Section 2: Guidance contract

For employees covered by the special social security scheme for seafarers referred to in 4° of Article R. 711-1 of the Social Security Code, the exemption provided for in Article L. 981-6 is applicable to contributions and contributions payable by the employer and due :

1. In respect of sickness, maternity, invalidity, death, old age, accidents at work and occupational diseases, to the Etablissement National des Invalides de la Marine (National Institution for Naval Invalids);

2. For family allowances, to the Caisse Maritime d'Allocations Familiales mentioned in article L. 212-3 of the Social Security Code.

It is determined as follows:

I.-Sont considérés comme gains et rémunérations pour l'application de l'article L. 981-6 :

1. For the purposes of calculating the exemption applicable to contributions payable by the employer to the Etablissement National des Invalides de la Marine, the lump-sum salary used as a basis for the employer's contributions to the special social security scheme for seamen defined in article L. 42 of the Code des Pensions de Retraite des marins français du Commerce, de la Pêche et de la plaisance (French Retirement Pensions Code for Seamen in the Commercial, Fishing and Pleasure Boating Industries);

2. For the calculation of the exemption applicable to the contributions due to the Caisse Maritime d'Allocations Familiales (Maritime Family Allowances Fund), the income from activity as taken into account for the determination of the basis of assessment for the contributions defined in article L. 242-1 of the Social Security Code in the case of merchant seamen and yachtsmen, and the lump-sum salary used as the basis for the employer's contributions to the special social security scheme for seamen defined in article L. 42 of the Retirement Pensions Code for French Merchant, Fishing and Yachting Seamen in the case of fishermen.

II - The number of paid hours taken into account for the calculation of the exemption is deemed to be equal to the product of the legal working time calculated over the month and the ratio between the number of days of service completed during the month and the thirty-day period.

For seafarers holding a part-time employment contract, the number of days of service completed during the month is reduced in the same proportion as that applied to the lump-sum salary used as a basis for the employer's contributions to the special social security scheme for seafarers defined in article L. 42 of the French code of retirement pensions for commercial, fishing and yachting seafarers.

In the event of suspension of the employment contract with total or partial retention of the employee's gross monthly remuneration, the number of days of service completed in respect of these periods of suspension is equal to the product of the number of days of service that the seaman would have completed had he continued to work by the percentage of remuneration remaining payable by the employer and subject to contributions.