Introduction: Partial Activity, a Key Payroll Mechanism

Partial activity, formerly known as partial unemployment or technical unemployment, is a system that allows companies facing a temporary reduction in activity to reduce their employees’ working hours while ensuring them compensation. This mechanism, widely used during the health crisis, remains a structural tool for human resources management and payroll in 2025.

Managing partial activity in payroll involves controlling numerous parameters: calculating the employee compensation, the employer allowance paid by the ASP (Agence de Services et de Paiement), the specific social regime (exemptions from contributions, reduced CSG/CRDS rates), the proration of the social security ceiling, and the implications for the DSN (Déclaration Sociale Nominative). This complete guide relies on the references from the BOSS (Bulletin Officiel de la Sécurité Sociale) to guide you step by step.

The Legal Framework for Partial Activity

Reasons for Use

Partial activity can be implemented in the following situations (Article L.5122-1 of the Labour Code):

Unfavorable economic circumstances;
Supply difficulties regarding raw materials or energy;
Exceptional disaster or inclement weather;
Transformation, restructuring or modernization of the company;
Any other exceptional circumstance.

Application Procedure

Employers must obtain prior authorization from the DDETS (Direction Départementale de l’Emploi, du Travail et des Solidarités) before placing their employees in partial activity, except in exceptional circumstances allowing for a post-facto application within a period of 30 days. The application is made online on the activitepartielle.emploi.gouv.fr portal.

Authorization is granted for a maximum period of 3 months, renewable, within a limit of 6 months (consecutive or not) over a reference period of 12 months.

Employee Compensation in Partial Activity

Calculation of Legal Compensation

In 2025, employees on partial activity receive a hourly compensation paid by the employer corresponding to:

Compensation = 60% of the gross hourly reference pay

This compensation cannot be less than the net hourly SMIC (minimum wage), which is approximately €9.23 in 2025 (gross SMIC €11.88 × approximate coefficient). Employees on apprenticeship or professional contracts receive compensation proportional to their usual remuneration.

Reference Gross Hourly Pay

The reference pay used to calculate the compensation is determined according to the following rules:

It includes the basic salary, recurring work-related bonuses (seniority bonus, position bonus, etc.);
It excludes expense reimbursements, exceptional bonuses, and elements of remuneration not related to actual work;
The hourly rate is obtained by dividing the monthly reference pay by the monthly legal duration (151.67 hours) or the contractual duration for part-time employees.

Example: An employee receives a gross monthly salary of €2,800 for 151.67 hours. Their reference hourly rate is: €2,800 / 151.67 = €18.46. Their hourly compensation for partial activity is: €18.46 × 60% = €11.08 gross.

SMIC Floor

If the calculation of 60% of the gross hourly pay results in an amount less than the net hourly SMIC, the compensation is raised to the level of the net hourly SMIC. This rule protects the lowest-paid employees.

Example: An employee on the SMIC (gross €11.88/hour). 60% × €11.88 = €7.13. Since this amount is less than the net hourly SMIC (~€9.23), the compensation will be adjusted to €9.23 per hour of unemployment.

Employer Allowance Paid by the ASP

Amount of the Allowance

Employers receive an activity allowance from the state, paid by the ASP (Agence de Services et de Paiement). In 2025, for the common law regime, this allowance amounts to:

36% of the gross hourly reference pay, with a floor of €8.30 per hour.

Therefore, the employer bears a remaining charge corresponding to the difference between the compensation paid to the employee (60% of gross hourly pay) and the allowance received (36% of gross hourly pay), representing approximately 24% of the gross hourly pay.

Reimbursement Application Procedure

The employer must submit their compensation request on the activitepartielle.emploi.gouv.fr portal within 12 months following the end of the authorized partial activity period. The request specifies, for each employee, the number of hours lost and the compensation paid.

According to the BOSS, the partial activity compensation is exempt from social security contributions (health, retirement, family allowances, workplace accidents). It is also exempt from Agirc-Arrco complementary retirement contributions and unemployment contributions.

This exemption applies to the legal compensation of 60% as well as to any additional compensation paid by the employer up to 70% of the gross hourly pay (3.15 times the SMIC).

Reduced CSG and CRDS Rates

The partial activity compensation is subject to CSG at a rate of 6.20% (instead of 9.20% on active income) and CRDS at a rate of 0.50%. These contributions apply after the professional expenses deduction of 1.75% on 98.25% of the compensation.

The reduced CSG rate (6.20%) corresponds to the applicable rate for replacement income, as the partial activity compensation has the nature of replacement income for CSG/CRDS purposes.

Important: CSG/CRDS cannot bring the net compensation below the gross SMIC. If this occurs, CSG/CRDS is capped to respect this minimum.

Additional Maintenance by the Employer

If the employer decides to maintain all or part of the compensation beyond the legal compensation of 60%, the social regime will depend on the level of maintenance:

Up to 70% of the gross hourly pay (within the limit of 3.15 SMIC): the additional compensation benefits from the same favorable regime (exemption from social security contributions, reduced CSG/CRDS rates);
Beyond: the excess part is subject to payroll taxes, meaning it is subject to all social contributions (employer and employee) like regular salary.

In Case of Temporary Closure

In case of total closure of the establishment (partial activity at zero hours), the social security ceiling must be prorated based on calendar days of absence. According to the BOSS:

Reduced Ceiling = Monthly Ceiling × (Worked Calendar Days / Calendar Days of the Month)

Example: An employee placed on total partial activity from March 1st to March 15th, 2025 (month of 31 calendar days). They work from March 16th to 31st, totaling 16 calendar days. Reduced ceiling = €3,925 × (16 / 31) = €2,025.81.

In Case of Hourly Reduction

In case of reduced working hours (the employee works reduced hours), the social security ceiling is reduced according to the same modalities as for part-time work:

Reduced Ceiling = Monthly Ceiling × (Hours Worked + Compensated Hours) / Legal Monthly Duration

However, in practice, the method used by the BOSS for partial activity with reduced hours involves prorating in calendar days of absence when the absence covers whole days.

Part-Time and Partial Activity: Cumulative Reductions

When an employee on part-time work is placed in partial activity, the two ceiling reductions apply cumulatively:

First Reduction: prorating related to part-time work (contractual duration / legal duration);
Second Reduction: prorating related to partial activity (days or hours of absence).

Example: An employee working at 80% (121.33 hours/month) is placed in total partial activity for 10 days in a month of 30 days. Part-time ceiling = €3,925 × (121.33 / 151.67) = €3,139.40. Ceiling after partial activity = €3,139.40 × (20 / 30) = €2,092.93.

Treatment in DSN

Declaration of Hours and Compensations

Partial activity must be declared in the DSN with the following elements:

The number of hours lost in the

How to Handle Partial Activity in Payroll in 2025: A Complete Guide