HomeCompanies using short-time work (Reduction of Working Hours, HRST) as well as teleworking must pay particular attention to the implications for wage management.
HRST is particularly complex to manage from an administrative point of view despite the introduction of simplified accounts. Special rules apply, for example, to low wages, apprentices, persons in leadership positions, etc.
Social insurance contributions must be correctly deducted for employees and unemployment insurance benefits must be clearly stated separately from earnings in annual wage certificates