Bellerage

The unearned advance payment to employees is subject to social charges

The unearned advance payment to employees is subject to social charges

In case when an employee receives an advance payment and then resigns, failing to work all those paid days and not returning the overpayment, the entire amount is subject to social charges.  

The fact that overpaid money are actually a loss for a company does not bear any legal effect in determining the base for accrued charges.

Therefore, an employer should always keep in mind potential risks when paying employees in advance.