{"id":21454,"date":"2017-11-30T00:30:19","date_gmt":"2017-11-29T23:30:19","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=21454"},"modified":"2025-07-21T10:04:32","modified_gmt":"2025-07-21T08:04:32","slug":"arret-de-travail-complement-de-salaire-indemnites-journalieres","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/arret-de-travail-complement-de-salaire-indemnites-journalieres\/","title":{"rendered":"Arr\u00eat de travail, compl\u00e9ment de salaire et indemnit\u00e9s journali\u00e8res"},"content":{"rendered":"<p>Lors d\u2019un arr\u00eat de travail, le salari\u00e9 a certaines obligations, et il doit notamment\u00a0 :<\/p>\n<ul>\n<li>Pr\u00e9venir l\u2019employeur de son absence dans les plus brefs d\u00e9lais<\/li>\n<li>Justifier de son \u00e9tat en faisant parvenir un certificat m\u00e9dical pr\u00e9cisant les dates de l\u2019arr\u00eat de travail<\/li>\n<li>Tenir l\u2019employeur inform\u00e9 de l\u2019\u00e9volution de sa maladie en lui transmettant, le cas \u00e9ch\u00e9ant, les certificats de prolongation de son arr\u00eat de travail<\/li>\n<\/ul>\n<p>Un arr\u00eat de travail\u00a0a des incidences qui sont\u00a0:<\/p>\n<ul>\n<li>La suspension du contrat de travail. Voir \u00e0 ce sujet le changement de l\u00e9gislation sur les droits \u00e0 cong\u00e9s dans notre article <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/arret-de-travail-et-droits-a-conges-2\/\" target=\"_self\" rel=\"noopener\">Droit \u00e0 cong\u00e9 et arr\u00eat de travail<\/a><\/li>\n<li>Le maintien du salaire l\u00e9gal ou conventionnel<\/li>\n<li>La suspension des obligations contractuelles<\/li>\n<li>Le maintien du salari\u00e9 malade dans l\u2019effectif de l\u2019entreprise<\/li>\n<li>Le maintien de l\u2019obligation de loyaut\u00e9 du salari\u00e9 vis \u00e0 vis de l\u2019entreprise<\/li>\n<\/ul>\n<p>Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, rappelle les droits et obligation des parties suite \u00e0 un arr\u00eat de travail.<\/p>\n<h3><strong>1 \u2013 <u>L\u2019indemnisation de la maladie par la S\u00e9curit\u00e9 Sociale<\/u><\/strong><\/h3>\n<p><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/les-ijss-indemnites-journalieres-de-securite-sociale\/\" target=\"_self\" rel=\"noopener\">Les IJSS (Indemnit\u00e9s Journali\u00e8res de S\u00e9curit\u00e9 sociale)<\/a> sont vers\u00e9es sous r\u00e9serve de respecter :<\/p>\n<ul>\n<li>Soit 150 heures de travail pendant les 3 mois pr\u00e9c\u00e9dant l\u2019arr\u00eat ou pendant les 90 jours pr\u00e9c\u00e9dant l\u2019arr\u00eat<\/li>\n<li>Soit avoir cotis\u00e9 pendant les 6 mois pr\u00e9c\u00e9dant l\u2019arr\u00eat sur une base de 1015 fois le SMIC horaire<\/li>\n<\/ul>\n<p>Attention, pour les arr\u00eats d\u2019une dur\u00e9e sup\u00e9rieure \u00e0 6 mois, des conditions plus strictes sont requises\u00a0:<\/p>\n<ul>\n<li>Soit 360 heures de travail au cours des 12 derniers mois ou pendant 365 jours pr\u00e9c\u00e9dant l\u2019arr\u00eat<\/li>\n<li>Soit avoir cotis\u00e9 pendant les 12 mois pr\u00e9c\u00e9dant l\u2019arr\u00eat sur une base de 2030 fois le SMIC horaire<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3><strong>2 \u2013 <u>Dur\u00e9e et modalit\u00e9s d\u2019indemnisation<\/u> <\/strong><\/h3>\n<p>Les IJSS \u00ab\u00a0Maladie\u00a0\u00bb<\/p>\n<ul>\n<li>3 jours de carence (pas d\u2019indemnisation par la S\u00e9curit\u00e9 Sociale les 3 premiers jours de l\u2019arr\u00eat),<\/li>\n<li>Indemnisation pendant 180 jours, IJSS = 50% du salaire journalier de base plafonn\u00e9 des 3 mois pr\u00e9c\u00e9dant l\u2019arr\u00eat,<\/li>\n<li>Majoration pour les salari\u00e9s ayant 3 enfants \u00e0 charge.