Since summer 2024, the French government has experienced a degree of instability, resulting in the failure to vote on the 2025 budget. This situation has led to some uncertainties regarding various temporary social and tax schemes that were announced to be abolished but were finally renewed by the legislator at the last minute. This article […]
Overview of what’s new in 2025 and clarifications Continue Reading »
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
[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
VARIABLE REMUNERATION: Employers must prove that the targets are achievable. Continue Reading »
[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
[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
Paid leave: French law aligning with EU law Continue Reading »
[Image par Moondance de Pixabay] In a recent case, the French High Court ruled that a clause agreed upon by the parties may condition the definitive award of the full amount of a welcome bonus to the employee’s presence in the company during a defined amount of time and stipulate an obligation for the employee to reimburse a
[Credit image vectorjuice from Freepik] In a recent case law, the French High Court held that when the home-to-customer travel time performed by a mobile employee meets the legal definition of actual working time, this time must be paid as such. In French law, the definition of “actual working time” is the time during
Can the commuting of mobile employees be considered as actual working time? Continue Reading »
Quick reminder: When should salaries be paid? Employees who are paid on a monthly basis must receive their salary once a month. The law does not specify a mandatory deadline for the payment of salary. The only requirement is that the payment should be made within a reasonable period of time after the end of
Newsletter: New rules relating to the payment of salaries Continue Reading »
In response to “yellow vests” protests, the Government implemented last year an optional compensation, in the form of an exceptional “purchasing power” bonus paid by employers and exempt from social contributions and employee income tax. The so called “Macron bonus” is now renewed for 2020 but under new conditions. – Employees who could be eligible
The “Macron bonus” Continue Reading »
