Understanding Specific Contracts

This chapter provides an overview of specific contracts and discusses:

• Apprentices

• Trainees

• Qualification contracts

• Orientation contracts

• Adaptation contracts

• Work initiative contracts (Contrat Initiative Emploi)

• Special part-time contracts

• Fixed-term contracts

• Specific categories of payees

• Brackets for specific contracts

• SIT FM formulas

Note. The PeopleSoft system delivers a query that you can run to view the names of all delivered elements designed for France. Instructions for running the query are provided in the PeopleSoft Enterprise Global Payroll 8.9 PeopleBook.

See Also

Viewing the Delivered Elements

Overview of Specific Contracts

Specific contracts give exemptions on contributions. Usually they are set up between an employer and a government department or between an employer and payee, subject to controls from the DDTE (the regional government organization that is responsible for employment laws). PeopleSoft delivers rules for some common exemptions regarding some fixed-term contracts, specific exempted contracts, and specific categories of payees.

There are a few rules that have been developed that relate directly to specific contracts. Specific contracts have an impact on many areas of the payroll process. Sometimes the information needed to determine a contribution is not available from PeopleSoft Enterprise Human Resources. In these cases, the formula SIT FM assigns a default value. During the implementation of your system, you can create fields to manage the values not currently provided by PeopleSoft Enterprise Human Resources and you can create any needed elements (arrays, for example) to update the formula SIT FM.

Special earnings have been developed for apprentices and trainees. Rules also exist to manage deductions for other specific contracts. Specific contracts also affect both the payee’s and the employer’s contributions to social funds and have an impact on counting employees.

Apprentices

This section provides an overview of apprentice contracts and discusses:

• Apprenticeship period

• URSSAF contributions

• ASSEDIC contributions

• Levies

• ARRCO/AGIRC contributions

• Contingency funds

• Counting employees

See Also

Defining Bracket Elements

Defining Variable Elements

Bracket for Specific Contract Compensation Scale

Apprentice Contracts

Apprentices, by law, may not earn less than a set percentage of the SMIC (legal minimum salary). The percentage depends on the age of the apprentice and the year of the contract. You enter the apprentice’s salary and a control checks whether the earning is below the legal minimum. If this is the case, a warning message appears.

The bracket APP BR REMUN stores the minimum percentages to apply to the SMIC according to the year of contract and the age of the payee. The appropriate percentage is retrieved and checked with the standard SMIC control.

The age of the payee is calculated using the payee date of birth in PERSONAL_DATA. The year of the contract is calculated using the contract begin date in the contract data.

This table lists the minimum percentages that apply for each year of the apprenticeship in the different age ranges:

Note. The system does not calculate the minimum salary; it does check that the salary you entered is greater than the minimum required by law. Because the system does not manage the conventional salary (that is, the minimum salary required by the collective agreement) for apprentices over the age of 21, the system applies the percentages in the previous table on the SMIC only.

Apprenticeship Period

The normal length of an apprenticeship is two years. However, in some circumstances this may be extended to three years. In this case, use the variable GEN VR ANC REINT to subtract or add a period of time from the contract begin date to compensate for the extension of the apprenticeship period.

There may be times when you need to modify the number of years for a contract calculated between the contract begin date and the first day of the period. You can override the variable GEN VR ANC REINT by the number of days to add or subtract for the calculation of the year of the contract.

URSSAF Contributions

Payees are assigned to a particular contribution class (régime) that determines their URSSAF contributions. Apprentices in organizations with more than ten payees have a specific contribution class of their own—régime code 128.

The funding base percentage for apprentices is a lump-sum amount determined by the government. This percentage varies according to the age of the payee and the year of the contract. The bracket APP BR BASE stores the lump-sum funding base in euros. You should update this bracket to comply with the law and to meet your particular needs.

For organizations with less than ten payees, neither employer nor payee is liable to pay URSSAF contributions for apprentices. No régime code is entered and no deductions are made.

The lump-sum funding base calculated for apprentices is not used in the base for the ceiling regularization. The contributions are paid each month based on the lump-sum funding base. If an apprentice ends his apprenticeship contract and continues his work for the same organization under a new contract type, the salaries he received during his apprenticeship contract won’t be used in the annual ceiling regularization.

