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Administrator Guide
Last Updated: 2025-05-30
Example: Manage Employer Subrogation for IJSS Payments (FRA)

Example: Manage Employer Subrogation for IJSS Payments (FRA)

This example illustrates how to:
  • Calculate contributions and taxes for Indemnités Journalières de Sécurité Sociale (IJSS) net payments.
  • Manage employer subrogation of IJSS payments.
Yannick has 1 week of sick leave beginning July 15th. He’s entitled to a net IJSS payment of 100 EUR for 2 of the days of his sick leave. For eligible workers on sick leave, Global Modern Services:
  • Maintains worker salaries, minus CSG and CRDS tax amounts.
  • Receives IJSS payments from Social Security on behalf of the worker.
You need to:
  • Pay Yannick the net IJSS amount from Social Security as part of his post-taxable salary.
  • Calculate a gross IJSS amount, and deduct it from Yannick's gross pay.
Set up:
  • A time off and deduction for sick leave, called Time Off - Sickness.
  • An earning called Maintain Salary - Sickness, to maintain salaries for eligible workers during sick leave.
  • DSN reporting for employer subrogation.
Add your company's contributions to the
FRA Adds to Gross-Up Calculation [FRA]
pay component group if they both:
  • Impact the net salary.
  • Aren’t already included in a pay component group for employee statutory taxes, employer contingency contributions, or contributions for health and contingency funds.
Security:
Worker Data: Payroll (Payroll Input)
domain in the Core Payroll functional area.
  1. Access the
    Add Payroll Input by Worker
    task.
  2. Enter these settings:
    Option
    Setting
    Worker
    Yannick
    Start Date
    July 1
    End Date
    July 31
    Pay Component
    IJSS Gross Sickness
  3. In the
    Processing Defaults
    section select:
    • One-time
    • Override
    • Regular Run Category
  4. Add a row to the
    Input
    grid, with these
    Input Details
    :
    Type
    Value
    Net Amount With Subrogation Taxable
    100
    Don’t enter a value for the
    Amount
    Input Detail Type
    .
When you run the July pay calculation, Yannick has these results:
Pay Component
Amount (EUR)
Gross
Base salary
4000
Time Off - Sickness
(200)
Maintain Salary - Sickness
200
IJSS Gross
(134.57)
Post Taxable Net
IJSS Net
100