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Monetisation of RTT days

Company buy-back of RTT days: this is possible until the end of 2025!

Publié le 02 novembre 2022 - Directorate for Legal and Administrative Information (Prime Minister)

Crédits : © Andrey - stock.adobe.com

3 RTT letters on a calculator

Do you have days to reduce working time (RTT) that you don't want to take? You want to be able to monetise them? The Amending Finance Acte for 2022 allows companies who so wish to buy back the days of RTT not taken by employees. This purchase is free of social contributions and income taxes up to the limit of €7,500. The Department of Labour clarifies its recently published Q&A.

Article 5 of the Amending Finance Act for 2022 provides for a new procedure for the redemption of days of reduction of working time (RTT) by your employer, if he agrees. You can ask your employer to redeem all or part of the RTT days acquired from the 1to January 2022 to December 31, 2025.

This possibility, notwithstanding the legal provisions, is open in all companies, whatever their number, for a period of three years starting retroactively to 1to January 2022 and ends on December 31, 2025.

The days or half-days of RTT worked are paid at the rate of the first additional hour defined in the company, that is your hourly wage increased by at least 10%. However, the days of RTT redeemed do not count against your overtime quota.

The Ministry of Labour publishes a questions and answers on the buy-back of rest days. Sixteen questions and answers provide a better understanding of this mechanism.

Employees and RTT affected by the scheme?

The following are concerned:

  • employees who are granted days or half days of rest pursuant to an agreement or collective agreement establishing a working time reduction scheme (ATR);
  • employees who benefit from conventional rest days established in the context of a working time arrangement over a period exceeding the week (Articles L. 3121-41 to L. 3121-47 of the Labour Code).

However, this RTT day buy-back does not apply to:

  • to employees in day packages. These employees already benefit from the possibility of giving up part of their rest days in return for an increase in their salary (minimum 10%);
  • days or half days of rest deposited in a time savings account (TFSA);
  • equivalent compensatory rest days in lieu of overtime payment;
  • days or half-days of rest without any account.

Exemption from social contributions and income tax

The remuneration paid to the employee benefits from the social and tax system of overtime. This income is exempt from social contributions and income tax, up to a limit of €7,500. However, it is subject to the CSG and the CRDS and is included in the reference tax income amount.

Your overtime or overtime work is also included in this ceiling of €7,500, subject to the same conditions.

The exemption limit for social and tax contributions is identical for employees in day packages. With the CET or RIPs, it is set at 10 days per year.

  FYI : This arrangement is in addition to the other possibilities of payment of days of RTT finally worked, always in agreement with the employer, which were previously reserved to the employees:

  • subject to the days package;
  • working in a company that has established a time savings account (TFSA) or a retirement savings plan (RESP);
  • having been prevented from taking their days off the ATT by their employer.

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