French Public Health Code
In forceEstablishments are obliged to record a liability for each day saved by the account holder under conditions set by joint order of the ministers responsible for health, the budget and social security.
In accordance with the provisions of article R. 6152-35 and the organisation established in application of the last paragraph of article R. 6152-26, the head of the department identifies, within the framework of the department contract, on the basis of the forecast table of the department's activities, the number of days of leave, reduced working hours and recuperation which may not be taken in respect of the current year due to service requirements and which could be paid into the time savings account by practitioners. The final forecast number of days and its impact on the establishment's liabilities are set out in the annual amendment to the division contract.
In the event of a change of establishment or placement in search of an assignment with the Centre national de gestion, the liabilities mentioned above, corresponding to the number of days remaining in the time savings account, are transferred respectively to the new establishment of assignment or to the Centre national de gestion. Where applicable, at the end of the assignment search procedure, the National Management Centre transfers the liabilities received to the new establishment of assignment.
The situation of the time savings accounts and their inclusion in the balance sheet are presented each year to the members of the establishment's medical commission, at the same time as the social balance sheet.
