far Fillon reduction was calculated on a monthly basis without delay and without annual adjustment. This method of calculation leads to a greater reduction for employers who pay part of remuneration in the form of spot bonuses, such as a 13th month, so rather than smoothed over the twelve months of the year.
From 1 January 2011, will take into account the total compensation paid during the year, so the amount of relief will be impacted in case of timely payment of premiums (Law of Social Security Financing for 2011 ).
Terms of determining the amount of compensation Annual gross to take into account
The methods of determining the amount of the gross annual remuneration to take into account is defined as provided in Article III of the L241-13 of the Code of Social Security.
Subject to the provisions below, the annual amount of the minimum wage to take into account is equal to 1,820 times the minimum wage or $ 12 identical fractions corresponding to its value multiplied by the 52/12 legal duration.
For employees working part-time or contract whose remuneration is not fixed on the basis of legal term for employees and non-monthly, the amount of the minimum wage so determined is adjusted in proportion to the duration of work or the equivalent period (employment with periods of inactivity), excluding overtime (HS) and additional hours (HC), included in their contract work for the period they are present in the company and reported that corresponding to the legal working hours.
In case of suspension of the employment contract with full payment of the employee's gross pay, the fraction of the amount of the minimum wage for the month when the contract is suspended is taken into account for its value determined under the above conditions.
For monthly paid employees who are not present throughout the year or whose contract of employment is suspended without payment of compensation or part payment thereof, the portion of SMIC corresponding to the month in which the failure is corrected by the ratio between the remuneration paid and that would have been paid if the employee had been present throughout the month, excluding compensation that are not affected by absence. The minimum wage is fixed on the same terms for employees whose non-monthly the employment contract is suspended with partial payment of compensation.
If one parameter for determining the annual amount of the minimum wage to take into account changes during the year, its annual value is equal to the sum of the values determined under the previous rules for the periods before and after evolution.
For employees on temporary contract available within a year to several companies using the coefficient is determined for each mission.
For employees on fixed-term contract with a same employer, the coefficient is determined for each contract. For
gains and wages paid by employers from 1 to 19 employees, the time worked over the year is assessed according to the ratio between the hours of work with companies registered users to their contract or their contract making available and the total time worked during the year.
The amount of the reduction Fillon applied early to the contributions due in respect of remuneration paid during a calendar month is equal to the monthly salary by the applicable coefficient except SMIC and earnings are taken into account for a month.
Intervention period of regularization of differential
contributions due for the last month or last quarter of the year into account, where applicable, the regularization of the differential between the total reduction amounts applied Fillon advance for the previous months of the year and the amount of the reduction calculated for the year. Upon termination of the employment contract during the year, the adjustment is made on the contributions due for the last month or quarter employment.
A gradual adjustment of the contributions may be made during the year, a payment to another, by weight, at each maturity, the elements needed to calculate the reduction on the period since the first day of the year or date of hire, whichever is later.
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