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Partial unemployment
Expiry of the special scheme for supplementary partial activity allowances on 1 January 2023
Publié le null - Directorate for Legal and Administrative Information (Prime Minister)
The official bulletin of the Social Security announced that as of 1er in january 2023, allowances in addition to partial activity allowances will be subject to and reported as income from activity. The special scheme for supplementary partial activity allowances introduced since 2021 will therefore be terminated.
![Image 1](https://entreprendre.service-public.fr/webapp/images/actu/actuextralarge/I5764.jpg)
The Social Security Financing Act for 2021 had provisionally introduced a derogation regime. Supplementary allowances for partial activity were covered by the social scheme applicable to statutory allowances. This scheme was applied for the years 2021 and 2022 in order to preserve the purchasing power of partially active employees. The official Social Security bulletin announced that the scheme will end on 1er january 2023.
From that date, allowances in addition to partial activity allowances will be subject to and declared as income from employment.
Current scheme for supplementary allowances to partial activity allowances | Scheme of allowances in addition to allowances for partial activity in the 1er january 2023 | |
Generalized Social Contribution (CSG) Rate | 6.2% | 9.2% |
Social Debt Repayment Contribution Rate (CRDS) | 0.5% | 0.5% |
Social contributions | Exemption if the sum of statutory and supplementary allowances does not exceed 3,15 Smic | Submitted from the first euro |