See Also

Defining URSSAF Contributions

Defining Bracket Elements

Defining Variable Elements

ASSEDIC Contributions

As with URSSAF, for organizations with less than ten payees, neither employer nor payee is liable to pay ASSEDIC contributions for apprentices. No deductions are triggered.

For organizations with more than ten payees, ASSEDIC deductions are triggered, but they are subject to a generation control. Payee contributions are not triggered if the payee is an apprentice. No controls are managed for the employer’s contribution.

Note. The system checks the contract type to determine whether a payee is an apprentice. Therefore, during setup, it’s important to consider updating the contract type with the correct value.

Levies

This set of contributions is not triggered for apprentices in organizations with less than ten payees.

For organizations with more than ten payees, these deductions are triggered. There are no CSG and CRDS deductions for apprentices.

The funding base percentage for apprentices is a lump-sum amount determined by the government. This percentage varies according to the age of the payee and the year of the contract. The bracket APP BR BASE stores the lump-sum funding base in euros. You should update this bracket to comply with the law and meet your business requirements.

See Also

URSSAF Contributions

ARRCO/AGIRC Contributions

Payees do not pay the ARRCO/AGIRC contributions if they are apprentices. And if a payee is an apprentice, the ARRCO/AGIRC employer’s contributions are due only if the organization has more than ten payees and these contributions are triggered.

Contingency Funds

Contingency fund contributions follow the same rules as for ARRCO/AGIRC. For organizations with more than ten payees, there is only a single contribution from the employer. For organizations with less than ten payees, no contribution is triggered.

Counting Employees

Apprentices are not included in the head count of employees. This may have an impact on contributions that depend on the number of employees in the organization (that is, more or less than ten).

See Also

Counting Employees

Trainees

This section gives an overview of trainee contracts and discusses:

• Earnings

• Social security contributions

• Trainee examples

Trainee Contracts

Trainees are identified using the formula SIT FM STG URSSAF. If this formula retrieves the value GP TRUE (1), the payee is considered a trainee. If this formula retrieves the value GP FALSE (0), the payee is not considered a trainee.

Trainees are not covered by a work contract because they are not classified as salaried employees.

The training establishment may or may not be covered for work accident insurance (RT), and the training may or may not be mandatory. Both of these factors affect the trainees’ earnings and contributions.

PeopleSoft delivers different earnings to identify whether the establishment is covered for work accident insurance.

Earnings

This table lists the earnings that PeopleSoft delivers for the different classes of trainee:

All these earnings feed the accumulator GEN AC BRUT SG. The rules compare the earnings to the minimum salary or relevant percentage of the minimum salary.

PeopleSoft delivers variables specifically for trainees that you may need to define by entering supporting element overrides. There are two types of variables:

• Variables used in conjunction with the trainee earnings.

  GEN VR STAG NB M and GEN VR STG NSIR affect the processing of trainee earnings listed in the previous table.

• Variables used for trainees who don't receive compensation.

  In certain cases, contributions must be paid for trainees who are not paid. However, these trainees aren't assigned the trainee earnings and contributions are, therefore, not triggered in the normal way. To indicate situations in which there is no compensation and contributions are due, PeopleSoft delivers variables GEN VR STG O AT, GEN VR STG ONAT, and GEN VR STG NOBL.

This table lists the variables and explains how to use them:

Social Security Contributions

All trainees are liable to pay URSSAF, transportation, and CSG/CRDS contributions. URSSAF contributions are based on régime codes, but for trainees it is not necessary to enter the code. The system triggers the correct régime, depending on the compensation level, whether the training is mandatory or non-mandatory, and on the work accident coverage.

Trainees are not liable for contributions to ASSEDIC, ARRCO/AGIRC, contingency funds, training tax, or levies.

At first, all the deductions are triggered. Then, a generation control for each contribution checks whether the payee is a trainee. Payment is not triggered for non-liable contributions. Transportation contributions are triggered by a check of whether URSSAF contributions are being paid, because both have the same conditions of eligibility.

