Questions / Answers

Mis à jour le 31-05-2021

1.      How is my leave entitlement calculated ?

Whenever a foreign company, your employer, is required to affiliate to the CNETP, your paid leave entitlement is calculated in the same way as those of permanent French employees.

2.      Can I receive a holiday bonus ?

Yes, under the same conditions as other employees, provided that the conditions set by the collective agreement for the category in which you belong are met, namely :

  • an effective working time of 1 200 hours (or 7.90 months) over the reference period for workers,
  • an effective working time of 6 months over the reference period for Employees, technicians, supervisory management / Executives.

3.      When are my paid leave allowances paid ?

BY EXCEPTION to the normally applicable rule which requires that the payment of a paid leave allowance be made at the end of the reference period concerned and by the earliest in May, your paid leave allowances are paid to you at the end of your posting.

In fact, by definition, posted employees are required to work temporarily in France and are required to return to their country of origin at the end of the posting.

4.      How are my paid leave allowances paid ?

As for French employees and for security reasons, your paid leave allowances are paid by bank transfer only.

Having foreign bank details does not pose any difficulty as long as it contains the BIC and IBAN codes required for payment by transfer.

5.      Are my paid leave allowances subject to social security charges ?

You remain affiliated to your social security system of origin during the period of posting in France. As a result, no social security charges, whether employee or employer charges, are deducted from your paid leave allowances.

Thus, the gross amount of your paid leave allowance will be equivalent to its net amount.

6.      Are my paid leave allowances taxable ?

If the posting in France lasted less than 183 days, and in accordance with the tax provisions provided for in Article 182 A of the French General Tax Code, the remuneration received in this regard is not taxable in France.

If the duration of the posting has exceeded this threshold, a withholding tax for French income tax will be applied to you. As such, a certificate must be completed by your employer and returned to the CNETP.