The hourly rate of the partial activity allowance paid to the employer corresponds, for each employee authorised to be placed on partial activity, to a percentage of the previous gross hourly remuneration calculated under the conditions of II of article L. 3141-24 and the first and third paragraphs of article R. 5122-18. A decree determines this percentage, as well as the minimum of this hourly rate and the maximum remuneration taken into account for the calculation of the allowance.