During the health crisis, a transitional scheme was put in place for the periods of work running from 1st May 2020:
- the complementary allowance for part-time work, under certain conditions and within certain limits, benefited from the same social scheme as the legal allowance, namely exemption from social contributions.
This temporary exceptional scheme extended until 31 December 2022 has ended:
- the complementary allowance for part-time work due for the periods of work from 1st January 2023 must again be subject to social contributions, and therefore CRPN contributions, on the full amount.
You can find this information in the new notice “Rules relative to part-time work”.