French Labour Law

How to Manage Partial Activity in Payroll in 2025: A Comprehensive Guide

DAIRIA Law · 2026-06-04 · 10 min

How to Manage Partial Activity in Payroll in 2025: A Comprehensive Guide

Introduction: Partial Activity, a Key Tool in Payroll

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

Managing partial activity in payroll requires mastery of numerous parameters: calculating the employee compensation, the employer’s allowance paid by the ASP (Public Services and Payment Agency), the specific social regime (exemption from contributions, reduced CSG/CRDS), the prorating of the social security ceiling, and the implications for the DSN (Declaration Social Nominative). This comprehensive guide relies on references from the BOSS (Official Bulletin of Social Security) to guide you step by step.

Reasons for Implementation

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

  • Unfavourable economic conditions;
  • Supply difficulties for raw materials or energy;
  • Exceptional disaster or bad weather;
  • Transformation, restructuring or modernisation of the company;
  • Any other exceptional circumstance.

Request Procedure

The employer must obtain prior authorisation from the DDETS (Departmental Directorate of Employment, Labour and Solidarity) before placing employees in partial activity, except in exceptional circumstances allowing a retroactive request within 30 days. The request is made online via the portal activitepartielle.emploi.gouv.fr.

Authorisation is granted for a maximum duration of 3 months renewable, not exceeding 6 months (consecutive or not) over a reference period of 12 months.

Employee Compensation in Partial Activity

In 2025, an employee placed in partial activity receives a hourly compensation paid by the employer corresponding to:

Compensation = 60% of the gross hourly reference salary.

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

Gross Hourly Reference Salary

The reference salary used for calculating the compensation is determined according to the following rules:

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

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

Minimum Wage Floor

If the calculation of 60% of the gross hourly wage results in an amount below the net minimum wage (SMIC), the compensation is raised to the level of the net minimum wage. 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 below the net minimum wage (~€9.23), the compensation will be raised to €9.23 per idle hour.

Employer’s Allowance Paid by the ASP

Amount of the Allowance

The employer receives a partial activity allowance from the State, paid by the ASP (Public Services and Payment Agency). In 2025, for the common law regime, this allowance amounts to:

36% of the gross hourly reference wage, with a minimum 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 wage) and the allowance received (36% of gross hourly wage), which is about 24% of the gross hourly wage.

Reimbursement Request Procedure

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

The Social Regime of Partial Activity Compensation

Exemption from Social Security Contributions

According to the BOSS, the partial activity compensation is exempt from social security contributions (health, old-age, family allowances, work accidents). It is also exempt from Agirc-Arrco supplementary 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 within the limit of 70% of the gross hourly wage (3.15 times the SMIC).

Reduced CSG and CRDS

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

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

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

Complementary Retention by the Employer

If the employer decides to maintain all or part of the salary beyond the legal compensation of 60%, the social regime depends on the level of retention:

  • Up to 70% of the gross hourly wage (subject to a limit of 3.15 SMIC): the complementary compensation benefits from the same favourable regime (exemption from social contributions, reduced CSG/CRDS);
  • Beyond: the excess portion is subject to taxation as salary, meaning it is subject to all social contributions (employer and employee) in the same manner as regular remuneration.

Prorating the Social Security Ceiling

In Case of Temporary Closure

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

Reduced ceiling = Monthly ceiling × (Worked calendar days / Month’s calendar days)

Example: An employee in total partial activity from March 1 to March 15, 2025 (31 calendar days month). He works from March 16 to 31, i.e. 16 calendar days. Reduced ceiling = 3,925 € × (16 / 31) = €2,025.81.

In Case of Hourly Reduction

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

Reduced ceiling = Monthly ceiling × (Hours worked + compensated hours) / Legal monthly duration.

However, in practice, the method adopted by the BOSS for partial activity with reduced hours is to prorate in calendar days of absence when the absence covers entire days.

Part-Time and Partial Activity: Cumulative Reductions

When a part-time employee is placed in partial activity, both ceiling reductions are cumulative:

  • First reduction: prorata related to part-time (contractual duration / legal duration);
  • Second reduction: prorata related to partial activity (days or hours of absence).

Example: An 80% employee (121.33 hours/month) 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 Compensation

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

  • The number of idle hours in the “Activity” block;
  • The reason for suspension or reduction in activity;
  • The amount of the compensation paid to the employee;
  • If applicable, the complementary maintenance of remuneration.