<\/li>\n<\/ul>\n<p>Les IJSS \u00ab\u00a0Accident du travail\u00a0\u00bb<\/p>\n<ul>\n<li>Pas de jours de carence, l\u2019indemnisation a lieu d\u00e8s le 1<sup>er<\/sup> jour,<\/li>\n<li>Indemnisation pendant toute la p\u00e9riode d\u2019incapacit\u00e9 de travail, IJSS = 60% du salaire journalier de base calcul\u00e9 sur le salaire brut du mois pr\u00e9c\u00e9dant l\u2019arr\u00eat pendant les 28 premiers jours puis 80% \u00e0 partir du 29\u00e8me jour.<\/li>\n<\/ul>\n<p>L\u2019indemnisation est faite soit\u00a0:<\/p>\n<ul>\n<li>directement au salari\u00e9,<\/li>\n<li>\u00e0 l\u2019employeur si celui-ci est subrog\u00e9 (l\u2019employeur per\u00e7oit directement les IJSS, et les reverse au salari\u00e9).<\/li>\n<\/ul>\n<p>L\u2019employeur \u00e9tablit une attestation de salaire qui sera transmise \u00e0 la CPAM (Caisse Primaire d\u2019Assurance Maladie) du salari\u00e9, soit par l\u2019employeur, soit par le salari\u00e9.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>3 \u2013 <u>Indemnit\u00e9s compl\u00e9mentaires de l\u2019employeur, maintien du brut ou du net\u00a0<\/u>?<\/strong><\/h3>\n<p>Si certaines Conventions collectives pr\u00e9voient un maintien du salaire brut ou net sous d\u00e9duction des IJSS, d\u2019autres sont silencieuses sur ce point, et la jurisprudence consid\u00e8re alors que c\u2019est le salaire net qu\u2019il faut maintenir.<\/p>\n<p>En cas d\u2019absence d\u2019accords collectifs, il faut appliquer la loi, qui garantit un pourcentage du salaire brut.<\/p>\n<p>L\u2019indemnisation de l\u2019employeur selon la loi\u00a0:<\/p>\n<ul>\n<li>A partir d\u2019un an d\u2019anciennet\u00e9 dans l\u2019entreprise<\/li>\n<li>D\u00e9lai de carence de 7 jours<\/li>\n<li>Le montant et la dur\u00e9e de l\u2019indemnisation varient en fonction de l\u2019anciennet\u00e9 du salari\u00e9<\/li>\n<\/ul>\n<table>\n<thead>\n<tr>\n<td colspan=\"2\"><\/td>\n<\/tr>\n<tr>\n<td><strong>Dur\u00e9e d&rsquo;anciennet\u00e9 dans l&rsquo;entreprise<\/strong><\/td>\n<td><strong>Dur\u00e9e de versement des indemnit\u00e9s <\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>de 1 \u00e0 5 ans<\/td>\n<td>60 jours<\/p>\n<p>(30 jours \u00e0 90% et 30 jours \u00e0 66,66%)<\/td>\n<\/tr>\n<tr>\n<td>de 6 \u00e0 10 ans<\/td>\n<td>80 jours<\/p>\n<p>(40 jours \u00e0 90% et 40 jours \u00e0 66,66%)<\/td>\n<\/tr>\n<tr>\n<td>de 11 \u00e0 15 ans<\/td>\n<td>100 jours<\/p>\n<p>(50 jours \u00e0 90% et 50 jours \u00e0 66,66%)<\/td>\n<\/tr>\n<tr>\n<td>de 16 \u00e0 20 ans<\/td>\n<td>120 jours<\/p>\n<p>(60 jours \u00e0 90% et 60 jours \u00e0 66,66%)<\/td>\n<\/tr>\n<tr>\n<td>de 21 \u00e0 25 ans<\/td>\n<td>140 jours<\/p>\n<p>(70 jours \u00e0 90% et 70 jours \u00e0 66,66%)<\/td>\n<\/tr>\n<tr>\n<td>de 26 \u00e0 30 ans<\/td>\n<td>160 jours<\/p>\n<p>(80 jours \u00e0 90% et 80 jours \u00e0 66,66%)<\/td>\n<\/tr>\n<tr>\n<td>31 ans et plus<\/td>\n<td>180 jours<\/p>\n<p>(90 jours \u00e0 90% et 90 jours \u00e0 66,66%)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<ul>\n<li>\n<h4><em>Maintien du Brut<\/em><\/h4>\n<\/li>\n<\/ul>\n<p>Le maintien du salaire brut sous d\u00e9duction des IJSS fait profiter le salari\u00e9 de l\u2019\u00e9conomie de cotisations puisque les IJSS sont exon\u00e9r\u00e9es de toutes les cotisations sociales sauf CSG\/CRDS.