Compensatory leave with pay
Verified 23 January 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)
The employment contract may be terminated or may come to an end before the employee has taken all his paid leave entitlements. In this case, the employer must pay him an allowance in lieu of paid leave. It differs depending on whether the employee is DTA: titleContent, in FIXED-TERM CONTRACT: titleContent or on a mission contract in a temporary work company. We're taking a look at the regulations.
DTA
Compensatory leave with pay is a amount of money paid by the employer to the employee at the time of rupture of his employment contract.
It corresponds to the number of days of paid leave that the employee has acquired and not taken at the time of this rupture.
This compensation is due regardless of the origin of the rupture the employment contract.
It may be at the initiative of the employee or the employer.
It shall be paid, in particular, in the following cases:
- Dismissal (including gross negligence)
- Resignation
- Conventional rupture
- Departure in retirement
- Breakage of the trial period.
FYI
This allowance is also due to rights holders of the employee whose death occurs before that he took his paid annual leave.
It is paid at the time of termination of the employment contract.
When paid, the leave with pay allowance shall figure on the receipt for balance of any account.
Some companies have the obligation affiliate with a paid leave fund (companies of the BTP: titleContent, transport, shows...). In this case, the employer gives the employee, upon termination of the contract, a supporting certificate paid leave entitlements. The paid leave fund pays the compensation for paid leave to the employee.
Calculation methods
The compensatory leave with pay allowance is calculated according to same rules that leave with pay allowance.
It is calculated by comparing two calculation methods:
- According to the 1re method known as the 1/10e : the leave with pay allowance is equal to 1/10e of the total gross remuneration perceived during your reference period.
Please note
In the event of an accident at work or an occupational disease, the total gross remuneration corresponds to the remuneration that the employee would have received if he had not been in an accident at work or an occupational disease.
In the event of “ordinary” sick leave, the total gross remuneration corresponds to 80% the remuneration that the employee would have received if he had not been on sick leave.
- According to the 2nde method known as the salary maintenance : the leave with pay allowance is equal the remuneration received if the employee had continued to work.
That's the amount on more advantageous paid to the employee.
In making this calculation, the employer may take into account the actual schedule of the month, the fairest method and recognized by the jurisprudence.
Example :
The employee received a salary of €21,840 gross during the reference period taken into account for the calculation of its allowances (or €1,820 per month).
If he takes 2 weeks of paid leave, the 2 calculation methods are as follows:
Method of salary maintenance | Method of 10e |
|---|---|
Taking into account the actual schedule of the month (7 hours per day) in a month with 21 working days, the actual number of hours worked in the month is set at 147 hours (21 x 7) and the number of hours not worked due to paid leave at 70 hours (10 x 7). The calculation is as follows: 1 820 x (7x10) / (7x21) = €866.66 | The calculation of 1/10e of gross remuneration is as follows: (21 840/10) = €2,184 for leave of 30 years working days (or 25 working days). For a fraction of 2 weeks of leave, the calculation is as follows: |
The employee then receives the most favorable amount, namely €873.60 for its 2 weeks paid leave.
Amounts taken into account or not in the calculation of the compensatory leave allowance
Compensatory leave with pay is determined by taking into account certain amounts, others not:
Sum | Consideration |
|---|---|
Salary basic | Yes |
Salary increase (overtime, night worketc.) | Yes |
Salary reconstituted during periods treated as actual work (maternity leave, paternity and childcare leave or work stoppage for accident at work or occupational disease for example) | Yes |
Leave with pay allowance of the previous year | Yes |
Seniority bonus (if not paid for the year, periods of work and leave combined) | Yes |
Attendance bonus paid monthly | Yes |
Yes | |
Commissions for salespeople | Yes |
Expatriation bonus | Yes |
Benefits in kind | Yes |
Year-end bonus | No |
Incentive premium | No |
Balance sheet premium | No |
Participation bonus | No |
Business expenses | No |
13e month (if not paid for the year, combined periods of work and leave) | Yes |
Partial Activity | Yes |
Financial contribution under the non-compete obligation | Yes |
Compensatory leave with pay, considered to be salary, is submitted à income tax.
Compensatory leave with pay, considered to be salary, is seizable and transferable in the same limits than the salary.
Compensatory leave with pay, considered to be salary, is submitted to social security contributions.
FIXED-TERM CONTRACT
Compensatory leave with pay is a amount of money paid by the employer to his employee at the end of his employment contract.
It corresponds to the number of days of paid leave that the employee has acquired and not taken to the break date or end of sound employment contract.
The compensatory leave with pay allowance is due to the employee in FIXED-TERM CONTRACT: titleContent when his contract arrives at his term.
It is also due when the FIXED-TERM CONTRACT: titleContent is broken by anticipation, i.e. before the planned end date initially.
The early termination of the FIXED-TERM CONTRACT: titleContent may intervene in the following cases:
- Breakage of the trial period
- Hiring in DTA at a other employer
- Serious misconduct
- Case of force majeure
- Joint agreement of the parties
- Unfit declared by the occupational physician.
FYI
This allowance is also due to rights holders of the employee whose death occurs before that he took his paid annual leave.
It shall be paid at the time of rupture the employment contract.
When paid, the leave with pay allowance shall figure on the receipt for balance of any account.
Some companies have the obligation affiliate with a paid leave fund (companies of the BTP: titleContent, transport, shows...). In this case, the employer gives the employee, upon termination of the contract, a supporting certificate paid leave entitlements. The paid leave fund pays the compensation for paid leave to the employee.
