Full-time employment with reduced hours is employment in respect of which social security contributions are payable and when the employee agrees with his/her employer to work less hours than those worked by a comparable full-timer. The wage and other entitlements shall be granted on a pro-rata basis.
Before agreeing to work on reduced hours, the conditions of work applicable for full-time work must have been previously established. Hence, the original contract of employment has to be based on full-time conditions of employment. Pro-rata can only be calculated if there exists a basis of full-time work.