We have added some examples to our fact sheet on partial unemployment in order to make the rules for employer declarations somewhat easier to understand.
Partial-unemployment benefits are not liable to CRPN contributions unless the total of a claimant’s statutory partial employment benefits plus the additional benefit paid by their employer under either a collective agreement or a unilateral decision adds up to more than 3.15 times France’s statutory hourly minimum wage (“SMIC”).
If this is the case, assuming that the benefits were paid on periods of employment as from May 1st, 2020, the portion of the additional benefit that exceeds this amount shall be liable to social security contributions on earned income.
This means that, while as a general rule, periods of partial employment are credited to a member’s account free of charge, if these periods are liable to contributions, they are to be credited to the member’s account as accrued through contributions.
To illustrate how this change affects the way days are to be declared to CRPN, we have added some examples to our fact sheet, Covid-19-related partial employment for air crew members. Please click here to take a look.