Reconstituted gross salary for periods of partial employment as from 2021

The partial employment reporting service for the calculation of the reconstituted gross salary is open.

Review of the background

Since 2021, periods of partial employment have been taken into account as employment, with the validation of paid days (impact on the insurance period but also on the calculation of the pension amount) even if they are not subject to CRPN contributions.

A complementary measure was overdue =>  the inclusion of a reconstituted gross salary (SBR) in the calculation of the entitlements to compensate for the fact that all or some of the partial employment allowances do not give rise to CRPN contributions  and are therefore not included in the calculation of the entitements.

The calculation of the reconstituted gross salary will be carried out by the CRPN on the basis of a formula defined by decree.

Partial employment reporting for the calculation of the reconstituted gross salary

Two formula parameters must be declared by the employers => A: days of partial employment in the year, and T: days of employment in the year.

Employers are invited to file partial employment files via their secure online space for each financial year in question. The items expected to be included in the files are described here (the notice can also be viewed in the employer account).

The data entry of the air crew careers shall be carried out subsequently.