In 2020, many contractors suffered a drop in sales due to the Covid-19 crisis. In the event of work stoppage, this sudden drop had the effect of reducing their daily allowance due to the calculation rules. Here's an update on the new measures introduced for the self-employed in 2023.
Neutralization of 2020 earnings for the calculation of daily benefits 2023
Indemnités journalières (IJ) are paid by the French health insurance system to compensate for loss of income due to work stoppage. In this situation, the daily allowance corresponds to 1/730th of the average income over the last three years. For example, a self-employed worker who falls ill in 2022 will see his compensation calculated on the basis of income earned in 2019, 2020 and 2021. He or she could therefore be penalized if his or her sales dropped during the health crisis.
To avoid this double penalty for professionals, the Social Security Financing Act for 2022 has provided for a revision of the IJ calculation method: those who have suffered a sharp drop in profit in 2020 will see that year's income neutralized. So, if a self-employed person falls ill in 2022, his or her IJ will be calculated taking into account only the years 2019 and 2021.
However, as activity restrictions linked to the Covid-19 crisis could still penalize contractors this year, the Social Security Financing Act for 2023 published in the Official Journal on December 24, 2022 has renewed this derogatory measure. In other words, the reductions in activity experienced by self-employed workers in 2020 will not be taken into account when calculating the daily sickness and maternity benefits payable in respect of work stoppages starting between January 1 and December 31, 2023.
Covid sick leave with no waiting day still possible
The French Social Security Financing Act for 2023 also extended the derogatory compensation scheme for Covid work stoppages without a waiting period until December 31 at the latest. This applies in particular to self-employed workers who have had a positive screening test (PCR or antigenic test), are required to isolate themselves to avoid transmitting the virus to those around them, and are unable to work remotely.
In this case, the work stoppage can be requested online, via the declare.ameli.fr teleservice. All you have to do is fill in the form for staying at home, indicating your status (insured, employer, MSA member), then confirm that the declaration complies with the teleservice eligibility conditions. Daily benefits are then paid without verification of entitlement conditions, without a waiting period, and without counting towards the maximum payment periods.
In 2023, self-employed workers will see their sick leave compensation rules revised to their advantage, to take account of the consequences of the health crisis.
Self-employed: neutralization mechanism and compensation for work stoppages maintained Covid-19. https://t.co/BLFSfjngIB
- DILA (@DILA_officiel) January 17, 2023