The special duty allowance (ISS) is based on a flat-rate calculation mechanism linked to the gross indexed salary. Its base, rates, and scope of beneficiaries have significantly evolved since decree no. 2021-1411 of October 29, 2021, which reconfigured the compensation framework of the hospital public service.
Calculation base of the ISS and its relationship with indexed salary
The ISS is calculated based on the annual gross indexed salary of the agent, and not on the total remuneration. This distinction is fundamental: existing bonuses, family allowances, or housing allowances do not count towards the base.
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The amount is determined by applying a flat-rate percentage to the gross salary. This rate varies according to the body of belonging and the relevant sector of the public service. In the FPH, we observe that the reference to decree 90-693 of August 1, 1990, remains the regulatory foundation, even after the changes introduced by the Ségur de la santé.
To fully understand the terms of the special duty allowance, it should be noted that the flat-rate nature of the bonus gives it its common nickname of “thirteen-hour bonus.” The payment is monthly, proportional to the working hours for part-time agents.
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Decree no. 2021-1411: refocusing the scope of hospital beneficiaries
The decree of October 29, 2021, has produced an effect that generalist sheets underestimate: the ISS is no longer a broadly scoped bonus in the FPH. Certain bodies have been explicitly removed from the ISS scope to transition to a specific allowance created by the same text.
This movement requires establishments to undertake concrete work for re-mapping. It is not just a simple name change: the specific Ségur allowance follows its own calculation methods and can, in certain configurations, be combined with other elements of the compensation regime.
Agents affected by the transition
The personnel who are no longer covered by the ISS are those whose functions have been reclassified as part of the Ségur revaluation. Specifically, this affects administrative and technical hospital agents who previously received the ISS due to their assignment in the establishment.
- Permanent employees remain eligible for the ISS if their body is still listed in the annex to the amended decree 90-693
- Contractual employees performing similar functions to those of eligible permanent staff retain the right to the ISS, provided they meet the conditions for effective exercise
- Agents transitioned to the specific allowance cannot combine it with the ISS, unless expressly stated otherwise
We recommend that HR management services systematically cross-check the grade, body, and actual assignment of the agent before any liquidation.
Combining the ISS with other hospital bonuses
The issue of combining allowances generates recurring liquidation errors. The ISS is combinable with most allowances related to working conditions (night work, Sundays, public holidays), but its relationship with the specific Ségur allowance and the service bonus follows distinct rules.
Rules for checking combinations
- The ISS can be combined with the hourly duty allowance (ISH), which specifically compensates for work during irregular hours
- The combination of ISS and service bonus is possible, as the service bonus is linked to the manner of serving and not to job constraints
- The combination of ISS and specific Ségur allowance is, however, excluded for agents who have transitioned to the latter
- The technical flat-rate allowance (IFT), reserved for hospital technicians and senior technicians, constitutes an autonomous compensation regime that does not overlap with the ISS
The public accountant may incur liability in the event of an undue payment. The Council of State has indeed confirmed the liability of an accountant who liquidated the ISS to an agent who was no longer entitled to it, reminding of the obligation to verify the quality of the beneficiary.
Impact of part-time work and absences on the amount of the ISS
The ISS follows the proportionality rule applicable to the salary. An agent working at 80% receives 80% of the flat-rate amount. Ordinary sick leave maintains the payment during the full salary period, then reduces it proportionally to half-salary.
Long-term sick leave or long-duration leave suspends the payment of the ISS as soon as the agent ceases to effectively perform their duties. This rule also applies to periods of availability and secondment outside the FPH.
In the case of secondment, the ISS remains the responsibility of the original establishment if the agent continues to perform functions that entitle them to this allowance in the host structure. The secondment agreement must explicitly state this.
Managing the ISS is not limited to applying a rate to an index. Since the 2021 reform, each establishment must ensure that its beneficiary lists are up to date and that agents transitioned to the specific allowance no longer appear in the ISS liquidation statements. Regular audits of the affected payroll lines remain the best protection against recalls and liability claims.