When, at the end of the calendar year, the number of days registered in the time savings account exceeds the threshold mentioned in article R. 6152-807-1, the practitioner may opt, for the days exceeding this threshold and in the proportions he wishes:
1° For compensation under the conditions set out in article R. 6152-807-3;
2° For the time savings account to be maintained under the conditions set out in article R. 6152-807-4.
The practitioner’s option is made by 31 March of the following year at the latest and is irrevocable.
The days mentioned in 1° are deducted from the time savings account on the date an option is exercised.
If no option is exercised by the account holder, the days placed on the account and exceeding the threshold mentioned in the first paragraph are maintained on the practitioner’s account.
Days saved that do not exceed the threshold may only be used in the form of leave.