This table lists the different contributions that are due for mandatory training:

Some contributions can be paid on 25 percent of the SMIC even if the payee doesn’t receive any compensation.

This table presents the different contributions that are due for non-mandatory training:

In this case, the AT contributions are paid when the compensation is liable to employers’ contributions on 25 percent of the SMIC or on the complete compensation.

Trainee Examples

This section discusses the following examples of trainee earnings and contributions:

• Example 1: mandatory training, four months, with insurance.

• Example 2: mandatory training, five months, no compensation or insurance.

Example 1: Mandatory Training, Four Months, With Insurance

Suppose that a payee is taking mandatory training and is covered for work accident insurance by the employer. Training lasts for four months and the payment is 152 euros per month. To process this trainee:

• Enter the compensation using the earning STG OBL AT.

  The work accident coverage is deducted from the same earning.

• Update the variable GEN VR STG NSIR because the training period is longer than three months.

  The salary becomes liable to income tax when the training exceeds three months.

Example 2: Mandatory Training, Five Months, No Compensation or Insurance

Suppose that a payee is taking mandatory training and is not covered for work accident insurance by the employer. Training lasts for five months and there is no payment.

To process this trainee, you would update the variable GEN VR STG ONAT to 1 (TRUE). In this case, the employer is liable for some contributions. These are calculated on 25 percent of the SMIC. There are no CSG/GRDS contributions.

Because there is no compensation, it is not necessary to update any earnings or deductions. The result of the process is that there are no payee contributions.

Qualification Contracts

This section provides an overview of qualification contracts and discusses:

• Renumeration

• Contributions

• Other considerations

• Qualification contract example

Overview of Qualification Contracts

The qualification contract is for payees between the ages of 16 and 26. It allows the payee periods of study as part of a sandwich course (formation en alternance). It is a fixed-term contract for a period between six months and two years. It does not give entitlement to an end-of-contract allowance.

Global Payroll for France checks that the contract does not exceed two years and displays an error message if it exceeds this limit.

Note. Global Payroll for France does not manage adult qualification contracts for payees over the age of 26.

See Also

Understanding Allowances

Remuneration

Global Payroll for France does not calculate any base salary earnings because this information is retrieved from PeopleSoft Enterprise Human Resources data. Therefore, the earning for the qualification contract, which is based on a percentage of the SMIC, is not calculated.

This table lists the minimum percentage of the SMIC that applies for each age range and year of contract:

* Percentage of the SMIC or of the minimum conventional salary corresponding to the job held.

Note. A warning message appears if the base salary is less than the minimum salary defined by law. The system does not determine whether the salary is over the conventional salary for apprenticeship contracts because the system does not manage the conventional salary.

Contributions

If payees are on a qualification contract, there are employers’ exemptions on illness, maternity, disability, death and the old age deductions, and on some URSSAF contributions.

The exemption is applied to the part of the salary that does not exceed the SMIC. The part greater than the SMIC is then liable for all contributions. The régime definition and setup manage this mechanism.

The qualification contract is managed by the régime 914, except in Alsace-Moselle, where it is 915.

The limit for the contribution exemption is equal to the hourly SMIC value multiplied by the number of paid hours, that is, standard hours − absences + additional hours (without supplementary hours).

A qualification contract is identified by the contract type QUA and by entering the correct régime class. The bracket APP BR REMUN is used to return values for the qualification contract.

See Also

Defining URSSAF Contributions

Other Considerations

Payees with qualification contracts are not included in the organization head count. They are not included in the social and fiscal staff limits (seuils d’effectif fiscal et social), with the exception of the work accident rate.

Qualification Contract Example

Suppose that a payee is on a qualification contract, the payee's salary is 3811 euros, and the payee is paid for 150 hours per month. The system calculates the contributions as follows:

• The limit for employers contribution exemption (SMIC) is calculated as 150 x 6,83 =1024,50 euros (where 6,83 is the hourly SMIC value as of July 1, 2002).

  In this example, the payee exceeds the limit and therefore the contributions are based on the régimes change to 100 or 101 (Alsace-Moselle). Under this limit, contributions are based on contribution régimes 914 or 915 (Alsace-Moselle).

