Family allowances shared between parents when children live alternately with each

Article 124 of the 2007 Social Security Financing Act supplements Article L. 521-2 of the Social Security Code: where a child effectively lives alternately with each parent, the parents designate the recipient, but the child is counted half for each parent in the calculation of family allowances, either at their joint request or if they disagree on who the recipient should be. Decree No. 2007-550 of 13 April 2007 (Official Journal of 14 April 2007) sets the calculation: each child in alternating residence counts as 0.5 in each household, and the age supplement is halved. The choice can only be changed after one year, unless the residence arrangements change. The decree applies from the first day of the month following its publication, i.e. 1 May 2007.