Module 19 min900 wordsFree — no account
A coefficient to four decimals, and 6 462.72 € less
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 208 words · 2 min
Practical case
Two employees, two company sizes
Menuiserie Lacroix, 30 employees, employs someone paid 2 200 € gross a month, that is 26 400 € a year. Transports Guilbert, 80 employees, employs the same profile at the same salary. Question: what general reduction does each obtain, and where does the gap come from?
Hint: Only T delta changes with headcount, because it embeds the rate of the housing aid fund contribution.
Show the solution
The bracket is the same in both cases: (1/2) × (3 × 21 876.40 / 26 400 − 1) = (1/2) × (2.48595 − 1) = 0.742977. Raised to the power 1.75, it equals 0.594. Menuiserie Lacroix, under 50 employees: T delta = 0.3781, so the coefficient is 0.02 + 0.3781 × 0.594 = 0.2448 after rounding to the ten-thousandth. Reduction: 26 400 × 0.2448 = 6 462.72 €. Transports Guilbert, 50 employees and more: T delta = 0.3821, so the coefficient is 0.2472. Reduction: 26 400 × 0.2472 = 6 526.08 €. The 63.36 € gap looks counter-intuitive — the larger company gets MORE — but it exactly offsets a housing aid contribution five times higher, at 0.50 % instead of 0.10 %.
Answer: 6 462.72 € against 6 526.08 €, a 63.36 € gap offsetting the higher housing contribution.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.