
For sick leave issued after publication of Decree No. 2026-503 of 12 June 2026, no return-to-work visit is needed if a pre-return visit took place within the 30 days before the return and concluded that no adjustment was necessary, unless the occupational doctor, the employer or the employee asks for one.
Paid leave and sick leave: how many days, and until when?
During sick leave for non-work-related sickness, the employee earns 2 working days (jours ouvrables) of paid leave per month, 24 at most per reference period; sick leave for a work accident or occupational disease counts as actual work without time limit (Art. L.3141-5 and L.3141-5-1).
- Within the month after the return, the employer informs the employee, by a means that gives a certain date (such as the payslip), of the number of days available and the deadline for taking them (Art. L.3141-19-3).
- Leave that sickness prevented the employee from taking is carried over for 15 months from this notice; if the sick leave has lasted at least 1 year at the end of the reference period, the carry-over runs from that date and is suspended on return until the notice is given (Art. L.3141-19-1 and L.3141-19-2). Without notice, the period does not run.
- Holiday pay counts periods of non-work-related sickness at 80% of the corresponding pay (Art. L.3141-24).
- An employee who falls ill during paid leave and has notified the sick leave can take later the days that coincide with it (judgment of the Cour de cassation, France's highest court for civil and criminal matters, 10 September 2025, No. 23-22.732).
Details are on our page Annual leave in France.
Common mistakes
- Refusing an electronically transmitted sick note for lack of paper: after a teleconsultation, the employee receives part 3 in electronic form only.
- Counting the 7-day waiting period in working days, or applying it to a work accident: these are days of absence, and there is no waiting period for a work accident or occupational disease, except a commuting accident.
- Forgetting the rolling 12-month counter: several sick leaves in the year use up the same allowance of 30 days at 90% and 30 days at two thirds, or more depending on service.
- Assuming sick leave longer than 31 days is irregular: the cap applies to each prescription, the practitioner may exceed it with justification, and extensions can follow one another.
- Stopping leave accrual during sickness, or forgetting the written notice within the month after the return.
- Suspending the top-up on mere suspicion: it takes an employer medical check that finds the sick leave unjustified or that the employee prevented, or proven fraud reported by the health insurance fund.
Your checklist
- Log each sick leave when part 3 arrives: dates, initial note or extension, date received, secure form or electronic transmission.
- Report the sick leave, then any early return, through the DSN within 5 working days.
- Calculate the top-up: service on the first day, 7-day waiting period, rolling 12-month counter, IJ and employer-funded insurance deducted, collective agreement if more favourable.
- Pass the check doctor's opinion to the employee without delay, and suspend the top-up only if the sick leave is found unjustified or the employee prevented the check without good reason.
- Tell the employee about the option of a liaison meeting beyond 30 days of sick leave.
- Contact the occupational health service as soon as the end date of a sick leave of at least 60 days is known.
- Credit 2 working days of leave per month of sickness and inform the employee of their balance within the month after the return.
- Restrict access to absence certificates, which may contain health data, to authorised staff only.
How Luxapps helps
FXP and MySafeBox track sick leave with you. In France, tracking is configured for the country's rules on waiting periods and continued pay, and the tools are connected by API to your payroll software.
The employee uploads the sick note in the tool, visible in the employer view and in the fiduciary view.
FXP and MySafeBoxSick leave tracking is configured for French rules on waiting periods and continued pay, with alerts.
FXP and MySafeBoxApproved absences, sickness included, feed the month's payroll variables without re-keying; the approved grid then goes to your payroll software.
FXP and MySafeBoxTargeted distribution with acknowledgement of receipt, and certificates encrypted with AES-256 with 10-year archiving built in.
FXP and MySafeBoxFrequently asked questions
The employee informs the employer without delay and sends part 3 of the sick note within 48 hours, the customary deadline where the collective agreement sets none. This proof within 48 hours is also a condition of the employer's sick pay top-up. The sick note goes to the health insurance fund within 2 days.
Daily allowances are 50% of the basic daily wage, i.e. the last 3 gross monthly salaries divided by 91.25, within a limit of 1.4 times the SMIC, the French minimum wage, in force on the last day of the month before the sick leave. For sick leave starting on or after 1 July 2026, the maximum is therefore €42.97 gross per day, calculated on the SMIC of 1 June 2026; it is slightly lower for sick leave that started earlier in 2026. They are paid after 3 waiting days.
With 1 year's service, the employer tops up the daily allowances beyond 7 days of absence: 90% of gross pay for 30 days, then two thirds for 30 days. Each period increases by 10 days for each full 5-year band of service beyond the first year, up to 90 days. Periods are assessed over a rolling 12 months.
Since 1 September 2026, an initial sick note is issued for 31 days at most and each extension for 62 days at most, but the practitioner may go beyond with justification. The cap applies to each prescription, not to the total length of the sick leave.
After an absence of at least 60 days for non-work-related sickness or accident. The employer contacts the occupational health service as soon as it knows the end date, and the examination takes place no later than 8 days after the return. Since June 2026, it is not required if a pre-return visit within the previous 30 days recommended no adjustment, unless the occupational doctor, the employer or the employee asks for it.
Yes. For non-work-related sickness, the employee earns 2 working days per month, 24 at most per reference period; sick leave for a work accident or occupational disease counts as actual work without limit. Within the month after the return, the employer informs the employee of their balance and deadline, which starts a 15-month carry-over.
Official sources
- Decree No. 2025-587 of 28 June 2025 on sending sick notes (Légifrance, in French)
- 2026 Social Security Financing Act, Article 81, length of sick notes (Légifrance, in French)
- Social Security Code, Article L.114-9, version of 27 June 2026 (Légifrance, in French)
- Decree No. 2026-501 of 12 June 2026 on daily allowances for work accidents and occupational diseases (Légifrance, in French)
- Cour de cassation, employment chamber, 10 September 2025, No. 23-22.732 (sickness during paid leave)
- French Senate, the law explained: Law No. 2026-534 on combating social and tax fraud (in French)
- Service-public, Sick leave: daily allowances paid to employees (F3053, in French)
- Service-public, Sick leave: steps for the employee (F303, in French)
- Service-public, Checks on an employee on sick leave: what are the rules? (F33908, in French)
- Code du travail numérique, Sick leave pay: what changes on 15 October 2026 (in French)
This guide sets out the general rules in force on 5 October 2026. It is not legal advice for your situation (collective agreement, sector, employee status).