Laurence Augas

The Value-Sharing Bonus

Since 2019, companies have been allowed, under certain conditions, to exceptionally pay a bonus to their employees to help face the decrease in purchasing power: the so-called “PEPA” (i.e.: exceptional bonus for purchasing power), also known as the MACRON bonus. This bonus was exceptionally renewed in 2020 and 2021, with small changes and was subject …

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What to remember in September?

• From September 1st, 2022 1. Companies counting 50 employees or more should complete their Internal Regulations to include the existence of the whistleblower protection scheme put in place. Whistleblowers will benefit from reinforced protection of their entourage, a more flexible procedure, authorization to issue internal, external, or public alerts, and a reinforced protective regime. …

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Health pass update : transformation into a vaccination pass

The law of January 22nd, 2022 transforms the health pass into a vaccination pass on January 24th, 2022, for everyday activities (restaurants, cinemas, etc.), expands the possibilities of control and reinforces the penalties in the event of pass fraud. The health pass transformed into a vaccination pass The health pass, introduced by law in  May  …

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Covid-19: the health protocol applicable to companies has been updated on November 29th, 2021

To cope with the 5th wave of covid-19 and to limit the risk of employee exposure to Covid-19, the French government updated the companies’ health protocol on November 29th, 2021 and December 8th, 2021. The main changes concern the strengthening of preventive measures and the wearing of masks, the rules for collective catering, ventilation of …

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The payment of the “Macron” bonus in 2021/2022

The payment of the “Macron” bonus in 2021/2022 The exceptional purchasing power bonus, also called “Macron” bonus has been renewed in 2021 and can be paid until March 31st, 2022. It allows employers to pay a bonus exempt from income tax and social contributions to employees whose salary does not exceed a certain threshold. Who …

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The cost of any Covid-19 tests reimbursed by the employer are considered as a taxable benefit

Since October 15th, 2021, RT-PCR and antigen Covid tests are no longer systematically covered by the French Health Insurance. The reference price for RT-PCR tests, carried out by medical biology laboratories, is € 43.89 and it varies from € 22.02 to € 45.11 for antigenic tests. Employers could be tempted to reimburse the cost of …

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Covid-19: employers must organize an action  plan for telecommuting

The national protocol for the health and safety of workers has been updated by the French Government and notably reinforces the necessity for employers to organize telecommuting for all positions and task that enable it, by making mandatory  the elaboration of a related action plan. The necessity of telecommuting reinforced as a key measure against …

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Partial activity rates and childcare: update for April 2021

A decrease in the partial activity allowance paid to the employers, as well as in the partial activity indemnity paid to the employee, currently planned for May 1st, 2021   Since February 1st, 2021, the French government was planning to decrease the rates of the partial activity’s related allowance and indemnities. The evolution of the …

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