• URSSAF contributions limited to the A ceiling are calculated between 1024.51 euros and the A ceiling limit (2352 euros as of July 1, 2002). URSSAF contributions not limited to a ceiling are calculated are calculated over the SMIC limit of 1024,50.

See Also

Defining URSSAF Contributions

Bracket for Specific Contract Compensation Scale

Orientation Contracts

This section gives an overview of orientation contracts and discusses:

• Renumeration

• Contributions

• Other considerations

Overview of Orientation Contracts

The orientation contract is available for payees between the ages of 16 and 26 years old. It is a fixed-term contract for no more than six months. The duration may be extended to a maximum of nine months for people under the age of 22 who do not have any qualifications. There is no control on the contract duration because this duration has no impact on the compensation. It is based on a percentage of the SMIC according to the payee’s age.

Remuneration

The minimum remuneration depends on the age of the payee. In case of a change of age slice, the new percentage is applied the first day of the month following the birthday. This table lists the minimum salaries for payees with an orientation contract:

As for the apprenticeship and qualification contract, a supplementary salary must be paid to maintain the compensation. Global Payroll for France checks only that the compensation is above the statutory minimum based on the percentage of the SMIC. If the salary is less than the statutory minimum, a warning message appears.

Contributions

There is a reduction in the employers’ social security contributions during the orientation contract. The contributions exempted are the illness, maternity, disability, and death and old age deductions. The exemptions are not submitted to limits and are managed by the régime code.

The URSSAF contributions rates for qualification contract are managed by the régime code 386, except in Alsace-Moselle, where it is 387.

An orientation contract is identified by the contract type ORI and by entering the correct régime class. The bracket APP BR REMUN is used to return values for the orientation contract.

See Also

Bracket for Specific Contract Compensation Scale

Other Considerations

Payees with orientation contracts are not included in the organization head count. They are not included in the social and fiscal staff limits (seuils d’effectif fiscal et social) with the exception of the work accident rate.

The training periods are paid and are included in the working time of the payees. No end-of-contract allowances are due when the contracts terminate.

The rules for the benefits-in-kind are the same as for apprentices.

See Also

Understanding Allowances

Apprentices

Adaptation Contracts

This section gives an overview of adaptation contracts and discusses:

• Renumeration

• Counting employees

Overview of Adaptation Contracts

The adaptation contract helps payees between the ages of 16 and 26 adapt themselves to their jobs by providing special training periods.

The contract may or may not run for a fixed term. No end-of-contract allowance is paid at the end of a fixed-term adaptation contract. The duration of a fixed-term adaptation contract is between six months and one year. After two years, payees on an adaptation contract without a fixed term are classified as regular employees.

There are two values in the Contract Type table for adaptation contract:

• Adaptation Contract (ADA) for adaptation contracts with no limits.

  For this contract type, you must modify the contract value at the end of the two years. The new contract type value can then be CDI for unlimited contract.

• Fixed-Term Adaptation Contract (ADD) for fixed-term contracts.

There are no exemptions on contributions for adaptation contracts.

Remuneration

For contracts of both fixed and unfixed terms, remuneration is equal to 80 percent of the conventional minimum salary for the job and may not be less than the SMIC. The only control is a check that the salary is not less than the SMIC.

For payees under the age of 18, the salary minimum remuneration is based on a percentage of the SMIC.

There is no control to check whether the remuneration is equal to 80 percent of the SMIC.

Counting Employees

People on adaptation contracts are not included in the organization head count.

For fixed-term contracts, the end-of-contract allowance is not due.

See Also

Understanding Allowances

Work Initiative Contracts (Contrat Initiative Emploi)

This section gives an overview of work initiative contracts and discusses:

• CIE and Return-to-work contracts (Contrat de Retour à l’Emploi)

• Fixed and unfixed term contracts

• Contributions

• Counting employees

Overview of Work Initiative Contracts

The Contrat Initiative Emploi (CIE) helps unemployed people return to work. The payees eligible for this contract must meet certain requirements. Depending on the situation of the payee, the employer is entitled to help and exemptions from contributions.

