Impact of partial activity on employees' rights: focus on wage savings

Impact of partial activity on employees' rights: focus on wage savings

Interest Incentive and participation profit sharing are two employee savings plan that allow the company's performance to be shared. The redistribution of these sums is agreed by the implementation agreement, and can be repeated as:

  • Uniform, that is, all employees receive the thing,
  • Proportionate to the salary or time of each employee's attendance,
  • Or combine several of these criteria.

Since the choice was made on a distribution proportional to salary or time of presence, we can wonder about the impact of partial activity periods on the payment of this bonus?

In order to limit the impact on the employee, the legislator provides for the neutralization of this period. For example, Article R.5122-11 of the Labour Code states that:

  • The period of partial activity is considered for the distribution of participation and interestprofit sharing and incentive when this distribution is proportional to the duration of the employee's presence.
  • When this distribution is proportional to salary, the wages to be taken into account are those that the employee would have received if he had not been placed in partial activity.

The amounts must be paid no later than the last day of the 5th month following the end of the fiscal year. However, as part of the emergency measures taken to deal with the covid-19 epidemic, the deadline for payment of sums allocated under an incentive or participation profit sharing scheme has been extended to December 31st, 2020.


On the same subject, you can also shift the payment of incentive and profit sharing of employee.


“Our experts are constantly monitoring regulatory changes providing support to businesses. Our articles are updated by midday on the basis of press releases and the publication of decrees by official bodies, which are deciphered by our experts. There may sometimes be a couple of hours delay between the official texts and our publication, the purpose of which is to provide you with preliminary answers to your questions."