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Article D4163-29 of the French Labour Code

The amount of the additional remuneration is determined by applying the coefficient for the reduction in working hours mentioned in article D. 4163-26, to the income from work as taken into account for determining the basis of contributions defined inarticle L. 242-1 of the Social Security Code , which would have been received by the employee if he/she had not benefited from this reduction in working hours.

Original in French 🇫🇷
Article D4163-29

Le montant du complément de rémunération est déterminé en appliquant le coefficient de réduction de la durée du travail mentionné à l’article D. 4163-26, aux revenus d’activité tels qu’ils sont pris en compte pour la détermination de l’assiette des cotisations définie à l’article L. 242-1 du code de la sécurité sociale qui seraient perçus par le salarié s’il ne bénéficiait pas de cette réduction du temps de travail.

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