Several cases must be distinguished:
- If the employee has previously taken time off work due to illness and the employees of the company are subsequently placed in partial activity
The employee remains on compensated sick leave until the end of the prescribed leave.
The employer’s supplement, paid in addition to the daily social security allowance, is adjusted to maintain remuneration at a level equivalent to the amount of compensation due for the partial activity, i.e. at least 70% of the gross salary.
Indeed, the employer’s supplement cannot lead to the payment of a higher amount to the employee than he would receive if he were not on leave. This adjustment of the employer’s supplement may be adjusted after the fact.
The employer’s supplement remains subject to the same social security contributions and taxes: it is therefore subject to contributions and social security contributions under ordinary law as if it were remuneration.
At the end of the work stoppage, the employee switches to the partial activity.
- If the employee first benefits from an exceptional work stoppage put in place as part of the management of the epidemic for isolation or childcare and the company places its employees, after this stoppage, in partial activity
In this case, a distinction must be made between two situations: that in which the activity of the enterprise is totally interrupted and that in which the activity of the enterprise is reduced.
a) Case of a company placing its employees in partial activity due to a total closure or the closure of part of the establishment
Since the justification for the exceptional judgments is to compensate the employee who cannot go to his workplace either as a protective measure or because he is forced to keep his child, these judgments no longer apply when the employee’s activity is interrupted under the partial activity scheme.
Under these conditions, the placement of employees in partial activity, when the establishment or part of the establishment to which the employee is attached closes, must lead to the interruption of the employee’s sick leave: the employer must then notify the health insurance of the early end of the sick leave according to the same procedures as an early resumption of activity in the event of ordinary law sick leave.
However, in view of the exceptional circumstances, if the exceptional work stoppage is in progress at the time the employees are placed in partial activity due to the closure of all or part of the establishment, the employer may wait until the end of the stoppage in progress to place the employee in partial activity.
On the other hand, no extension or renewal of the stoppage may be granted once the partial employment has begun. Employers are therefore obliged not to request the renewal of their employees’ childcare leave.
In the case of work stoppages for vulnerable persons who could validly declare themselves on the health insurance teleservice, which are automatically extended by the health insurance for the duration of the confinement, the employer is obliged to put an end to them, the employer must then notify the health insurance of the early end of the stoppage according to the same procedures as an early resumption of activity in the event of ordinary law sick leave.
b) Case of an enterprise that places its employees in partial employment due to a reduction in activity
It is not possible to cumulate a partial activity allowance and social security daily allowances over the same working period.
This is why when the partial activity takes the form of a reduction in the number of hours worked, it is not possible to cumulate this partial activity with an exceptional work stoppage for childcare or for a vulnerable person.
The employer will therefore not be able to place his employee in partial employment for a reduction in the number of hours worked if a work stoppage is in progress.
3. If the employee is first placed in partial employment and then falls ill
An employee placed in partial employment retains the right to sick leave (except for childcare or vulnerable persons). In this case, the benefit of the partial employment scheme is interrupted until the end of the prescribed period of sick leave (the employee receives daily allowances without a waiting period).
In this case, the employer pays the employee an employer’s supplement to the daily social security benefits which is adjusted to maintain remuneration at a level equivalent to the amount of compensation due for the partial activity, i.e. at least 70% of the gross salary, since the employer’s supplement cannot lead to the employee being paid a higher amount than that which he would receive if he were not on leave.
This employer’s supplement is subject to contributions and social security contributions under ordinary law as if it were remuneration.