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.