Calculation method
Compensatory leave with pay shall be equal to 1/10e of total gross remuneration received during the duration of the employment contract.
Please note
In the event of an accident at work or an occupational disease, the total gross remuneration corresponds to the remuneration that the employee would have received if he had not been in an accident at work or an occupational disease.
In the event of “ordinary” sick leave, the total gross remuneration corresponds to 80% the remuneration that the employee would have received if he had not been on sick leave.
Example :
For an employment contract of a duration of 10 months of 1er january 2026 as of october 31, 2026, the employee received a salary of €18,300 Gross. At the end of his contract, he receives a termination indemnity of €1,830.
His compensatory leave with pay is €2,013 (18 300+1 830)/10.
Amounts taken into account or not in the calculation of the compensatory leave allowance
Compensatory leave with pay is determined by taking into account certain amounts, others not:
Sum | Consideration |
|---|---|
Salary basic | Yes |
Salary increase (overtime, night worketc.) | Yes |
Salary reconstituted during periods treated as actual work (maternity leave, paternity and childcare leave or work stoppage for accident at work or occupational disease for example) | Yes |
Leave with pay allowance of the previous year | Yes |
Seniority bonus (if not paid for the year, periods of work and leave combined) | Yes |
Attendance bonus paid monthly | Yes |
Yes | |
Commissions for salespeople | Yes |
Expatriation bonus | Yes |
Benefits in kind | Yes |
Year-end bonus | No |
Incentive premium | No |
Balance sheet premium | No |
Participation bonus | No |
Business expenses | No |
13e month (if not paid for the year, combined periods of work and leave) | Yes |
Partial Activity | Yes |
Financial contribution under the non-compete obligation | Yes |
Allowances for end of contract (so-called precariousness premium) of fixed duration | Yes |
Compensatory leave with pay, considered to be salary, is submitted à income tax.
Compensatory leave with pay, considered to be salary, is seizable and transferable in the same limits than the salary.
Compensatory leave with pay, considered to be salary, is submitted to social security contributions.
Mission contract - Interim
Compensatory leave with pay is a amount of money paid by the employer to his employee at the end of his employment contract.
It corresponds to the number of days of paid leave that the employee has acquired and not taken to the break date or end of sound employment contract.
The compensatory leave with pay allowance is due to the employee in mission contract when his contract arrives at his term.
It is also due when the mission contract is broken by anticipation, i.e. before the planned end date initially.
Early termination of the engagement contract may occur in the following cases:
- Breakage of the trial period
- Hiring in DTA at a other employer
- Serious misconduct
- Case of force majeure.
FYI
This allowance is also due to rights holders of the employee whose death occurs before the compensation is paid to the employee.
It shall be paid at the time of rupture the employment contract.
When paid, the leave with pay allowance shall figure on the receipt for balance of any account.
Some companies have the obligation affiliate with a paid leave fund (companies of the BTP: titleContent, transport, shows...). In this case, the employer gives the employee, upon termination of the contract, a supporting certificate paid leave entitlements. The paid leave fund pays the compensation for paid leave to the employee.
Calculation method
The compensatory allowance for paid leave is calculated on the basis of the duration of the mission contract.
It may not be less than 1/10e of total gross remuneration perceived during the mission.
Please note
In the event of an accident at work or an occupational disease, the total gross remuneration corresponds to the remuneration that the employee would have received if he had not been in an accident at work or an occupational disease.
In the event of “ordinary” sick leave, the total gross remuneration corresponds to 80% the remuneration that the employee would have received if he had not been on sick leave.
Example :
The employee performs a mission of 18 days of 1er February 2026 at February 18, 2026. During this mission, he receives a gross remuneration of €1,500. At the end of his mission, he will receive an end-of-mission allowance €150.
His compensatory leave with pay is €165 (1 500+150)/10.
Amounts taken into account or not in the calculation of the compensatory leave allowance
Compensatory leave with pay is determined by taking into account certain amounts, others not:
Sum | Consideration |
|---|---|
Salary basic | Yes |
Salary increase (overtime, night worketc.) | Yes |
Salary reconstituted during periods treated as actual work (maternity leave, paternity and childcare leave or work stoppage for accident at work or occupational disease for example) | Yes |
Leave with pay allowance of the previous year | Yes |
Seniority bonus (if not paid for the year, periods of work and leave combined) | Yes |
Attendance bonus paid monthly | Yes |
Yes | |
Commissions for salespeople | Yes |
Expatriation bonus | Yes |
Benefits in kind | Yes |
Year-end bonus | No |
Incentive premium | No |
Balance sheet premium | No |
Participation bonus | No |
Business expenses | No |
13e month (if not paid for the year, combined periods of work and leave) | Yes |
Partial Activity | Yes |
Financial contribution under the non-compete obligation | Yes |
End-of-assignment allowances for temporary contracts | Yes |
Compensatory leave with pay, considered to be salary, is submitted à income tax.
Compensatory leave with pay, considered to be salary, is seizable and transferable in the same limits than the salary.
Compensatory leave with pay, considered to be salary, is submitted to social security contributions.
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Fixed-term contracts and entitlement to compensatory leave with pay
Temporary employment contract and entitlement to compensatory leave with pay
Right to compensatory leave with pay
Paid leave funds
BTP Paid Leave Fund