The Activité Partielle de Longue Durée – Rebond (APLD-R) is a French government initiative designed to help companies experiencing ongoing slowdowns avoid layoffs by temporarily reducing employee work hours while keeping their contracts active. On 18 April 2025, the French government released detailed guidance on how organisations can take advantage of APLD-R.
Key Conditions and Benefits
Employers can reduce employees’ work hours by up to 40% of the legal working time and in exceptional cases up to a 50% reduction with separate approval. The APLD-R scheme can be implemented for a maximum of 24 months. During the period of application of the system, the employer may request APLD-R placement authorizations for a renewable period of up to 6 months (with the possibility of requesting authorizations for less than 6 months). APLD-R cannot be combined over the same period and for the same employee, with the standard partial activity system provided for in Article L. 5122-1 of the Labour Code.
With respect to the time an employee is engaged in employer-related and authorised training, an employee is not required to participate in the program. Yet, it is highly advantageous as the program provides full compensation: employees receive 100% of their salary for non-working hours spent in training, compared to 70% for non-training periods. Employers must identify skill development needs and propose relevant training actions, which are reviewed by the administrative authority, in order to be compensated. The employer receives an allowance equivalent to 60% of the employee's gross hourly remuneration, limited to 60% of 4.5 times the minimum wage hourly rate. This may mean that the employer is partially compensated for the reduction of the employee’s actual working hours.
The Role of Payroll
Implementing APLD-R has several implications for payroll operations:
- Payroll must accurately track and calculate reduced working hours for each employee to determine the correct compensation claim.
- Payroll is responsible for processing the partial activity allowances to employees and, together with HR, ensuring timely reimbursement claims to the government.
- Payroll must ensure compliance with the scheme’s regulations, including compensation caps and proper documentation for potential audits.
- Payroll must also lead an effective change and communications effort while ensuring that all employees and stakeholders have a clear expectation of what payroll is providing and how to contact payroll with any questions or concerns.
By effectively managing the financial and administrative aspects of APLD-R, payroll can support workforce retention by helping maintain employment relationships during uncertain times and save on overall labour costs.
Strategic Workforce Planning
Payroll collaborates with HR and Finance to support strategic workforce planning by projecting the financial implications of staffing and compensation. Accurate and timely payroll is crucial during uncertainty, as it maintains employee trust.
Involvement in schemes like France's ADPL-R positions payroll departments and payroll leaders as key partners in proactive workforce management. Payroll also supports employee development by managing the financial aspects of training, contributing to upskilling and long-term capabilities, and elevating it to a strategic partner in organisational resilience and growth. The ADPL-R exemplifies payroll's integration into broader workforce strategies.
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Max van der Klis-Busink, MCIPP, RPP, is the Owner of Passion For Payroll and Vice President of Global Strategy on PayrollOrg’s Board of Directors.
