The day of solidarity is an extra day of unpaid work. It concerns all employees.

This day gives rise to the mandatory payment by the employer of the Solidarity Autonomy Contribution (CSA). This contribution, which is intended to finance actions to promote the autonomy of the elderly and disabled, is paid each month via the Nominative Social Declaration (DSN).

The rate of this contribution shall be 0.30%. It applies to remuneration paid by the employer.

Only employers subject to the employer's health insurance contribution pay this contribution.

How will the day of solidarity be implemented?

The arrangements for the observance of the day of solidarity shall be laid down by company or establishment agreement or, failing that, a convention or a branch agreement.

It is possible to provide in this agreement:

• the work on a previously non-working holiday other than 1^er May (such as Pentecost Monday);
• the day's work granted under the collective agreement on arrangements for the organization of working time and organizing the allocation of working time over a period exceeding one week;
• all other arrangements permitting work of 7 hours previously not worked (example: working on a Saturday).

In the absence of an agreement, the employer shall lay down the detailed rules for the observance of that day, after consulting the Social and Economic Committee.