Overtime and additional hours in 2019: processing the contribution and tax relief

Last up dating on Monday 01 April 2019

Overtime and additional hours worked are exempted from employee’s old-age, widow’s, and Agirc-Arrco supplementary pension contributions, as well as from income tax, up to a rate of 11.31%. A lower rate is applicable if all of these contribution rates do not add up to 11.31%.