There are two values in the Contract Type table used to identify the CIE contract:

• INE is the value for a CIE without a fixed term.

• IND is the value for a CIE with a fixed term.

CIE and Return-to-Work Contracts (Contrat de Retour à l’Emploi)

Before the CIE contract was created, there was a similar contract that helped the unemployed return to work called the Contrat de Retour à l’Emploi (CRE). When the CIE was introduced, many payees continued to work under old CRE contracts. Payees who are still working with CRE contracts follow the same rules as payees under CIE. The only difference is the régime code managing the URSSAF contributions for these two contracts.

For the CRE, the régime code used is the code 944 (945 for Alsace-Moselle) and is applied to payees over 50 years of age and unemployed for more than one year when they signed their contracts. For the CIE, two régime codes may be used: 956 for the general case or 960 for contracts concluded with people over 50 years of age (957 and 961 for Alsace-Moselle).

Fixed and Unfixed Term Contracts

The CIE may be a fixed-term contract (IND) or a contract without term (INE). CDD contracts are for a minimum of 12 months and a maximum of 24 months.

At the end of the CDD, the payee is not eligible for the end-of-contract allowance.

See Also

Understanding Allowances

Contributions

Employers hiring people under CIE are entitled to exemption from social security contributions for illness, maternity, disability, and death and old age deductions. The exemption is applied to the part of the salary that does not exceed the SMIC. The part greater than the SMIC is then subject to the normal contributions based on the associated régime. The régime definition and setup manage this mechanism.

The CIE is managed by the régime code 956 for the normal case and by the régime code 960 for payees over 50 years of age, subject to certain conditions. For Alsace-Moselle the régime codes are 957 and 961.

The limit for the exemption contribution is equal to the hourly SMIC value multiplied by the number of paid hours.

The exemption is granted for the duration of the contract for the CDD with a maximum of 24 months. The exemption is granted for 24 months for the CDI. For payees over 50 years of age and some other specific categories, the exemptions are granted for the complete duration of their contracts.

At the end of the two years exemption limit, you must modify the régime codes at the payee level for payees under 50 years of age. Payees that were over 50 years of age when their contracts were signed are still entitled to exemptions after two years, so you do not need to change their régime codes.

See Also

Defining URSSAF Contributions

Counting Employees

Payees with CIE contracts are not included in the organization head count, except for the valuation of the work accident rate made by the Social Security. Payees with fixed-term contracts are not counted until the end of the contract. Payees without fixed-term contracts are not counted for two years after the hiring date.

The system does not count the payees with the contract types INE or IND. Payees without fixed-term contracts are not counted in the staff of the organization until their contract type value equals CDI. The system does not check whether the contracts last more than two years.

Special Part-Time Contracts

Special part-time contracts may be agreed upon between an employer and some government departments (URSSAF and DDTE). They are not work contracts. The payee and the employer are bound by a part-time employment contract that allows the employer some exemptions in contributions.

Social security for illness, age, family allowances, and work accidents are reduced by 30 percent. The deductions are granted for payees whose theoretical working week is between 18 and 32 hours. These limits may be expressed in monthly or yearly values. The calculation of the limits in yearly values is subordinate to a work time reduction agreement.

The exemptions and a control on the weekly hour limits are managed by a specific régime code. It is your responsibility to enter the régime code and ensure that the hours worked are within the 18 to 32-hour limit.

Note. The régime classes that must be used to manage this case are 392 in the current case and 393 for Alsace-Moselle.

See Also

Defining URSSAF Contributions

Fixed-Term Contracts

This section gives an overview of fixed-term contracts and discusses:

• Fixed-term contracts for students

• Seasonal and custom contracts.

See Also

Defining Levies

Understanding Allowances

Entering Absences and Generating Wage Certificates

Overview of Fixed-Term Contracts

The fixed-term contract (or CDD) is for a duration specified in advance. The standard work contract in France is the contract without term (CDI), and the CDD is regarded as an exception. The CDD is limited to specific cases determined by law.

