In France payroll, a financial reserve typically refers to a 10% provision set aside of the 2017 social security ceiling (Which is 3,269 EUR) It depends on the employee's classification (junior, senior, expert, etc.) as will be explained later.
The reason for considering the SS celling of 2017 is that the collective agreement for portage dates from 2017, so the rules retain the 2017 values, even though we are now in 2025.
Employee's classifications
First level = 63% PSS ==> Celling is 3,269 * 0.63 = 2,059.47 EUR
Junior = 70% PSS ==> Celling is 3,269 * 0.70 = 2,288.3 EUR
Senior = 75% PSS ==> Celling is 3,269 * 0.75 = 2,451.75 EUR
Expert = 85% PSS ==> Celling is 3,269 * 0.85 = 2,778.65 EUR
The reversal amount is 10% of the above mentioned amounts as follows:
First level = 63% PSS ==> 2,059.47 EUR * 0.10 = 205.94 EUR
Junior = 70% PSS ==> 2,288.3 EUR * .0.10 = 228.83 EUR
Senior = 75% PSS ==> 2,451.75 EUR * .0.10 = 245.175 EUR
Expert = 85% PSS ==> 2,778.65 EUR * 0.10 = 277.865 EUR
Under the “Salariés en portage salarial” collective agreement this is a portage salarial mechanism, not a normal tax or social contribution, but a monthly deduction placed into a financial reserve held by the portage company, to be used or paid out later
What the EC says about the financial reserve
a) During periods without a mission
If you are between assignments:
The employee can receive a prospecting allowance for up to 3 months, financed by the 10% financial reserve created for this purpose in the activity account (wherethe reserve is held)
So this reserve is used to pay you an allowance when you have no client work. If it is not used during the employment, then anything held in reserve will be paid out
Processing payroll for leavers
The financial reserve is money that belongs to the employee but is set aside each month. If the employee leaves WorkMotion, then:
Their total reserve balance must be paid back to them (Found under complementary salary (top up))
No further deductions should be made from the reserve as they are leaving the company, So the reserve must be removed for their last month.
Source: Vendor SF case# 00280731