As of 2021, periods of partial unemployment remain contribution-exempt but are treated as periods of contributions: as such, they are credited to members’ accounts on the basis of contributions without actually being assessed for contributions (decree No. 2021-570 of May 10, 2021).
What this means
- Days of partial employment in 2021 are taken into account on the same basis as days worked,
- An equivalent gross wage is taken into account for periods of partial employment in 2021.
How this affects employers’ payroll reports
When reporting days, partial employment must no longer be subtracted from the “days worked” tally submitted by employers for periods of employment accrued from January 1st, 2021.
When reporting equivalent gross wage to CRPN, employers will need to specify each member’s “A” day count (days of partial employment) and “T” day count (days worked) that were plugged into the calculation formula set forth by the decree.
This content is set forth in greater detail in our informational guides (also available in the Downloads/ Employer Documents section):
- Crediting partial employment on the basis of contributions from 2021
- Tallying CRPN days (last updated in May 2021).