The absence reason codes and specific sections must be correctly filled out to allow automated processing by social security bodies and the ASP.

Impact on Declared Contributions

The DSN must accurately reflect the specific social regime of the partial activity compensation: absence of social contributions on the exempt portion, reduced CSG/CRDS, and if applicable, regular contributions on the complementary maintenance exceeding 70% of the gross.

Complete Example of a Payslip with Partial Activity in 2025

Example Data

  • Usual gross monthly salary: €2,800 for 151.67 hours
  • Hours worked in the month: 100 hours
  • Idle hours (partial activity): 51.67 hours
  • Gross hourly rate: 2,800 / 151.67 = €18.46

Calculation of Remuneration

Gross salary for hours worked: 100 × 18.46 = €1,846.00

Partial activity compensation: 51.67 × (18.46 × 60%) = 51.67 × 11.08 = €572.50

Total gross remuneration: 1,846.00 + 572.50 = €2,418.50

Social Contributions

On €1,846.00 of salary: standard contributions (approximately 22% employee) = ~€406.12

On €572.50 of partial activity compensation:

  • No social contributions, retirement, unemployment;
  • CSG (6.20%) on 98.25% = 572.50 × 98.25% × 6.20% = €34.86
  • CRDS (0.50%) on 98.25% = 572.50 × 98.25% × 0.50% = €2.81

Partial Activity vs Long-term Partial Activity (APLD)

Key Differences

APLD (Long-term Partial Activity), rebranded ALPD in some communications, is a specific scheme that differs from common partial activity by:

  • A longer duration (up to 36 months over 48 months);
  • A potentially higher employee compensation rate (70% of gross hourly wage);
  • A higher employer allowance;
  • The necessity of a collective agreement or unilateral document conforming to a branch agreement.

The social regime of APLD is identical to that of common partial activity: exemption from social contributions and reduced CSG/CRDS on the compensation up to 70% of the gross.

Good Practices for Payroll Managers

Essential Control Points

  • Verify the proration of the social security ceiling based on days or hours of absence;
  • Ensure the application of the reduced CSG rate (6.20% instead of 9.20%) on the compensation;
  • Check the net minimum wage floor for low-paid employees;
  • Verify the treatment of any complementary maintenance (different social regime beyond 70%);
  • Match the hours declared in the DSN with the compensated hours for the ASP allowance request.

Common Errors to Avoid

  • Applying social contributions on partial activity compensation;
  • Using the CSG rate of 9.20% (earned income) instead of 6.20% (replacement income);
  • Ignoring the proration of the social security ceiling;
  • Failing to distinguish the regime of complementary maintenance beyond 70%;
  • Incorrectly declaring idle hours in the DSN.

FAQ: Partial Activity in Payroll

Is partial activity compensation taxable?

Yes. The partial activity compensation is subject to income tax. It is included in the employee’s taxable net income and contributes to the source withholding tax (PAS). Only the deductible CSG (3.80% for replacement income) reduces the taxable net income.

How to calculate the social security ceiling in the case of partial activity for part of the month?

In the event of total closure, the ceiling is prorated by calendar days: monthly ceiling × (worked calendar days / month calendar days). In case of hourly reduction, the proration follows the same rules as part-time work or by entire days of absence. In 2025, the monthly SS ceiling is €3,925.

Is it possible for the employer to maintain the salary at 100%?

Yes, but the social regime is different beyond 70% of the gross hourly wage. The portion of complementary compensation exceeding 70% of the gross remuneration (limited to 3.15 SMIC) is subject to social contributions as salary. Therefore, the employer must differentiate on the payslip the exempt portion and the portion subject to contributions.

Can employees on fixed-day terms be placed in partial activity?

Yes. Employees on fixed-day terms can be placed in partial activity in case of reduction of the hours usually practised in the establishment or temporary closure. The compensation is calculated on the basis of the reference remuneration and the hours corresponding to the legal duration applicable.

Does partial activity affect the acquisition of paid leave?

Yes. The idle hours due to partial activity are counted for the calculation of paid leave rights, in accordance with Article L.5122-1 of the Labour Code. The employee continues to acquire paid leave during periods of partial activity.

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