Section 3: Uses of the professional prevention account

The employee asks his employer to benefit from the reduction in his working time under the conditions provided for in the last four paragraphs of article L. 3123-17, in the third paragraph of article L. 3123-26 and in article L. 4163-10 and according to the procedures provided for in article D. 3123-3. In support of his request, he must enclose the supporting document mentioned in article R. 4163-14. The employee…

The coefficient for the reduction in working hours is calculated as the ratio of the requested working hours to the previous working hours. It is rounded to two decimal places, to the nearest hundredth. The number of days taken into account for the additional remuneration mentioned in 2° of I of article L. 4163-7 is equal to the following product: Number of points used/10 X 60/ working time reduction coefficient….

Once his employer’s agreement has been obtained, the employee makes his request to use the points under 2° of I of article L. 4163-7 under the conditions set out in article R. 4163-15.

The employer shall send by any means to the local management body mentioned in the second paragraph of article R. 4163-15 a copy of the amendment to the employment contract as well as the information required for the reimbursement of the additional remuneration and the statutory and contractual social security contributions relating to this additional remuneration. The list of items and the procedures for sending them are determined by order…

The amount of the additional remuneration is determined by applying the coefficient for the reduction in working hours mentioned in article D. 4163-26, to the income from work as taken into account for determining the basis of contributions defined inarticle L. 242-1 of the Social Security Code , which would have been received by the employee if he/she had not benefited from this reduction in working hours.