The fixed-term contract is liable for the same contributions as a contract without a fixed term. In general, the following applies to fixed-term contracts:

• An extra training contribution is paid by the employer.

  The contribution is called TAX FORMCDD. A generation control triggers this contribution, checking that the contract is CDD.

• An end of contract allowance is paid to the payee.

  The payee receives an allowance at the end of a fixed-term contract equivalent to 10 percent of the gross earnings during the duration of the contract. The allowance is not paid if the contract ends prematurely.

• Special rules for paid vacation apply to payees on fixed-term contracts.

  Usually a payee has to work for 28 days before entitlement, but this qualification period is waived for fixed-term contracts.

Fixed-Term Contracts for Students

A special fixed-term contract exists for students. The only difference from a regular CDD contract is that there is no allowance paid at the end of the contract.

Use the same contract type for current CDDs as for fixed-term contracts for students. To prevent the payment of the end-of-contract allowance, you must create a contract type value for this kind of contract. Then update the bracket IND BR DT SPEC by indicating a different allowance entitlement for this kind of contract. In this case, the variable IND VR DP IFC populated by this bracket must be set to zero to avoid the triggering of the end-of-contract allowance.

See Also

Understanding Allowances

Seasonal and Custom Contracts

Some special CDD contracts are defined for seasonal activity, and some custom contracts are defined for special industries, such as show business. As with fixed-term contracts for students, there is no end-of-contract allowance paid.

The triggering of the end-of-contract allowance should be prevented. Human Resources provides as sample data the value Seasonal Contract in the Contract Type table. But you must update the bracket IND BR DT SPEC to manage this case.

See Also

Understanding Allowances

Specific Categories of Payees

This section discusses specific categories of payees that have special rules applied to their contributions:

• Payees under 18

• Assignees

• Organization managers or officials

• Doctors

Payees Under 18

There is a different minimum wage (SMIC) for payees under the age of 18 who have spent less than six months with their employers. They may earn 80 percent of the SMIC if they are under 17 years of age and 90 percent of the SMIC if they are between the ages of 17 and 18.

Global Payroll for France checks the age of the payee, and if it is below 18, the system checks that the earning is not below the statutory percentage of the SMIC.

Assignees

Payees are classified as assignees in Human Resources if they are assigned to another organization (secondee) and work outside of France. To classify a payee, enter Assignee in the Employee Class field. When you do this, the system updates the formula SIT FM DETACHE used by the rules.

Secondees pay the same contributions as other payees, except for the AGIRC contribution for managers and the CSG/CRDS contribution.

A situation has been created to allow a payee’s salary to be treated as an expatriate and to allow a secondee to opt out of ARRCO/AGIRC contributions.

The formula SIT FM DETACHE AGI triggers the contributions for expatriate secondees. By default, this formula is equal to GP TRUE, which means that the payee pays ARRCO/AGIRC contributions. If the payee is considered an expatriate by the ARRCO/AGIRC, update this formula to GP FALSE (or 0), and the retirement contributions aren’t triggered.

If the secondee is fiscally domiciled out of France, the secondee does not have to pay the CSG/CRDS contributions. You must override the formula SIT FM DOMICILE FR with GP FALSE to indicate that the payee is not domiciled in France and does not have to pay CSG/CRDS contributions.

Organization Managers or Officials

The formula SIT FM MANDATAIRE is used to identify organization managers. The formula SIT FM MANDATAIRE is equal to True (1) if the field Employee Professional Status in Contract Data information is equal to Company Officer.

The formula SIT FM MANDAT RETR is used for ARRCO/AGIRC contributions. You must manage the formula SIT FM MANDAT RETR. If the condition in the formula SIT FM MANDAT RETR is TRUE, retirement contributions are triggered. SIT FM MANDAT RETR is used to trigger the retirement contributions when a payee is an organization officer. By default, this formula is equal to GP TRUE, which means that the retirement contributions are triggered. You can override this formula to avoid calculating the retirement contributions. Payees are classified as non-managers by default (condition FALSE, value zero). You can change this value to classify a payee as a organization official. Organization officials are not liable to ASSEDIC contributions. The formula SIT FM MANDATAIRE is used to trigger ASSEDIC.

