Annual Working Days & Executive RTT Allowance Calculator

French forfait jours: RTT and JNT, partial year, reduced forfait and buyback

Under the French forfait jours (annual day-based contract for managers), RTT days, also called JNT (jours non travaillés, days not worked), are the days of the year minus weekends, paid leave, public holidays falling on weekdays and bridge days, minus the contractual ceiling (218 days at most). In 2026, with 25 days of leave, 9 weekday holidays, 1 seniority day and 1 bridge day, 225 working days remain, i.e. 7 RTT days; without seniority or bridge days, there are 9 JNT (8 in 2025, 9 in 2024). The tool also works out the days due in a partial year (joining or leaving during the year), the JNT of a reduced forfait jours and the value of rest days sold back, with an uplift of at least 10%.

Working out JNT under the forfait jours: the formula

Potential working days = days in the year − Saturdays and Sundays of the year (104 in 2024, 2025 and 2026, 106 in 2028) − paid leave − seniority leave − bridge days − public holidays on weekdays. RTT or JNT = potential working days − contractual ceiling (0 if negative). The table applies this formula to a 218-day forfait with 25 working days of paid leave, no seniority day and no bridge day.

The tool counts Whit Monday as a public holiday off work, as do the figures published by Éditions Tissot (8 rest days in 2025, 9 in 2026). The 218-day ceiling already includes the solidarity day. If your agreement makes Whit Monday a working day, subtract 1 from the holidays field: the result goes up by one JNT.

Number of rest days (JNT) in 2026

In 2026, a manager in France on a 218-day forfait has 9 JNT: 365 − 104 − 25 − 9 − 218 = 9. The 9 French public holidays falling on weekdays are 1 January, Easter Monday (6 April), 1 and 8 May, Ascension Day (14 May), Whit Monday (25 May), 14 July, 11 November and 25 December. 15 August falls on a Saturday and All Saints' Day on a Sunday. With the tool's defaults (1 seniority day and 1 bridge day), you get 7 RTT days.

Number of rest days (JNT) in 2025

In 2025, the 218-day forfait gives 8 JNT: 365 − 104 − 25 − 10 − 218 = 8. Only All Saints' Day fell on a Saturday; the other ten holidays fell on weekdays, including Whit Monday (9 June) and 14 July (a Monday). In the tool, pick 2025 and set seniority and bridge days to 0.

Number of rest days (JNT) in 2024

2024 was a leap year: 366 − 104 − 25 − 10 − 218 = 9 JNT. 14 July fell on a Sunday; the other ten holidays fell on weekdays. To get this figure in the tool, pick 2024 and set seniority and bridge days to 0.

Partial year under the forfait jours: joining or leaving during the year

The French Labour Code sets no formula: Article L3121-64 leaves it to the collective agreement to say how arrivals and departures during the period are handled. Tick "Partial year": the tool applies the common method described by Legisocial. Days due = working days in the period (calendar days − Saturdays and Sundays − weekday holidays) − leave taken during the period − JNT for the period. JNT for the period = full-year JNT × calendar days present ÷ days in the year, rounded to the nearest whole number.

Example: joining on 1 July 2026, 218-day forfait, 25 days of leave, no seniority or bridge day (9 JNT over the year), no leave taken. From 1 July to 31 December, 184 days − 52 weekend days − 3 weekday holidays (14 July, 11 November, 25 December) = 129 working days. JNT for the period: 9 × 184 ÷ 365 = 4.54, rounded to 5. Days due: 129 − 5 = 124. With the tool's defaults (7 JNT over the year), 7 × 184 ÷ 365 = 3.53, rounded to 4, so 125 days due.

For someone leaving on 30 September 2026 with 20 days of leave taken since January: 273 days − 78 weekend days − 7 holidays = 188 working days; 9 × 273 ÷ 365 = 6.73, rounded to 7 JNT; 188 − 20 − 7 = 161 days due.

Some agreements prorate the forfait itself. The French collective agreement for tour operators and guides (Art. 26.8) multiplies the forfait by the number of days left until the end of the period and divides by 365: 218 × 184 ÷ 365 = 109.9 days for someone joining on 1 July 2026. The gap with 124 days comes from paid leave: this formula assumes leave earned pro rata, whereas someone hired in July usually has none yet. With 13 days of leave taken during the period, the tool's method gives 111 days. The tool shows both results; your collective agreement decides.

Reduced forfait jours: JNT and days worked

The 218-day ceiling is a maximum: the collective agreement or the individual forfait agreement can set fewer days, for example 210 or 200 days, or about 174 days for an 80% forfait (218 × 0.8 = 174.4). The formula stays the same and each day taken off the forfait adds one JNT. In 2026, without seniority or bridge days, 227 potential working days give 17 JNT for a 210-day forfait and 27 JNT for 200 days. With the tool's defaults (225 days), you get 15 and 25 JNT. The tool also shows the share of a full forfait: 200 days are 91.7% of 218 days.

