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Article R5134-49 of the French Labour Code

In the event of suspension of the employment contract with total or partial retention of the employee’s gross monthly remuneration, the number of paid hours taken into account for the calculation of the exemption is equal to the product of the working hours that the employee would have worked if he had continued to work and the portion of the remuneration remaining payable by the employer and subject to contributions. The number of paid hours thus determined may not exceed, for the calendar month in question, the legal working time calculated over the month or, if this is lower, the contractual working time applicable in the establishment.

Original in French 🇫🇷
Article R5134-49

En cas de suspension du contrat de travail avec maintien total ou partiel de la rémunération mensuelle brute du salarié, le nombre d’heures rémunérées pris en compte pour le calcul de l’exonération est égal au produit de la durée de travail que le salarié aurait accomplie s’il avait continué à travailler et de la part de la rémunération restée à la charge de l’employeur et soumise à cotisation. Le nombre d’heures rémunérées ainsi déterminé ne peut excéder au titre du mois civil considéré la durée légale du travail calculée sur le mois ou, si elle est inférieure, la durée conventionnelle applicable dans l’établissement.

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