Flat-rate deduction of €0.50 in employer contributions per overtime hour in firms with 20 to 249 employees

Article 2 of the law of 16 August 2022 on emergency measures to protect purchasing power creates, in firms with at least 20 and fewer than 250 employees, a flat-rate deduction from employer contributions for each overtime hour worked from 1 October 2022, and seven times that amount for each rest day given up by an employee on a days-based contract. Decree no. 2022-1506 of 1 December 2022 sets the deduction at €0.50 per overtime hour. The article comes from an amendment by the Senate rapporteur, Frédérique Puissat.