Introduction: Partial Activity, a Key Payroll Mechanism

Partial activity, formerly known as partial unemployment or technical unemployment, is a mechanism that allows companies facing a temporary reduction in activity to reduce employees’ working hours while ensuring them some compensation. This system, extensively utilized during the health crisis, remains a structural tool for HR and payroll management in 2026.

Managing partial activity in payroll involves understanding many parameters: the calculation of the employee compensation, the employer allocation paid by the ASP (Agence de Services et de Paiement), the specific social regime (exemption from contributions, reduced CSG/CRDS), the pro rata of the social security ceiling, and its implications for the DSN. This comprehensive guide relies on the references of the BOSS (Bulletin Officiel de la Sécurité Sociale) to assist you step by step.

Legal Framework of Partial Activity

Grounds for Recourse

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

Adverse economic conditions;
Supply difficulties in raw materials or energy;
Exceptional disasters or weather conditions;
Transformation, restructuring, or modernization of the company;
Any other exceptional circumstance.

Application Procedure

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

Authorization is granted for a maximum duration of 3 months, renewable up to 6 months (whether consecutive or non-consecutive) over a reference period of 12 months.

Employee Compensation in Partial Activity

Calculation of the Legal Compensation

Under common law, the employee placed in partial activity receives a hourly compensation paid by the employer corresponding to:

Compensation = 60% of the reference gross hourly salary

This compensation cannot be less than a net hourly floor set by decree (Articles L.5122-1 and R.5122-18 of the French Labour Code), periodically updated — check the current value on urssaf.fr. This floor is a fixed legal amount (it does not correspond to the “SMIC net”). Employees on apprenticeship or professionalization contracts receive compensation according to specific rules.

Reference Gross Hourly Salary

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

It includes the base salary, recurring bonuses related to work (seniority bonus, position bonus, etc.);
It excludes reimbursable expenses, exceptional bonuses, and remuneration elements not linked to actual work;
The hourly rate is calculated by dividing the monthly reference salary by the legal monthly 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 salary results in an amount lower than the legal floor of the compensation, it is raised to this floor. This rule protects the lowest-paid employees.

Example: An employee earning SMIC (€12.31 gross/hour as of June 1, 2026). 60% × 12.31 = 7.39. Since this amount is below the legal floor of the compensation, it is raised to this floor (amount in force published by URSSAF).

Employer Allocation Paid by ASP

Amount of the Allocation

The employer receives a partial activity allocation from the state, paid by the ASP (Agence de Services et de Paiement). For the common law regime, this allocation amounts to:

36% of the reference gross hourly salary, with a periodically updated hourly floor (check the current value on urssaf.fr).

The employer thus bears a remaining charge corresponding to the difference between the compensation paid to the employee (60% of gross hourly salary) and the allocation received (36% of gross hourly salary), i.e., about 24% of the gross hourly salary.

Reimbursement Request Procedure

The employer must submit their compensation request on the portal activitepartielle.emploi.gouv.fr within a period of 12 months following the end of the authorized partial activity period. The request specifies, for each employee, the number of hours not worked and the compensation paid.

According to the BOSS, the partial activity compensation is exempt from social security contributions (health, old age, 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 salary (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 earned income) and CRDS at a rate of 0.50%. These contributions apply after a 1.75% professional expenses allowance, 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 is classified as replacement income for CSG/CRDS.

Important: CSG/CRDS cannot reduce the net compensation below the gross SMIC. If this occurs, the CSG/CRDS is capped to maintain this floor.

Additional Compensation by the Employer

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

Up to 70% of gross hourly salary (up to 3.15 SMIC): the supplementary compensation benefits from the same favorable regime (exemption from SS contributions, reduced CSG/CRDS);
Beyond: the excess portion is subject to social contributions like regular wages, i.e., it is subjected to all social contributions (employer and employee) like regular remuneration.