If an organization manager is not affiliated with URSSAF, set up your own rules to manage the situation. If the manager is affiliated with URSSAF, enter the régime code.

There is no ceiling proration for managers who are classified as part-time employees or who work for multiple employers. The formula SIT FM MANDATAIRE is used to avoid triggering the ceiling proration. By default, the formula retrieves the value GP FALSE; you can override this formula with GP TRUE if a payee is an organization officer.

Organization managers are not classified as employees and do not have any contract data. This means that they cannot be assigned URSSAF régime codes in the usual way. There is a contract type called No work contract, which is assigned to managers to allow régime codes to be assigned.

See Also

Defining URSSAF Contributions

Doctors

The situation formula SIT FM DOCTEUR has the default value FALSE. You can override it at the payee level to indicate that a payee is a doctor.

When you override the formula to be TRUE, you are indicating that the payee is a doctor and that no ceiling proration (for part-time or multiple employers) should be applied to the ceilings. The URSSAF régime class to enter for a doctor is 336, or 337 for a doctor in Alsace-Moselle.

Brackets for Specific Contracts

This section discusses:

• Bracket for specific contract compensation scale.

• Bracket for specific contract contribution bases.

See Also

Defining Bracket Elements

Defining Variable Elements

Bracket for Specific Contract Compensation Scale

The bracket APP BR REMUN returns values for the specific contract compensation scale. It returns values for the apprenticeship contract and also for the qualification and orientation contract. The keys for this bracket are CONTRACT TYPE and APP VR ANNEE CONT, and the return column is APP BR REMUN. The variables APP VR REM-21 and APP VR REM+21 are populated based on the key as follows:

• The bracket APP BR REMUN retrieves the percentage for payees under 18 years old.

• The variable APP VR REM-21 retrieves the percentage for payees between 18 and 21 years old.

• The variable APP VR REMP+21 retrieves the percentage for payees over 21 years old.

It’s important that you understand the definition of this bracket because PeopleSoft delivers, but does not maintain, this bracket. You must maintain this bracket to ensure that your setup functions properly.

This table lists the sample values delivered with Global Payroll for France:

Bracket for Specific Contract Contribution Bases

The bracket APP BR BASE returns values for specific contract wages contribution bases. The key for this bracket is APP VR % BASE, and the return column is APP BR BASE. The variable APP VR BASE EUR is populated based on the key.

It’s important that you understand the definition of this bracket because PeopleSoft delivers, but does not maintain, the bracket. You must maintain this bracket to ensure that your setup functions properly.

This table lists the sample values in the bracket delivered with Global Payroll for France:

Note. The bracket APP BR BASE retrieves the lump sum funding base in euros.

The value returned by the bracket APP BR REMUN is used to determine if the minimum salary is correctly applied to the apprentice. This value is also used as the funding base for all the contributions paid. This value is calculated for a payee who is present for the entire month. The apprentice funding base is prorated depending on the number of days present during the period and depending on the paid hours of the payee.

If you don’t want to apply this last proration or if you want to apply a different proration, modify the formula APP FM PRORAT BASE (defined as Customer Maintained) that is used to prorate the apprentice funding base following the number of paid hours.

SIT FM Formulas

PeopleSoft Enterprise Human Resources tables provide some of the data needed by Global Payroll for France and other data is provided by Global Payroll tables. Sometimes, however, the information needed to verify a particular situation does not exist in the tables. For such instances, PeopleSoft delivers formulas with the prefix SIT that you can update to meet the specific needs of your organization. PeopleSoft does not maintain these formulas.

You can update these formulas in one of two ways:

• Update the table where the information is missing or create the needed missing field.

  This will automate the resolution of the information. Then you can use system elements, if they exist, to retrieve the new values (for example, if the new value created is in the Contract Type table, the system element Contract Type retrieves it). Or, you can create an array to retrieve the value of the field you created. This solution can be useful if the situation occurs often so that you do not have to manually update the formulas.

• Override the formulas with the correct value, as needed.

  This solution is best for cases that do not occur often.