Isolated Amounts

Isolated amounts are amounts paid at or after termination that are submitted to specific AGIRC retirement contributions.

Global Payroll for France delivers specific rules for managing isolated amounts processed retroactively. These rules are triggered when:

  • There is a retroactive termination.

  • There is a retroactive payment of an amount after a termination.

  • There is a retroactive termination or payment following a termination for an employee who has changed categories between the different recalculated segments.

Three elements have been created–using the retro process override setup–to retrieve any deltas created by the retroactive calculations:

  • RETRO SI: This earning element retrieves the gross salary deltas of the accumulator GEN AC BRUT SG.

  • RETRO SI AGI: This earning element retrieves the gross deltas of the accumulator AGI AC BRUT SG (AGIRC gross base segment accumulator).

  • RETRO DELT SI: This earning element retrieves the deltas of the accumulator AGI AC SI MNT SG (isolated amounts segment accumulator).

Note:

These elements are used in the formula RTO FM RECUP SI only when the segment processed is INACTIVE and the current calculation is not retroactive.

When processing isolated amounts at or after termination, the system:

  1. Calculates the difference between RETRO SI and RETRO DLT SI.

  2. Adds the results of this calculation to any isolated amounts in the current period.

    The system stores the difference between RETRO SI and RETRO DLT SI in the variable RTO VR SI, and adds the value of this variable to the current isolated amounts accumulator AGI AC SI MNT SG.

Note:

This calculation treats the gross salary deltas as isolated amounts, but processes only deltas that have not already been considered as isolated amounts and submitted to contributions.

When an employee changes category during the year (for example, from employee to manager), there is a possibility that this calculation will treat all gross deltas as isolated amounts, when only the gross deltas for periods when the payee was a manager should be considered. To avoid this, the system calculates the difference between RETRO SI and RETRO SI AGI. If there is a difference between these elements, the system knows that the employee changed category in the recalculated period. It stores this difference in the variable RTO VR SI AGI, and uses it to limit the isolated amounts delta (so that deltas for the periods when the employee was not eligible for AGIRC contributions are not included in the isolated amounts).