Case of Temporary Closure

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

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

Example: An employee placed in total partial activity from March 1 to March 15, 2026 (31 calendar days month). They work from March 16 to March 31, or 16 calendar days. Reduced ceiling = €4,005 × (16 / 31) = €2,067.10.

Case of Hourly Reduction

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

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

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

Part-Time and Partial Activity: Combining Reductions

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

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

Example: An 80% employee (121.33 h/month) placed in total partial activity for 10 days in a 30-day month. Part-time ceiling = €4,005 × (121.33 / 151.67) = €3,203.84. Ceiling after partial activity = 3,203.84 × (20 / 30) = €2,135.89.

Treatment in DSN

Declaration of Hours and Compensations

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

The number of hours not worked in the “Activity” block;
The reason for suspension or reduction of activity;
The amount of compensation paid to the employee;
If applicable, the additional compensation of remuneration.

Absence motive codes and specific sections must be correctly filled out to allow for automated processing by the social organizations and the ASP.

Impact on Declared Contributions

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

Complete Example of Payslip with Partial Activity in 2026

Example Data

Regular gross monthly salary: €2,800 for 151.67 hours
Worked hours in the month: 100 hours
Non-worked hours (partial activity): 51.67 hours
Gross hourly rate: 2,800 / 151.67 = €18.46

Calculation of Compensation

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

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

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

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

On the €572.50 partial activity compensation:

No SS 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 (Activité Partielle de Longue Durée), rebranded ALPD in certain communications, is a specific mechanism that distinguishes itself from common partial activity by:

A longer duration (up to 36 months within 48 months);
A potentially higher employee compensation rate (70% of gross hourly rate);
A higher employer allocation rate;
The requirement of a collective agreement or unilateral document compliant with a branch agreement.

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

Good Practices for Payroll Managers

Essential Control Points

Verify the pro rata of the SS 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 SMIC floor for lower-paid employees;
Verify the treatment of any additional compensation (different social regime beyond 70%);
Cross-check the hours declared in DSN with the compensated hours for the ASP allocation request.

Common Errors to Avoid

Applying SS contributions on partial activity compensation;
Using the CSG rate of 9.20% (earned income) instead of 6.20% (replacement income);
Forgetting to pro-rate the SS ceiling;
Not distinguishing the regime of additional maintenance beyond 70%;
Incorrectly declaring non-worked hours in DSN.

FAQ: Partial Activity in Payroll

Is Partial Activity Compensation Taxable?

Yes. Partial activity compensation is subject to income tax. It is included in the employee’s taxable income and is part of the withholding tax base (PAS). Only the deductible CSG (3.80% for replacement income) reduces the taxable amount.

How to Calculate the SS Ceiling in Case of Partial Activity for Part of the Month?

In case of total closure, the ceiling is prorated by calendar days: monthly ceiling × (worked calendar days / calendar days of the month). In case of hourly reduction, the prorating is done according to the same rules as part-time or by entire days of absence. In 2026, the monthly SS ceiling is €4,005.

Is Maintaining 100% Salary by the Employer Possible?

Yes, but the social regime differs beyond 70% of the gross hourly rate. The portion of supplementary compensation exceeding 70% of the gross remuneration (within the limit of 3.15 SMIC) is subject to social contributions like salary. The employer must therefore distinguish on the payslip between the exempt and the taxable portion.

Can Employees on Day Package Contracts Be Placed in Partial Activity?

Yes. Employees on day package contracts can be placed in partial activity in the event of a reduction of the hours usually practiced in the establishment or temporary closure. Compensation is calculated based on the reference salary and the hours corresponding to the applicable legal duration.

Does Partial Activity Impact the Acquisition of Paid Leave?

Yes. Hours not worked under partial activity are taken into account for calculating paid leave rights, in accordance with Article L.5122-1 of the French Labour Code. Therefore, the employee continues to accrue paid leave during periods of partial activity.

How to Manage Partial Activity in Payroll in 2026: Complete Guide