You have just received your March payslip and have certainly noticed the presence of a line "Supplement 10E financial year N", with an amount credited to you.
What does this amount correspond to? FO explains...
The “complément 10è exercice” is linked to the calculation of paid vacation compensation. The labor code, article L3141-22, provides for 2 methods of calculating this compensation: the rule of salary maintenance and that of the tenth:
- Salary maintenance method (applied by default when taking paid leave during the year): this involves calculating the "theoretical salary" that you would have received if you had come to work instead of being on paid leave
- Tenth method (the law imposes a level of leave remuneration equal to at least 10% of the annual salary for the year in which paid leave is taken): you must add your gross annual remuneration (see the elements taken into account below) and multiply by 1/10
This is the most advantageous method that is applied, and very often it is that of the tenth, hence the "complément 10è exercice" line which appears each year on the pay for the month of March N+1 for leave taken during year N.
On what remuneration base is this rule applied?
We take into account the annual gross remuneration received through the following elements:
- gross salary
- overtime
- seniority bonus (for non cadres only)
- any increases for shift work, etc.
(the annual bonus is not included in the elements taken into account, as are the profit-sharing and success-sharing)
Illustration through an example for a cadre employee
An employee whose gross monthly salary is €3,500 took 25 days of leave during year N, out of a total of 30 days of paid leave (CP + CP SUP).
- 1st calculation: compensation according to the salary maintenance method (method applied by default during year N)
The value of a day of leave is equal to the value of a day worked, itself equal to the monthly salary (excluding seniority) divided by 22, i.e. 3500 / 22.
The employee took 25 days of leave, which corresponds in total to 25 x 3500 / 22 = €3977.
- 2nd calculation: compensation according to the tenth method
The employee's annual remuneration is 12 x 3,500 = €42,000. We take a tenth of this sum, or €4,200.
=> It is the 2nd calculation which is the most favorable so the employee will receive the difference compared to the result from the 1st calculation, i.e. 4200 - 3977 = €223. It is this amount which will appear under the heading “complément 10è exercice” paid in March N+1.
We remain at your disposal for any questions.