Delivered Overtime Elements

This section discusses the earning element and other delivered elements.

PeopleSoft delivers earnings for overtime, but does not maintain these elements.

Global Payroll for France assumes that the pay period is monthly and that the pay period always starts on the first day of the month. If the pay period is monthly, but the pay period does not start on the first day of the month, you can modify the formula HRS FM PRIMES TX to put the first day of the month in the variable HRS VR PRIM DATE. If the pay period is not monthly, you should evaluate the delivered rules and adapt them to the pay periods used by your organization.

The usual calculation method for overtime earnings is Unit x Rate or Unit x Rate x Percent, where:

  • Unit is a variable that stores the number of hours (entered by positive input).

  • Rate is a formula that calculates the hourly rate.

  • Percent is a variable that contains the percentage of the surcharge. Modify this percentage if your company is over the legal percentage.

Note: If you want to pay overtime hours at rates different than those stipulated by law, modify the earning elements to do so. In some cases—for example, HRS SUP 125%— PeopleSoft includes the surcharge percentage in the name of the element. If you modify the percentage in such a delivered element, then the name of the element and the percentage it represents will not match and this could prove confusing to your payroll personnel. In such cases, PeopleSoft recommends that you create your own elements.

Earning

Description

HRS COMP

Number of additional hours paid (100 percent).

HRS COMP 125

Number of additional hours paid (125 percent).

HRS BON 100%

Number of bonus hours paid (100 percent).

HRS BON 10%

Surcharge of 10 percent for bonus hours.

HRS BOS 100%

Converts 100% of overtime hours to compensatory time off (Récupération d'heures). This earning resolves to zero and is used to populate the bonus hours accumulator.

HRS BOS 10%

Converts 10% of overtime hours to compensatory time off (Récupération d'heures).This earning resolves to zero and is used to populate the bonus hours accumulator.

HRS SUP 125%

Number of overtime hours (125 percent).

HRS SUP 150%

Number of overtime hours (150 percent).

HRS DIMANCHE

Number of Sunday hours.

HRS DE NUIT

Number of night hours.

HRS CONGES

Number of holiday hours.

HRS REP COMP

Number of hours of time off in lieu of compensation. HRS REP COMP resolves to zero and is used to populate the time off in lieu of compensation entitlement accumulators.

JOURS SUP

Number of TEPA extra workdays

HRS RED COTI

Contribution reduction due complementary or supplementary hours as result of Law 2018-1213 effective from January 2019.

It is defined as base multiply by rate, where Base is the amount of complementary and supplementary hours with certain limit.

The rate is equal to the sum of the rates of each of the employee pension insurance contributions due by the employee. In the case of an employee affiliated to the general scheme and whose remuneration is lower than the social security ceiling, this rate is equal to 11.31% (that is, 7.3% of basic old-age insurance and 4.01% supplementary pension).

The element group HRS EG OVERTIME includes all of the earnings used to process overtime hours.

Note: PeopleSoft delivers a query that you can run to view the names of all delivered elements designed for France.

Managing Rates Used in Overtime Earning Calculations

In Global Payroll for France, the rate used to calculate overtime pay is based on the employee's base salary. If, during a month, the base salary changes and there is element segmentation of the base salary element, the overtime rate could change from one week to another. For this reason, for all of the earnings listed in the previous table except HRS REP COMP, you can override the system element RATE AS OF DATE. This system element is used to determine the correct hourly rate for overtime work. By default, the RATE AS OF DATE is the segment end date, and the system retrieves the rate that is active as of this date. However, you can define the RATE AS OF DATE as the last day of the week if you want overtime pay to be calculated with the effective-dated rate code for the specific week in which the overtime hours were worked. For example, if your standard pay period is monthly, but you enter overtime on a weekly basis, you might need to override the RATE AS OF DATE when there is a salary change in the middle of the month, as the rate code values used in the calculation of overtime can vary based on salary amounts, and the correct rate to apply would be the rate in effect for the employee just prior to the salary change—not the rate in effect at the end of the monthly pay period. If you do not need to capture salary changes during the month and prefer to apply the same rate for the full month, you can simply record one positive input entry with the sum of each week's overtime hours.

Note: To override the rate as of date, enter a supporting element override for the system element RATE AS OF DATE at the same time that you enter positive input for the overtime earning. The system will then use the rate code that is "active" as of this date.

Managing Premiums

In some cases, the rates used to calculate overtime pay may consist of the rate code value plus a premium added to this value. In Global Payroll for France, the premiums that are added to the standard rate are contained in the accumulator HRS AC CAL PRIM SG. You are responsible for maintaining this accumulator, and for maintaining the formula HRS FM SALBAS TX H which retrieves the correct rate code values. To add a premium to the base salary used to calculate overtime pay, modify the HRS FM SALBAS TX H formula as follows:

ER>> FM[HRS FM SALBAS TX H]

Note: PeopleSoft does not deliver earnings that use the specific rate premium setup described here; if you decide to create such earnings, you should define the premium and add it to the accumulator HRS AC CAL PRIM SG so that it is considered in the overtime rate calculation.

