How to Calculate the Salary of an Employee on an Annual Days Package Hired Mid-Year?

Why Does Hiring an Employee on an Annual Days Package Mid-Year Create Payroll Calculation Difficulties?

The annual days package (forfait annuel en jours), governed by Articles L.3121-58 and following of the French Labour Code, is a work time management method reserved for autonomous executives and certain employees whose working hours cannot be predetermined. When an employee on a forfait jours is hired during the calendar year or during the reference period, two distinct calculations must be performed by the payroll department:

• The proration of the salary for the first incomplete month of work;
• The proration of the number of days to work for the remaining period.

These two operations follow strict rules, which are often misunderstood, and non-compliance can expose the employer to salary back payments and disputes before the labour court (conseil de prud’hommes). This article details the mandatory methodology, supported by formulas, along with a complete numerical example. For an overview of payroll mechanisms, please consult our complete payroll guide.

What Is the Mandatory Method for Prorating the Salary for the First Month of an Employee on an Annual Days Package?

Contrary to what some payroll software defaults to, the proration of the salary for the first month of an employee on a forfait jours is carried out exclusively based on calendar days. It is strictly prohibited to use a proration based on working days, business days, the thirtieth rule, or the thirty-first.

The applicable formula is as follows:

Salary for the month = Monthly remuneration − (Monthly remuneration ÷ Number of calendar days in the month × Number of calendar days not worked before hiring)

This formula stems from the combined application of Articles L.3242-1 (monthly salary) and L.3121-58 and following of the French Labour Code. The use of calendar days is justified by the fact that the forfait jours deviates from hourly counting of work time: the reference to calendar days is the only neutral one in compliance with the nature of the forfait.

Why Are Other Proration Methods Forbidden?

The thirtieth rule (or thirty-first rule) comes from case law applicable to employees whose working time is counted in hours. Applying it to an employee on a forfait jours would create an artificial distortion, sometimes favorable and sometimes unfavorable to the employee, depending on the actual number of calendar days in the month of hiring. Similarly, proration based on working or business days is inappropriate for the forfait jours, which is based on a count of working days and rest days over the year, rather than on a weekly logic of five or six days.

The Court of Cassation has repeatedly reminded that forfait agreements in days must be interpreted strictly and that any calculation method not stipulated by the applicable collective agreement or by law may be called into question (Cass. soc., June 29, 2011, No. 09-71.107). Therefore, it is essential to adhere to the calendar days method, as the only one compliant with the texts.

How to Calculate the Number of Days to Work for the Remaining Period After Hiring Mid-Year?

The second calculation to be carried out concerns determining how many days the employee will actually need to work from their hire date until the end of the reference period (usually December 31 for a calendar year). This operation follows a mandatory five-step method (a → e) which we detail below.

Step (a): Determine the Remaining Calendar Days in the Period

This involves counting the total number of calendar days from the hire date (inclusive) to the last day of the reference period (inclusive). For example, if hired on April 15 with a reference period aligned with the calendar year, we count from April 15 to December 31, amounting to 261 calendar days.

Step (b): Subtract Weekly Rest Days

Next, all Saturdays and Sundays (or the weekly rest days provided for in the collective agreement) within the period should be deducted. Article L.3132-1 of the French Labour Code guarantees a weekly rest of at least 24 consecutive hours, plus 11 hours of daily rest, totaling 35 consecutive hours. For our example from April 15 to December 31, we typically identify 74 days of weekly rest (Saturdays and Sundays).

Step (c): Subtract Public Holidays Coinciding with Normally Worked Days

Only public holidays that fall on a normally worked day (generally Monday to Friday) should be subtracted. Public holidays falling on a Saturday or Sunday do not need to be deducted since they are already neutralized in step (b). Articles L.3133-1 and L.3133-7 to L.3133-12 of the French Labour Code set forth the list of legal public holidays. For the period from April 15 to December 31, 2026, for example, we identify 6 public holidays falling on a working day (May 1, May 8, July 14, Ascension Thursday, August 15, November 1, December 25 depending on the year — the exact count varies according to the calendar year concerned).

