Course : Calculate daily allowances in payroll

Guarantee the reliability and processing of IJSS payments

Practical course - 1d - 7h00 - Ref. IJS
Price : 740 € E.T.

Calculate daily allowances in payroll

Guarantee the reliability and processing of IJSS payments


New course

Master the calculation and valuation of daily benefits (IJSS) to ensure reliable salary continuation, secure payroll processing and prevent the financial risks associated with work stoppages. This essential training course combines regulatory compliance and operational rigor.


INTER
IN-HOUSE
CUSTOM

Practical course
Disponible en anglais, à la demande

Ref. IJS
  1d - 7h00
740 € E.T.




Master the calculation and valuation of daily benefits (IJSS) to ensure reliable salary continuation, secure payroll processing and prevent the financial risks associated with work stoppages. This essential training course combines regulatory compliance and operational rigor.


Teaching objectives
At the end of the training, the participant will be able to:
Identify the different types of daily allowance paid by the social security system
Calculate the amount of IJSS according to the rules in force and the situations of stoppage
Check the consistency between IJSS and the salary maintenance plan in effect
Preparing pay slips for employees on sick leave

Intended audience
Payroll managers.

Prerequisites
Good knowledge of payroll fundamentals.

Practical details
Hands-on work
Alternating theoretical and practical inputs: case studies, application exercises.

Course schedule

1
Fundamentals of absences and IJSS entitlements

  • Identify the types of absence giving entitlement to IJSS and their calculation
  • Determining the conditions for entitlement under the general scheme
  • Understanding waiting periods and compensation rules
  • Explain the principle of subrogation and its impact on payroll
Hands-on work
Calculation of absences due to sick leave.

2
Calculation of IJSS by reason for sick leave

  • Calculate IJSS sick pay based on reference salary
  • Applying the rules specific to industrial accidents and occupational diseases
  • Determining maternity and paternity IJSS according to durations and ceilings
  • Integrating IJSS into the pay slip
Hands-on work
Calculation of IJSS by reason for sick leave.

3
Salary maintenance and guaranteed income

  • Calculate your income guarantee
  • Calculate employer's top-up
  • The net guarantee
  • Managing IJSS benefits in cases of therapeutic part-time work
Hands-on work
Calculation of guaranteed income and employer's supplement

4
Tax and social security treatment of IJSS

  • Identify taxable and non-taxable IJSS
  • Correctly declaring IJSS in DSN
  • Understanding the impact on net taxable income and withholding tax
  • Anticipate URSSAF controls related to IJSS and salary maintenance
Hands-on work
Calculation of taxable bases for withholding tax in the event of subrogation of IJSS benefits


Dates and locations
Select your location or opt for the remote class then choose your date.
Remote class

Dernières places
Date garantie en présentiel ou à distance
Session garantie

REMOTE CLASS
2026 : 3 Apr., 3 July, 25 Sep., 18 Dec.

PARIS LA DÉFENSE
2026 : 27 Mar., 26 June, 18 Sep., 11 Dec.