CBA notaries: 13th month pay

An insight into the mandatory 13th month salary based on the CBA notaries.

In some countries, extra payments like a 13th month salary are mandatory based on statutory law, in other countries these payments are based on negotiation – either collective or individual negotiation.

The French labor code does not provide for extra payments, yet these can still be mandatory in certain industries based on the applicable collective bargaining agreement.

These extra payments can have different natures:

For instance, the import-export industry stipulates a mandatory seniority bonus. This bonus is meant to reward the employee’s loyalty, independent of his presence or performance.

Another type of bonus is a vacation bonus. The aim is to provide financial support to employees so that they can go on vacation. This can be especially important for larger families. A vacation bonus is mandatory in the IT industry (CBA Syntec).

A 13th month pay is an extra pay, in addition to the regular monthly salary. It is independent of the company or employee performance. As the name indicates, the amount typically corresponds to the employee’s monthly salary. It is often paid at the end of the year, sometimes it is split into several payments, for instance a mid- and end-of-year payment.

A 13th month pay is due based on some CBAs, for instance the CBA notaries.

CBA notaries: mandatory 13th month pay

The French collective bargaining agreement applicable to notaries provides for a mandatory 13th month pay.
Article 9 of the CBA notaries lays out the conditions.

Beneficiaries of the 13th month pay of the CBA notaries

All employees to whom the collective bargaining agreement of notaries applies are entitles. Meaning, the 13th month pay is due regardless of the type of contract (CDD or CDI), and regardless of the working time of the employee (full or part-time).

Calculation of the 13th month pay

The 13th month pay corresponds to the usual December salary. Meaning, it excludes exceptional remunerations and occasional overtime. For employees whose salary is made up of a fixed and variable part, the 13th month pay is equal to 1/12 of the total annual remuneration.
It is calculated on a prorata temporis basis for new arrivals and for employees leaving the company.
In the event of a change of working time during the year (e.g. from part-time to full-time work, or vice versa), the 13th month pay is prorated accordingly.

It is subject to French social contributions and payroll taxes.

Payment of the 13th month pay

It is payable on 20th December the latest. It is paid through the French Payslip.

Even though the French labor code does not provide for mandatory extra pays, these are still mandatory in many industries based on the CBA. Before hiring an employee in France you should be aware of these particularities. A mandatory 13th month pay as for notaries will have a significant impact on your budget.

Your payroll provider in France will advise on these particularities to ensure your company’s compliance.