Laurence De Sousa

Value-sharing in small and medium-sized businesses with regular profits : A new obligation under a French experimental scheme

For financial years beginning on or after January 1, 2025, companies with at least 11 employees that are not obliged to set up a profit-sharing bonus (i.e. mainly companies with between 11 and 50 employees) will be required to set up a value-sharing scheme as soon as they achieve a net taxable profit equal to […]

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Starting April 16th 2024, employees will have the opportunity to donate their unused paid leave to charitable organizations

Enacted on April 15th, 2024, a new law aimed at enhancing volunteerism and simplifying the operations of non-profit organizations has come into effect. This legislation introduces several provisions to promote volunteer work and streamline the functioning of non-profits, particularly in financial matters. One significant provision of this law is the addition of Article L.3142-131 to

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VARIABLE REMUNERATION: Employers must prove that the targets are achievable.

[credit image Ricarda Mölck de Pixabay] In a recent decision of the French High Court “Cour of Cassation” on 15 November 2023, employers were reminded of the need to demonstrate the achievability of the targets set for each financial year when paying the variable part of an employee’s salary. In this case, the employee received, in addition

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Is your company compliant with gender equality rules? It’s the moment of truth if you have 50 or more employees.

[credit image par Catherine de Pixabay] In France, before March 1st of each year, employers with at least 50 employees are obliged to calculate and publish indicators determined in the framework of a gender professional equality index score which, if below a specified threshold, result in the obligation to implement corrective measures. Indicators taken into account For

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The new obligations of an employer offering an indefinite-term contract to an employee on a fixed-term or temporary contract

[Credit Image : Photo de Gabrielle Henderson sur Unsplash] Since January 1st, 2024, employers (or user companies in the case of temporary work) offering an indefinite-term contract (“CDI” in French) at the end of a fixed-term contract (“CDD” in French) (or temporary work contract called “intérim” in French) have a new dual obligation: – to

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Occupational Medical Service in France

[Credit Image : National Cancer Institute from Unsplash] Employers in France must take measures to secure their employees’ mental and physical Health at work. This is not an obligation of results but means. As part of this obligation, whenever a new employee is hired in France, a medical monitoring exam must be organized by the

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The new maximum probationary period durations

[Credit image vectorjuice from Freepik] Since September 9th, 2023, collective bargaining agreements (CBA) providing a longer duration than the legal maximum probationary period durations no longer apply. As of this date, the maximum probationary period durations applicable to employees hired under an indefinite-term contract are as follow: Employee’s professional category Maximum duration of the initial

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What precautions should be taken when you want to change your employees’ salaries?

[Credit image pch.vector from Freepik] When it comes to changing an employee’s salary (including an increase), French regulations require the employee’s prior consent, which means the signing of an amendment to the employment contract between the employer and the employee. In a ruling dated June 21st, 2023, the French Supreme Court reminded us of the

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Obligations surrounding the opening of a new work site

[Credit image storyset from Freepik] When a company opens a new worksite (office, store, shop, restaurant etc.), it is mandatory to register this new establishment with the French Trade Registry (“Registre du Commerce et des Sociétés”). Each new establishment, once registered, will be given a new SIRET number (company’s establishment identification number). It is only

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Paid leave: French law aligning with EU law

[Credit Image from Freepik] In three rulings pronounced on September 13th 2023  the “French High Court” aligned its position on paid leave with EU  law. With these rulings,  it called into question the provisions of the Labor Code that exclude or limit the accrual of paid leave for employees on sick leave and also developed

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