1. How do I set up statutory contributions for France?
  2. Contribution Rebates

Contribution Rebates

Depending on the social security income of the employee the employer may be liable to a rebate on employer contributions.

General Rebate

To trigger the calculation of the general rebate, a flag should be enabled at Legal Employer/PSU level Legal Employer Level Parametrization. The calculation will take into account the progressive year-to-date Social Security income and the progressive year-to-date Reference SMIC.

Social Rebates on Overtime

In case of overtime payments the employee and the employer may be entitled to a rebated on contributions calculated on overtime payments. By default this calculation is triggered, but it can be disabled for a specific legal employer through a flag at Legal Employer/PSU level (see paragraph on Legal Employer Level Parametrization).

  • Employee Social Rebate on Overtime: The overtime elements that contribute to the base for the calculation of the rebate are the ones that feed balance Overtime Amount (the feed of this balance is generated automatically via the Overtime classification element template).
  • Employer Social Rebate on Overtime: The number of supplementary overtime hours that will be multiplied by the unit rate (0.5 Euros in 2025). The feed of this balance is generated automatically via the Overtime classification element template for elements specified to be of type Supplementary.

Reference SMIC

For a set of calculations (for example the General Rebate) the theoretical value of SMIC to be used should be corrected to account for a set of factors:

  • Part-time: Correct using the FTE factor
  • Hire-termination in the month: Correct using the real hours proration method
  • Overtime: Add the overtime hours to the contractual monthly hours before dividing them be the standard monthly hours
  • Absences that reduce the compensation