In the context of the partial activity, can the employer maintain the salary at 100%?
In the context of the partial activity, can the employer maintain the salary at 100%?
Yes.
The employer has the possibility to maintain 100% of the salary of its employees. However, the State will only reimburse the company for the minimum allowance (i.e. 70% of the gross and at least 8.03 euros per hour unemployed)
Ordinance No 2020-346 of March 27th, 2020 specified the social regime applicable to the minimum allowance. Minimum allowance of partial operation will only be subject to the CSG (at a rate of 6.20%) and the CRDS (at a rate of 0.50%). The ordinance provides that this plan also applies to the additional compensation paid by the employer. Nevertheless, in the absence of urssaf positioning, there was still doubt and it was legitimate to think that the solution would be different in the event of a checkcontrol.
The URSSAF has just published an update to its website, on March 30th, indicating that the social scheme applicable to the minimum allowance is also applicable to the additional compensation paid by the employer, under a collective agreement or a unilateral decision.
The supplement is therefore exempt from payroll taxes on condition that it is provided for in a collective agreement, a branch business sector’s agreement or an unilateral decision of the employer.
Warning: in its "Questions/Answers" updated on April 1st, 2020, the Ministry of Labour states that "In the event that the employer pays an additional compensation of more than 70%, this supplement is subject to the same scheme on social contributions. However, the sums that would be paid for compensation for hours not compensable for by partial activity because they exceed the legal work duration are subject, as well as remunerations, to social security contributions. »
This measure will be retroactive on March 1st, 2020..
Salary elements which remunerate a period of activity remain subject to social security contributions according to the activity income regime (e.g. paid leave).
Warning: only legally compulsory contributions are mentioned here. This exemption does not apply to additional pension, pension or mutual contributions.
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