Short-time work: indemnity and allowance

Sources and assumptions

• service-public.gouv.fr — F23503 — tax year 2026, verified on September 4, 2026

  Excerpt from the source : « L'employeur doit verser au salarié une indemnité correspondant à 60 % de son salaire brut par heure chômée »

• service-public.gouv.fr — F23503 — tax year 2026, verified on September 4, 2026

  Excerpt from the source : « Cette indemnité ne peut ni être inférieure à 9,74 €, ni être supérieure à un plafond de 33,24 € par heure chômée. »

• service-public.gouv.fr — F23503 — tax year 2026, verified on September 4, 2026

  Excerpt from the source : « Cette indemnité ne peut ni être inférieure à 9,74 €, ni être supérieure à un plafond de 33,24 € par heure chômée. »

• service-public.gouv.fr — F23503 — tax year 2026, verified on September 4, 2026

  Excerpt from the source : « L'allocation est fixée à 36 % de la rémunération horaire brute. »

• service-public.gouv.fr — F23503 — tax year 2026, verified on September 4, 2026

  Excerpt from the source : « L'allocation est fixée à 36 % de la rémunération horaire brute. Elle est de : 8,57 € minimum ; 19,94 € maximum. »

• service-public.gouv.fr — F23503 — tax year 2026, verified on September 4, 2026

  Excerpt from the source : « L'allocation est fixée à 36 % de la rémunération horaire brute. Elle est de : 8,57 € minimum ; 19,94 € maximum. »

• service-public.gouv.fr — F2300 — tax year 2026, verified on September 3, 2026

  Excerpt from the source : « Smic horaire | 12,31 € | 9,74 € »

• service-public.gouv.fr — F2300 — tax year 2026, verified on September 3, 2026

  Excerpt from the source : « Smic horaire | 12,31 € | 9,74 € »

• service-public.gouv.fr — F2300 — tax year 2026, verified on September 3, 2026

  Excerpt from the source : « Smic mensuel | 1 867,02 € | 1 477,93 € »

• legifrance.gouv.fr — LEGIARTI000033020376 — tax year 2026, verified on September 3, 2026

  Excerpt from the source : « La durée légale de travail effectif des salariés à temps complet est fixée à trente-cinq heures par semaine. »

Calculation assumptions

• Rates and bounds of the standard short-time work scheme. Long-term short-time work (APLD), the higher rates of some sectors or situations (vulnerable employees, childcare, protected sectors) and specific schemes (Mayotte, private household employers) are not modelled.
• The hourly rate entered is taken as the gross hourly reference pay. The legal base has its own rules (bonuses included or excluded, overtime premiums excluded, lump-sum days, apprentices): the result is an order of magnitude to compare with the payslip. Idle hours are those lost below the legal working time, or the contractual one if lower; lost overtime hours are not compensated. The employer allowance hourly minimum applies neither below the minimum wage (Smic) nor to apprenticeship or professionalisation contracts (Labour Code, art. D5122-13): the engine drops it below the Smic but does not know the contract — for an apprentice, take the allowance without that minimum.
• Amounts are gross. The short-time work indemnity is exempt from social contributions but subject to CSG and CRDS at a specific rate, with a reduction for low pay: these levies are not computed, and the pay loss is compared in gross terms — the net loss is smaller. The guaranteed minimum monthly pay and the yearly ceiling of compensable hours are not checked.
• Contract hours default to 151.67 h per month (35 h × 52 / 12, legal full time): change them for a different collective working time. For a part-time employee, the hourly floor of the indemnity is the hourly SMIC rate (or their own hourly rate if below the SMIC), and the net indemnity cannot exceed their usual net hourly pay: this scheme is not modelled, the floor applied here is the general one. The hourly indemnity is rounded to the cent, then multiplied by the idle hours, as on a payslip.