If paid leave counts as actual working time for overtime calculation, what about other absences?

A decision by the Court of Cassation on January 7, 2026, further clarified how paid leave affects the calculation of overtime, particularly when working time is calculated over a period longer than a week.

But other questions still arise:

1️⃣ Does URSSAF follow the Court of Cassation's position for the calculation of social security exemptions on overtime?

2️⃣ Is this also the case for the tax administration?

For now, the texts seem to indicate the opposite, but clarifications may be forthcoming.

The mention of paid leave led to other questions:

➡️ Is sick leave considered working time for the calculation of overtime?

➡️ Is this the case for RTT, for a public holiday, for compensatory rest, etc.?

To answer these questions, I'm sharing an infographic summarizing two decisions by the Court of Cassation and a (somewhat dated) circular from the labor administration.

Of course, the judge is not bound by the administration's position, and these rules could therefore evolve. But they appear to be the most reliable benchmarks to date.

Clarifications are therefore still awaited on the subject: they would make it possible to know with certainty the applicable rule and to align labor law, social security law, and taxation.

As a bonus, this would make life easier for many HR and payroll managers.

👉 If you wish to read (or reread) the in-depth analysis of the rulings of September 10, 2025, on paid leave to properly assess their HR and financial impact, it is still available in my NL Un Coût d’Avance (link under my profile).

And if these topics of working time, overtime, and payroll security resonate with you, remember to subscribe so you don't miss the next analyses (already over 5500 subscribers, thank you for your trust!).

Have a good day everyone 👋