Construction: distinguishing workers CP 124 and employees CP 200
A construction company may employ workers CP 124 and employees CP 200. Verify status and activity before choosing scales and benefits in the offer.
The Pensio B FAQ defines construction employees as CP 200 employees of a company or technical operating unit that also employs CP 124 workers, who cannot be assigned to another activity. When multiple activities are present, it retains the predominance criterion. Do not automatically apply worker hourly scales to salaried staff.
The supplementary pension scheme for construction employees applies to employers without a recognized equivalent plan. Affiliation occurs via DmfA; verify indices with payroll management. Since January 1, 2026, the scheme includes a solidarity component.
The FAQ distinguishes the pension contribution set at 1.80% of reference salary as of January 1, 2026 from the overall employer contribution of 2.23%, which also finances components provided for in the scheme. To present the benefit to candidates, verify their actual affiliation.