Step (d): Subtract Prorated Paid Leave Rights

The employee hired mid-year acquires prorated paid leave rights under Article L.3141-1 of the French Labour Code. These rights must be estimated and deducted from the number of days to work. For an employee hired on April 15, the rights acquired during the remaining reference period are calculated on a prorata temporis basis. If the employee has not acquired any paid leave rights (first year of employment without carryover), this step can result in zero; however, it must still be documented in the calculation.

Step (e): Subtract Prorated Days Off Related to the Package

Days off related to the package (often referred to as “RTT forfait” or “JNT — jours non travaillés”) must also be prorated concerning the remaining period in the fiscal year. The annual number of days off is deduced from the classic formula: 365 days − 104 weekly rest days − X public holidays on working days − 25 CP − 218 working days = Y days off. This number Y is then prorated based on the remaining calendar days relative to the total number of calendar days for the year. The result is rounded up to the nearest half-day according to the most protective practices, unless otherwise provided by a collective agreement.

Final Result and Solidarity Day

The number of days to work is equal to: (a) − (b) − (c) − (d) − (e). If the solidarity day (Article L.3133-7 of the French Labour Code) has not yet been performed for the current exercise with a previous employer, it is necessary to add +1 day to the result obtained. It is the employer’s responsibility to verify this point upon hiring by requesting a certificate from the previous employer.

What Is the Complete Numerical Example for Hiring on April 15 with a Salary of 4,000 Euros and a Package of 218 Days?

Let us consider the following hypothesis: an autonomous executive is hired on April 15, 2026, with a gross monthly salary of 4,000 € and an annual package of 218 days for a fiscal year aligned with the calendar year (January 1 – December 31).

Calculation of the Salary for the Month of April

The month of April consists of 30 calendar days. The employee did not work from April 1 to April 14, totaling 14 calendar days not worked.

Salary for April = 4,000 − (4,000 ÷ 30 × 14) = 4,000 − 1,866.67 = 2,133.33 €

Calculation of the Number of Days to Work from April 15 to December 31

(a) Calendar days from April 15 to December 31: 261 days
(b) Weekly rest (Saturdays and Sundays): 74 days
(c) Public holidays on working days (May 1, May 8, Ascension, July 14, August 15, November 1, December 25): 7 days (exact count varies according to the 2026 calendar)
(d) Prorated paid leave rights acquired: the employee hired on April 15 has not yet acquired usable paid leave during the current fiscal year. We retain 0 days (or the number of carried over days if applicable).
(e) Prorated package days off: over a full year, the number of days off is, for example, 10 days. Prorated: 10 × (261 ÷ 365) = 7.15 days, rounded to 7.5 days.

Result: 261 − 74 − 7 − 0 − 7.5 = 172.5 days to work.

If the solidarity day has not been performed: 172.5 + 1 = 173.5 days.

This calculation should be formalized in a document attached to the employment contract or as an amendment, to secure the contractual relationship and allow for rigorous monitoring of the count of worked days. Use our forfait jours simulator to automate this calculation.

What Are the Most Common Errors Made by Employers During This Proration?

Disputes related to forfait jours in the event of mid-year hiring reveal recurring errors that we outline below, along with the associated legal risks:

1. Use of the thirtieth rule for the first month’s salary. This error is the most frequent. It leads to a salary amount differing from the correct amount, sometimes in favor of the employee and sometimes against them. In either case, the employee can claim a salary back payment based on Article L.3242-1 of the French Labour Code, with a three-year limitation (Article L.3245-1).

2. Omission of the proration of days off. Some employers grant the entire annual days off to an employee hired mid-year, which artificially reduces the number of days worked and can create difficulties in the event of subsequent departure (settlement of the final pay).

