The hours not worked as part of the partial activity are subject to the payment of the allowance within the limit of the legal working time or, where this is lower, the collective working time or the working time stipulated in the contract for the period in question. Beyond the legal working time or, when it is lower, the collective working time or the working time stipulated in the contract for the period in question, the hours not worked as part of the partial activity are considered to be idle but do not give entitlement to payment by the State to the employer of the partial activity allowance and to payment by the employer to the employee of the indemnity provided for in article L. 5122-1.
All hours worked are taken into account for the calculation of paid holiday entitlements. When they are due in the form of a compensatory allowance, this allowance is paid in addition to the partial activity allowance. The total number of hours off is also taken into account for the allocation of profit-sharing and incentive schemes when this allocation is proportional to the length of time the employee has been with the company. When this distribution is proportional to salary, the salaries to be taken into account are those that the employee would have received had he not been placed on partial activity.