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New details on partial activity
Posted on April 24, 2020
The government has just changed, in particular, the calculation of hours eligible for partial activity as well as the social system of compensation paid to employees.
To help employers cope with the economic consequences linked to the Covid-19 epidemic, the public authorities are gradually strengthening the partial activity system. Update on the latest innovations in the field.
Place employees in partial activity
In principle, when an employer resorts to partial unemployment, all the employees of the company or of the same department are concerned. In view of the current situation, employers are authorized to place only part of the employees of the company, establishment, department or workshop, including those falling within the same professional category, in partial activity, or to apply a different distribution of working and non-working hours. And this, to ensure the maintenance or resumption of activity.
To do this, employers must have a company agreement (or establishment) or, failing that, a convention or branch agreement . In the absence of agreement, they must obtain the favorable opinion of their social and economic committee (CSE) .
Precision: the agreement or the document submitted for the opinion of the CSE must set out, in particular, the list of skills necessary to maintain or resume the activity of the company, as well as the specific modalities according to which life is reconciled. professional and personal and family life of the employees concerned.
Count the hours eligible for partial unemployment
In normal times, the hours not worked giving rise to the partial activity are taken into account within the limit of the legal working time (151.67 hours per month). Not long ago, given the coronavirus epidemic, the government admitted that the hours exceeding the legal working time in companies which apply an equivalence regime (transport, for example, for example) are also included in the partial activity. ).
From now on, when the employee has a working duration greater than the legal duration by virtue of an agreement, a collective agreement or an individual fixed-price agreement concluded before April 24, 2020, the hours exceeding this legal duration are eligible to partial activity.
Precision: on the other hand, if the collective contractual working time or the working time mentioned in the employment contract is less than the legal duration or the equivalent duration, it is the non-working hours below the collective contractual duration or the working time. mentioned in the contract which give rise to compensation.
Pay the partial unemployment benefit
For each hour not worked, the employer pays employees compensation at least equal to 70% of their gross hourly remuneration (with a minimum of € 8.03 net). This allowance is reimbursed to the employer for its part not exceeding 70% of 4.5 times the gross hourly minimum wage, i.e. € 31.98.
In addition, the employer has the option of paying employees (or this may be imposed on them by a company agreement or their collective agreement) additional compensation which is not reimbursed by the State.
And, normally, the compensation paid to employees (including the additional part) escapes social contributions. It is only subject to the CSG-CRDS at a rate of 6.70 %, after deduction for professional expenses of 1.75 %.
For periods of activity starting from 1er May 2020, when the sum of the legal indemnity and the additional indemnity paid to employees exceeds 70% of 4.5 times the gross hourly minimum wage (€ 31.98), the part of the additional indemnity exceeding this amount is subject to social contributions and contributions.
To note : only the additional allowance is subject to contributions. Thus, when the employer pays only the legal indemnity, the part of this which exceeds € 31.98 is exempt from contributions.
Ordinance n ° 2020-460 of April 22, 2020, OJ of 23
Article published on April 24, 2020 – © Les Echos Publishing – 2020
If you need support for the implementation of the partial activity or on any other subject in Human Resources, do not hesitate to contact our HRD in timeshare by our Contact form or call our central number for the whole national territory at 01 42 70 97 20 .