Overtime: details of the exemption from payroll contributions

The instruction recalls that this exemption is applicable regardless of the way in which working hours are organized within the company. It also states that that exemption also applies to overtime and other additional working time of public officials (under conditions corresponding to the regulation of the working hours of those officials).

Finally, it sets out the main ways in which this measure is to be applied in the form of questions and answers (overtime and additional hours eligible for exemption, case of custodians, janitors and employees of buildings, question of eligibility of hours worked in the context of modulated part-time work, calculation of the exemption, case of apprentices, mention on the pay slip, CSG...).