Note: You can use the system element RATE AS OF DATE to retrieve the premiums of the current month or of the previous month. This is because some companies pay overtime hours with a one-month delay.

Variables

Description

HRS VR TX MAX RED

Maximum employee contribution reduction rate (21.50% as of October 1, 2007)

HRS VR TX DED HS

Maximum employer contribution deduction per overtime hour for companies over 20 employees (0.50 EUR as of October 1, 2007)

HRS VR NB JRS AN

Number of workdays per year for fixed days contracts (convention de forfait en jours). The default value is 218 as of October 1, 2007. This number may be under 218 and is utilized to calculate the daily rate for extra workdays (JOURS SUP) compensation. Only workdays beyond the 218 threshold give credit to a 25% salary increase.

HR VR 700 PCT

Used in accumulators (HRS AC SUP RED SG and HRS AC HRS SG) to convert JOURS SUP days into hours.

HRS VR DUCS E

Variable used for DUCS setup.

HRS VR DADS TYPE

Variable used to manage hour type for DADS-U report (01 for overtime hours, 02 for complementary hours, 03 for extra workdays.)

TAX VR TX CRDS

This variable is used to manage CRDS contribution and takes TEPA impact into account.

TAX VR TX CSG IMP

This variable is used to manage CSG contribution and takes TEPA impact into account.

Formulas

Description

HRS FM TX RED HS

Average contribution rate during the month when overtime or complementary hours are paid to the employee.

HRS FM TX JOUR

Daily salary rate for an employee with a fixed days contract.

HRS FM POST RED

Post process formula applying to 3 deductions: RED HRS SUP, RED HRS COMP et DED HRS E and enabling you to:

  • Make reductions negative, when triggered, to display a negative amount on payslip

  • Not to trigger reduction calculation when the gross salary amount in negative

  • Not to trigger reduction calculation when the gross amount of overtime or complementary hours is negative

  • Limit the reduction amount to the mandatory contribution total amount of the month (no credit for the next month's in case the potential reduction is greater than the contribution amount for the month,)

HRS FM CSG BASE HS

Overtime funding base for deductible CSG and CRDS contributions.

HRS FM CSG RATE HS

Total CSG and CRDS contribution rate applying to TEPA overtime hours.

HRS FM TAX EX LIM

Related overtime, this formula calculates the legal amount that can be considered as non-taxable.

HRS FM TAX EXEMP

It calculates the amount of paid overtime that is not taxable (exempted for PAS).

HRS FM TAX EX LIM

Related overtime. This formula calculates the legal amount that can be considered as non-taxable.

HRS FM TAX EXEMP

This formula calculates the amount of paid overtime that is not taxable (exempted for PAS)

URS FM FILLON

The fillon reduction formula was updated for TEPA as of October 1, 2007.

DAS FM GENERAL

The general DADS formula was updated for TEPA as of October 1, 2007.

URS FM FILL HRS MO

Inactive as of as of October 1, 2007.

URS FM FILL GEN

Inactive as of as of October 1, 2007.

URS FM FILL MAJO

Inactive as of as of October 1, 2007.

GEN FM PROR HRS

Inactive as of as of October 1, 2007.

Deductions

Description

DED HRS E

Total employer contribution deduction amount related to overtime hours.

CSG-CRDS HS

Total CSG and CRDS amount related to TEPA overtime hours or extra workdays.

Accumulators

Description

HRS AC SUP RED SG

Employee contribution reduction base for overtime hours.

HRS AC COMP RED SG

Employee contribution reduction base for complementary hours.

HRS AC HRS SG

Overtime hours number giving credit for employer contribution deduction.

HRS AC COT S SG

Employee mandatory contribution total amount for the month, which is the base for contribution reduction.

GEN AC RFR SG

Fiscal Revenue of Reference.

HRS AC RED SG

Total reduction base for the employee (used only for DUCS processing).

HRS AC DADS AMT

Employee contribution reduction base for overtime hours, in a DADS period.

HRS AC DADS UNIT

TEPA overtime hours number, in a DADS period.

GEN AC BRUT SG

The monthly gross accumulator has been updated to include TEPA elements.

URS AC COT S SG

The monthly gross accumulator has been updated to include employee contribution elements.

URS AC COT E SG

The monthly gross accumulator has been updated to include employer contribution elements.

GEN AC NET FISCAL

The monthly fiscal net accumulator has been updated to include TEPA elements.

TAX AC ASS CSG SG

The monthly CSG base accumulator has been updated to include TEPA elements.

Sections

Description

TAX SE CSG CRDS

RED HRS SUP, RED HRS COMP, DED HRS E, CSG-CRDS HS deductions have been added to this section.

HRS SE HEURES SUP

JOURS SUP earning has been added to this section.

Element Groups

Description

URS EG COTISATIONS

RED HRS SUP, RED HRS COMP, DED HRS E deductions have been added to this element group.

HRS EG OVERTIME

JOURS SUP earning has been added to this element group.

TAX EG TAXES

The CSG-CRDS HS deduction has been added to this element group.

Additional delivered TEPA updates are:

  • DUCS set up (included the 260 code for CSG and CRDS).

  • The standard payslip (GPFR01) includes a row for deductible CSG and CRDS