Paragraph 2: Exemptions

The amount of the exemption provided for in 1° of Article L. 5134-31 is equal to that of the employer’s social security and family allowance contributions corresponding to the fraction of the remuneration not exceeding the minimum growth wage multiplied by the number of hours paid, within the limit of the legal working time calculated over the month or, if this is lower, the contractual working time applicable in the…

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….

In the event that the employment support contract is terminated at the initiative of the employer before the end of the work integration support in a case other than those mentioned in articles R. 5134-46 and R. 5134-47, the employer shall pay the amount of the employer’s social security contributions and contributions from which it has been exempted pursuant to article L. 5134-31. These contributions are paid at the latest…