No, an executive on a flat-rate day package does not benefit from RTT. To understand why, it's important to distinguish between the different types of rest. Here is a summary to clarify things.

In labor law, not all rest periods are equal: RTT, JNT, RCR, COR, RCN… barbarous acronyms that nevertheless have very precise consequences regarding:

✅ Rules for acquisition and time limit for taking

✅ Possibility of monetization

✅ Tax and social security regime

Let's look at the main differences:

1️⃣ The working time reduction day (JRTT) allows for the compensation of all or part of hours exceeding 35 hours, as part of a working time arrangement agreement over a period longer than a week. This term is inherited from the 2000s: today, we rather speak of “rest acquired under a working time arrangement”.

JRTT can be “directly” monetized until the end of 2026 or monetized via CET or PERCO. Its tax and social security regime varies depending on its use.

2️⃣ The flat-rate day rest or non-worked day is often confused with RTT (and often referred to by the same term). But this rest is specifically reserved for employees on flat-rate day packages. I have detailed the differences for you in the infographic.

3️⃣ Compensatory rest: it replaces all or part of overtime hours with rest time, instead of payment. Be careful, it includes the premium in its volume: 1 extra hour at 25% = 1h15 of rest. When taken, it is assimilated to effective working time and does not benefit from any social or tax exemption.

4️⃣ Mandatory rest compensation: this is compensation obtained for overtime hours worked beyond the annual quota (set at 220 hours, by default). This compensation is in addition to the premiums related to overtime.

👉 In a company with 20 employees or more, 1 overtime hour beyond the quota = 1 hour of mandatory rest compensation (it's 0.5 hours for companies with fewer than 20 employees).

Other rest periods exist (night rest, public holiday, Sunday) but their rules are almost entirely referred to conventional rules, which should be checked on a case-by-case basis.

Moreover, the rules I mentioned are the default applicable ones. Always check your collective agreement, as it may provide for more favorable provisions.

I hope that with these elements, you will no longer confuse the different rest periods 😉.

And since a Post is a bit short to delve into the subject in depth, I am dedicating a full article to it in the next edition of un Coût d'Avance, to be published today. Subscribe for free so you don't miss it (link under my profile and in the comments).

Have a good day everyone 👋