Selling rest days back

Value of one day = annual gross salary ÷ ceiling × (1 + uplift). The French Labour Code requires an uplift of at least 10%; the tool defaults to 25%, a common rate in company agreements. Net pay is estimated at 88.7% of gross, an approximation used by the tool to reflect reduced employee contributions.

2026 example

365 − 104 − 25 − 1 − 1 − 9 = 225 working days, so 225 − 218 = 7 RTT days. On €54,000 gross, one day is worth 54,000 ÷ 218 = €247.71; with a 25% uplift, €309.63. Selling back 3 days brings €928.90 gross, about €823.93 net. At the 10% legal minimum, a day would be worth €272.48.

Limits

• The year selector recomputes the number of days, the Saturdays and Sundays (106 in 2028) and the French public holidays falling on weekdays: 10 in 2024 and 2025, 9 in 2026, 7 in 2027 and 9 in 2028. That last figure can still be edited. Holidays specific to Alsace-Moselle are not counted.
• In a partial year, rounding to the nearest whole number follows the Legisocial example; your agreement may use other rounding or another method.
• Unless a collective agreement sets another ceiling, an employee giving up rest days cannot exceed 235 days worked. The buyback requires a written one-year amendment. The temporary RTT monetisation scheme runs until 31 December 2026.
• An estimate to check against your company agreement and payslip.

Sources and dates: French Labour Code, Arts. L3121-59 (uplift of at least 10%), L3121-64 (218 days; arrivals and departures during the period left to the collective agreement) and L3121-66 (235 days); income-tax exemption for overtime and bought-back days up to €7,500 net a year (service-public.fr, page checked 15 April 2026); RTT monetisation extended to 31 December 2026 (impots.gouv.fr, checked 14/10/2026); partial-year method: Legisocial, article of 18 December 2015 updated 29 September 2017; French national collective agreement for tour operators and guides of 19 April 2022, Art. 26.8 (Légifrance); Éditions Tissot (218-day ceiling including the solidarity day: article of 27 November 2023; rest days in 2025 and 2026: articles of 24 November 2024, updated 13 November 2025, and of 2 February 2026, updated 31 March 2026). Weekends and holidays computed from the calendar (checked 22/10/2026).

Frequently Asked Questions

How many RTT days does a manager on a 218-day forfait get in 2026?

With 25 days of paid leave and 9 public holidays on weekdays, 365 − 104 − 25 − 9 = 227 working days remain, so 9 RTT days. Each seniority day or employer-granted bridge day removes one: with 1 seniority day and 1 bridge day, you get 7 RTT days. The same method gives 8 JNT in 2025 and 9 in 2024.

What is the maximum number of days worked under a forfait jours?

The contract cannot exceed 218 days a year. An employee who gives up some rest days through a written amendment can go up to 235 days, unless the collective agreement sets another ceiling.

How is a French forfait jours worked out for a partial year, after joining mid-year?

There is no statutory formula in France: the collective agreement sets it. A common method prorates the JNT to the time present. For someone joining on 1 July 2026 on a 218-day forfait (9 JNT over the year), the period has 129 working days; 9 × 184 ÷ 365 = 4.54, rounded to 5 JNT, so 124 days to work with no leave taken. An agreement that prorates the forfait itself gives 218 × 184 ÷ 365 = 109.9 days.

How many days must be worked under a forfait jours when leaving during the year?

With the same method, for someone leaving on 30 September 2026: 188 working days from 1 January to 30 September, and 9 × 273 ÷ 365 = 6.73, rounded to 7 JNT. With 20 days of leave taken, 188 − 20 − 7 = 161 days are due. Your collective agreement may set another rule.

How many RTT days on a reduced forfait jours of 210 or 200 days?

Each day taken off the forfait adds one JNT. In France in 2026, with 25 days of leave and no seniority or bridge day, there are 227 potential working days: 17 JNT for a 210-day forfait, 27 JNT for 200 days. A 200-day forfait is 91.7% of a 218-day one.

How is a bought-back RTT day paid?

At the daily salary (annual salary ÷ number of contract days) with an uplift of at least 10%, the exact rate being set by the amendment. For €54,000 gross and 218 days, a day is worth €247.71, i.e. €272.48 at the legal minimum and €309.63 with 25%.

Is the buyback of rest days taxable in France?

It is exempt from income tax up to €7,500 net a year, a ceiling shared with overtime. The temporary RTT monetisation scheme runs until 31 December 2026. Above the ceiling, the excess is added to taxable income.

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