The amended Finance Act for 2022 provides for the possibility for employees, with the employer's agreement, to give up days or half-days of rest acquired between January1, 2022 and December 31, 2025 in application :
- an agreement or collective bargaining agreement instituting a system of reduced working hours;
- or an arrangement of working hours over a reference period longer than a week (implemented after law no. 2008-789 of August 20, 2008):
This does not apply to employees on fixed-term contracts (they already have their own arrangements).
The half-days or full-days worked concerned give rise to an increase in salary that is at least equal to the rate of increase for the first hour of overtime applicable to the company.
Hours worked under this scheme are not deducted from the legal or contractual quota of hours.
