Modification of the partial activity scheme
Ordinance No. 2020-460 of April 22, 2020, published on April 23 in the Official Journal, modified several important points of the partial activity regime which you may have wondered about since the outbreak of the health crisis.
1. Social regime for additional allowances paid by the employer. From May 1, 2020, if the accumulation of the partial activity allowance with the additional allowance paid by the employer, pursuant to a collective agreement or a unilateral decision, exceeds 70% of 4.5 times the value of the minimum wage, the part of the additional allowance paid beyond this amount will be treated as salary and subject to social security contributions (see article 5 modifying article 11 of ordinance n°2020-346 of 27 March 2020). (…)
2. Integration of regular overtime. (…)
3. Individualization of partial activity. (…)
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