Section 1: Supplementary allowance

For the application of article L. 3232-5, benefits in kind and various bonuses that are in fact additional to wages are considered to be salary components. Sums paid by way of reimbursement of expenses and the payment of transport costs are excluded.

When the supplementary allowance is paid, the employee is given a document indicating: 1° The rate of the minimum growth wage; 2° The number of hours corresponding to the legal working time; 3° The compulsory deductions used to determine the amount of the minimum monthly remuneration; 4° The amounts of the salary and the various allowances making up the minimum monthly remuneration paid to the employee.