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As a reminder, paid leave is a period when the employee stops working but during which the employer pays them as if they were still employed. The employee does not receive their salary, but rather a salary allowance. In French labor law, 2.5 days per month are normally counted as accumulated, regardless of the employee's contract (CDD or CDI).
✔️ Actual work counted as paid leave
Calculation over the year
One month of actual work is equal to 4 weeks or 24 days.
Is it mandatory to Do you need to prove a full year of work to acquire all paid leave?
The answer is no: your employees must prove 48 weeks of actual work during the reference period in order to benefit from 30 working days (including assimilated absences). Please also note that an employee who has accumulated a maximum of 4 weeks of absence not considered as leave during this period will be entitled to 30 working days of annual leave per year.
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What happens if the employee cannot prove a full year?
In this case, he or she will be entitled to 2.5 working days of paid leave for any period of 4 weeks of actual work or 20 days of actual work (if the employee has hours spread over 5 days per week), 22 days (hours over 5 1/2 days per week) or 24 days (hours over 6 days).
💡 When the number of working days is not a whole number, you must round it up to the nearest higher whole number.
Actual working time
Other periods of absence that are counted in actual working time:
👉 Rest days acquired as part of the reduction in working time (RTT)
👉 Maternity, paternity, childcare and adoption leave
👉 Leave for family events (marriage or civil partnership, birth, death of a family member)
👉 Work stoppage due to an accident at work, an accident on the way to work or an occupational illness (limited to a duration uninterrupted for one year)
👉 Training leave (skills assessment leave, individual training leave (Cif), economic, social and union training leave)
👉 Recall or retention in national service (for any reason)
👉 Mandatory compensation in rest for overtime
👉 Mandatory compensation in rest for overtime
With some exceptions, the other periods not considered as actual working time are as follows:
👉 Sick leave
👉 Strike
👉 Full-time parental leave
👉 Attendance leave parental
👉 Family solidarity leave
👉 Layoff
💰 Paid leave compensation
The different amounts
There are a set of amounts that are considered “salary” and are included in the paid leave compensation. Here is the list:
👉 Basic salary
👉 Salary increase (overtime, night work)
👉 Salary reconstituted during periods treated as actual work (occupational illness, work accident, paternity or maternity leave, etc.)
👉 Paid leave compensation from the previous year
👉 Seniority bonus
👉 Attendance bonus paid monthly
👉 On-call bonus
👉 Sales commissions
👉 Expatriation bonus
👉 Benefits in kind
Those not included are:
👉 End-of-year bonus
👉 Profit-sharing bonus
👉 Balance sheet bonus
👉 Participation bonus
👉 Professional expenses
👉 13th month
The two calculation methods
The compensation is calculated by comparing two calculation methods:
👉 10% of the employee's usual total gross remuneration received during this reference period.
👉 The paid leave compensation is equal to the remuneration the employee would have received if he or she had continued to work
What should be taken into account to actually calculate this compensation? There are three options:
👉 The actual number of working days (or business days)
👉 The average number of working days (or business days)
👉 The actual schedule for the month (the most recommended method)
