Le salarié en formation en dehors du temps de travail est-il rémunéré?
Le salarié en formation en dehors du temps de travail bénéficie d'une rémunération, sous la forme d'une allocation de formation, dont le montant s'ajoute à la rémunération du salarié. Le versement de cette allocation n'est possible que si la formation se déroule en dehors du temps de travail dans le cadre d'une action de développement des compétences ou d'un droit individuel à la formation (Dif).
Quel est le montant de l'allocation?
Le montant de l'allocation de formation, versée par l'entreprise, est égal à 50% de la rémunération nette de référence du salarié concerné. Lorsque l'action de formation suivie en dehors du temps de travail se déroule lors d’une période de chômage partiel, le versement de l'allocation de formation ne peut avoir pour effet de porter la rémunération nette du salarié à un niveau supérieur à celle dont il aurait bénéficié s'il n'avait pas bénéficié, durant cette période, d’une action de formation. Le salarié peut bénéficier d'une majoration d'au moins 10% de l'allocation de formation, lorsqu'un accord de branche le prévoit, si la formation suivie en dehors de son temps de travail entraîne des frais supplémentaires de garde d'enfant. Un document récapitulatif retraçant l'ensemble des heures de formation effectuées et des versements de l'allocation afférents est remis au salarié chaque année. Ce document est annexé au bulletin de paie.
Quel est le mode de calcul de l'allocation?
Cas général
Elle correspond à la moitié de la rémunération nette de référence, qui est obtenue en divisant le total des rémunérations nettes versées au salarié au cours des 12 derniers mois par le nombre total d'heures rémunérées au cours de ces mêmes 12 derniers mois.
Cas des salariés en convention de forfait
Pour les salariés rémunérés en convention de forfait, le salaire horaire de référence est obtenu par la formule suivante: 151,67 heures X (nombre de jours de la convention individuelle de forfait / 217 jours) X12 mois.
Cas des salariés intérimaires
Pour le calcul de l'allocation de formation des salariés intérimaires, sont prises en compte les heures rémunérées au titre de la mission en cours ou, à défaut, de la dernière mission effectuée.
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