<\/p>\n<p>Le salari\u00e9 en arr\u00eat de travail peut alors percevoir (IJSS comprises) une r\u00e9mun\u00e9ration sup\u00e9rieure \u00e0 celle qu\u2019il aurait per\u00e7ue s\u2019il n\u2019avait pas \u00e9t\u00e9 malade.<\/p>\n<p style=\"text-align: center;\"><div class=\"encadre-style\"> Traduction sur le bulletin de paie sans subrogation<\/p>\n<p style=\"text-align: center;\">Salaire Brut habituel<\/p>\n<p style=\"text-align: center;\">&#8211; Absence maladie<\/p>\n<p style=\"text-align: center;\">+ Maintien maladie<\/p>\n<p style=\"text-align: center;\">&#8211; D\u00e9duction IJSS<\/p>\n<p style=\"text-align: center;\">= Total Salaire Brut<\/div><\/p>\n<p>A c\u00f4t\u00e9, le salari\u00e9 b\u00e9n\u00e9ficiera des IJSS nettes<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>\n<h4><em>Maintien du net<\/em><\/h4>\n<\/li>\n<\/ul>\n<p>Le but du maintien de salaire du net est que le salari\u00e9 per\u00e7oive la m\u00eame r\u00e9mun\u00e9ration que son salaire net habituel\u00a0;<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><div class=\"encadre-style\"> Traduction sur le bulletin de paie avec subrogation<\/p>\n<p style=\"text-align: center;\">Salaire brut habituel<\/p>\n<p style=\"text-align: center;\">-Absence maladie<\/p>\n<p style=\"text-align: center;\">+ \u00a0Maintien du salaire<\/p>\n<p style=\"text-align: center;\">&#8211; IJSS brutes<\/p>\n<p style=\"text-align: center;\">&#8211; X (d\u00e9duction \u00ab garantie sur le net \u00bb)<br \/>\n= SBR (salaire brut r\u00e9siduel)<br \/>\n\u2013 cotisations salariales sur SBR<br \/>\n+ IJSS nettes<br \/>\n= 100 % du net habituel. <\/div><\/p>\n<p>&nbsp;<\/p>\n<p>Arr\u00eat de travail, IJSS, retrouvez nos articles traitant de ces sujets sur le blog Valoxy\u00a0:<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/les-indemnites-journalieres-maladie-des-tns\/\">Les indemnit\u00e9s journali\u00e8res maladie des TNS<\/a><\/li>\n<li>La visite de reprise apr\u00e8s un arr\u00eat de travail<\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/quest-ce-que-la-garantie-arret-de-travail\/\">Qu\u2019est ce que la garantie arr\u00eat de travail<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/declarer-accident-travail\/\">Comment d\u00e9clarer un accident du travail ?<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/un-formulaire-darret-de-travail-unique\/\" target=\"_self\" rel=\"noopener\">Un formulaire d\u2019arr\u00eat de travail unique<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Lors d\u2019un arr\u00eat de travail, le salari\u00e9 a certaines obligations, et il doit notamment\u00a0 : Pr\u00e9venir l\u2019employeur de son absence dans les plus brefs d\u00e9lais Justifier de son \u00e9tat en faisant parvenir un certificat m\u00e9dical pr\u00e9cisant les dates de l\u2019arr\u00eat&#8230;<\/p>\n","protected":false},"author":1,"featured_media":21458,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-21454","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-social-rh"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Arr\u00eat de travail, compl\u00e9ment de salaire et indemnit\u00e9s journali\u00e8res | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"L&#039;arr\u00eat de travail entra\u00eene des droits et des obligation. 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