3. Prorating working days based on working days instead of calendar days. The method (a) → (e) requires starting from calendar days. Starting from working days skews the entire downstream calculation.

4. Non-consideration of the solidarity day. Forgetting the solidarity day is common when hiring mid-year, as the employee may not have completed this day with their previous employer. Article L.3133-7 of the French Labour Code, however, mandates its annual completion.

5. Absence of written formalization of the calculation. The forfait agreement is a solemn document requiring the employee’s express agreement (Cass. soc., January 31, 2012, No. 10-17.593), and the proration of the forfait in case of hiring mid-year must be formalized in writing, ideally in the employment contract or in a rider.

How to Integrate the Proration of the Annual Days Package with DSN Reporting Obligations?

The déclaration sociale nominative (DSN) requires the monthly declaration of the number of days worked by the employee on a forfait jours. In the case of hiring mid-month, the first DSN must reflect:

• The prorated salary according to the formula described above;
• The number of days actually worked during the incomplete month;
• The applicable annual forfait, prorated for the employee.

It is essential to ensure that the payroll software is configured on these three points, as DSN anomalies can trigger requests for explanation from URSSAF or the complementary pension fund. To deepen your understanding of payroll mechanisms related to forfait jours, please consult our payroll guide.

What Are the Applicable Reference Texts?

The legal framework for the annual package in the event of mid-year hiring is based on the following texts:

• Articles L.3121-58 and following of the French Labour Code: general regime of the annual forfait in days;
• Article L.3242-1 of the French Labour Code: monthly salary;
• Article L.3132-1 of the French Labour Code: weekly rest;
• Article L.3133-1 of the French Labour Code: list of legal public holidays;
• Articles L.3133-7 to L.3133-12 of the French Labour Code: solidarity day;
• Article L.3141-1 of the French Labour Code: paid leave.

The employer must also refer to the collective agreement of their branch or company instituting the forfait jours, which may stipulate specific proration methods, provided they are at least as favorable as the legal provisions.

FAQ — Frequently Asked Questions About the Salary of an Employee on the Annual Days Package Hired Mid-Year

Does Proration by Calendar Days Also Apply in Case of Departure Mid-Month?

Yes. The calendar days proration method is symmetrical: it applies to both hiring and departure mid-month. The final settlement must be calculated using the same formula, accounting for the actual calendar days worked in the last month.

What Happens If the Employee Exceeds the Prorated Number of Days?

If the employee works more days than the prorated forfait, the excess days must be treated in accordance with the provisions of Article L.3121-59 of the French Labour Code: the employee may, with the employer’s agreement, waive some of their rest days in exchange for a salary increase of at least 10%, formalized by an amendment to the employment contract.

Can the Employer Apply a Different Proration Method Provided by Collective Agreement?

A collective agreement can provide specific proration methods, provided they are at least as favorable as the legal method. However, the proration of the first month’s salary by calendar days remains the only method compliant with the provisions of Article L.3242-1 of the French Labour Code. The collective agreement cannot deviate from this to the detriment of the employee.

How Should Absences of Employees on an Annual Days Package Hired Mid-Year Be Handled?

Absences occurring after hiring are deducted from the prorated forfait according to the same rules as for an employee present throughout the year. Each day of absence (sick leave, unpaid leave, etc.) reduces the number of days to work by one unit and results in a deduction from salary calculated based on the daily salary (monthly remuneration ÷ 21.67 average working days, or according to the applicable conventional method).

Should a Summary Document Be Provided to the Employee?

Article L.3121-65 of the French Labour Code requires the employer to establish a control document showing the number and date of days or half-days worked. In the case of hiring mid-year, this document must state the applicable prorated forfait and the tracking of days worked from the date of hire.

For any questions regarding the management of payroll for an employee on an annual days package, feel free to contact our firm. You can also use our forfait jours online simulator for instant calculations.