Monetization of RTT will soon no longer be possible. But not everyone will be affected.

Since 2022, it has been possible to get paid for unused RTTs, subject to employer agreement. A measure taken at the time to support purchasing power and which has been extended until December 31, 2026.

This system is rather advantageous because the days thus paid are:

✅ increased at the same rate as the first overtime hour worked within the company (i.e., 25% in the absence of contrary contractual stipulations)

✅ exempt from retirement contributions (which represents approximately 11 points less in employee contributions)

✅ exempt from income tax, up to a limit of 7,500 euros per year.

If the legislation is not changed, this monetization scheme will disappear. However, it will still be possible to monetize RTT via CET or PERCO, if the company offers such options...

But the end of this scheme will not concern executives on daily rate packages because they do not have RTT but JNT. And that changes everything!

Unlike RTT, JNT remain monetizable indefinitely, provided that an amendment to the employment contract is signed each year, specifying the increased rate and the number of additional days concerned.

I have summarized the rules applicable to each case in the attached infographic.

And to delve deeper into the subject, I invite you to read the latest free edition of Un Coût d'Avance (link under my profile and in the comments).

Have a good day everyone 👋