The wage policy of a company is not an easy task. To acquire the skills of qualified personnel, while motivating the teams in place, employers can bet on attractive compensation, the prospect of future increases, as well as various advantages and potential perks.
But have you wondered if these bonuses were taken into account in the calculation of your social rights? When it comes to negotiation, you have to find the right compromise between purchasing power and long-term vision.
Premiums generate rights
The payslip generally includes ten lines which detail the various elements of your remuneration, before imputing the social contributions which guarantee you rights to unemployment, to sickness compensation, to the support of your pregnancy, to foresight, as well as retirement. However, multiple bonuses may be mentioned below the base salary, in particular for the 13th month, quality, attendance, an objective to be achieved, regular on-call or even night. Don't worry, these separate elements don't hurt you.
“The salary, in the strict sense, includes a fixed part and, very often, a variable part consisting of various bonuses,” explains Patrick Morvan, associate professor specializing in social law at Panthéon-Assas University. And the lawyer, author for Lexis Nexis, to specify that "all these elements of remuneration enter into the calculation of the basis of social rights".
No contributions, no rights
In order to boost the purchasing power of workers without increasing the costs of companies, the State has set up several optional and incentive measures aimed at supplementing wages. But logically, as Professor Morvan reminds us, "everything that is exempt from contributions escapes in principle the basis for calculating benefits, with legal exceptions".
Thus, overtime, the amount of which is increased and exempt from taxes and contributions, is included in the calculation of unemployment rights, up to a certain ceiling. Likewise, as Pôle emploi confirms on its official portal, the exceptional purchasing power bonus, known as the “Macron bonus”, “is taken into account in its entirety for the constitution of the reference salary, which will serve as the basis for the calculation. of your future allowance ”.
Conversely, bonuses are categorically excluded from these equations and therefore do not generate any rights. This is particularly the case for employee savings schemes which may give rise to the payment of a profit-sharing or participation bonus but do not have the character of professional income. As for meal vouchers and other holiday vouchers, they also limit themselves to increasing your purchasing power.
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Retirement, a long-term calculation
Pending yet another reform, the retirement pension is, for the time being, determined from an average annual salary which corresponds to the average of your pay during the twenty-five most advantageous years of your career. . In this context, all remuneration paid in return for work and which has given rise to social contributions are taken into account (salaries, paid vacation allowances, bonuses, overtime, bonuses, etc.).
- Purchasing power
- Retirement
- Legislation
- Rights
- Unemployment