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Calculation of the base for paid leave and the annual target bonus

paid leave

Not all sums that have the character of salary must necessarily be included in the basis of paid leave.

In its decision of October 2. 2019 (n° 18-11525), the Court of Cassation decided that the target premium, although dependent on the actual work of the employee, does not enter into the basis for calculating paid leave since the regulations are not affected by the taking of paid leave according to its conditions payment in the present case.

Particular attention must be paid to the terms of pursuit of the premium of objectives established by the employer.


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