Hello everyone and welcome to this first legal and regulatory changes in France, breaking news. My name is Anais Mazis. I'm a lebelo and um HR specialist. I work for the French legal helpline of EDP which is called Ling Socialism. This department exists for more than 15 years and as you know French law isn't easy, even more for foreign companies. We are facing on changing infant social law where we have more than 2000 changes here and sometimes there are multiple solutions. For the same issue. That's why in ADP there's a the French legal aeroplane lelling social. It's an on demand support service for all carriers related to enforcement and social laws. A legal expert from my team will answer your question in French or in English and if you will, you want to have a legal information, for example about termination contract procedures, setup of staff representative, detailed rules for applying payroll exemptions or salary preservation in case of an employee, sickness legal or CBA guarantee. There is a team for that as of social law experts that is available to assist you by phone or by e-mail to answer your question. So if you have any question about this department, do not hesitate to contact your um. Account manager in ADP and I can ask you. He can answer you every questions and you have. If you have any question about this do not hesitate to put your question on the chat and I will answer again about this query. So today. I'd like to talk about brief information. So we will see together the minimum wage, what we call in France, lesnik bonus malus. And COVID situation. Then we will see amending Finance Act, the finance rectification with committing costs. Overtime exemption. And ATT monetization. Then we will see 2022 Purchasing Power Act la Luapula Dasha. With the charred value, exempted bonus and this is what we call in France. Slap primed the packaged leveller. The flat rate reduction and employers contribution on overtime. And we will finish with what next and we will talk about the part time for therapeutic reasons and the emergency labour market. Bill prosedur. And my objective for this presentation, for this training here, is to give you information about the last evolution of the French social law. I'm going to talk to you about all those subjects. If you have any questions, do not hesitate to use a chat and I will try to answer your question at the end of the presentation. For your information, the replay will be put online next week normally. So. Let's start with brief information. I want you to know some brief information and I want to start with the increase of the minimum wage, what we call in France. We know that in France you can't pay your employee less that minimum. This is what we call the minimum wage. If you pay um, the the employee less than that, it is illegal in France and you can have penal risk. So no, don't do that. And the minimum wage in France isn't really in relation with the to the inflation as you know, it's not a good time for. Lots of country, and so we have a big inflation in France and that's why we have increased in the minimum wage. We had three increases in 2022, one in January. I don't remember, I think that the second one was in May or April, but I think it was May and the last one was in August, so since the 1st of August 2022. And the minimum wage for your employee is 11 point .7 per here per hour. Sorry. Off work. So it means that it is it is 1678.99 per month. This is the minimum that you have to pay for a your employee when it is a full time employee in your company. I will uh say hit. After that but. The full time duration, uh, the work full time duration in France is 35 hours per week, and so for 35 hours per week. The minimum wage you have to give to your employee is this amount. I think that it could have another increase in January 2033. With it. The second information that I want you to know, it's the building bonus malus according to the unemployment insurance. So for companies of more than 11 employees and only for certain activity field, you could have a bonus or a malus of the rate of the unemployment insurance. In France. Currently the normal rate is 4.05% for the unemployment. Insurance. So the contribution for the unemployment is insurance. The normal contribution is 4.05%. Every um companies have to pay this unemployment insurance, but for some companies more than 11 employees and for some activity field, you can have a bonus or a malus. It will depend on the number of British contractor for short contracts you have in your company. So the more uh breach of contract of short contract you will have. The more values you will have to. So, for example, if you have a lot of breach of contract of short contract, you could have a malus. So it means that the rate for the unemployment insurance contribution will be higher than the normal rate. If you have. Not a lot of breach of contract of short contract in your companies, less than the normality, less than the average. In France you could have a bonus and so you will have a rate that will be less than the normal rate. So this bonus malus exists from the 1st of September 2022. Normally every companies has received a document from the government from the unemployment insurance company. To informal each company's that could have a bonus or malus. If you have nothing about it, no information about the bonus malus, it seems to mean that you have the normal rate. Do not hesitate to ask your account manager in the ADP to be sure. That you are not in this certain activity field, um to have this bonus malus. I finished with the Brits information. I want you to know that in France because of the COVID situations, we have lots of procedures, new procedures and new rules about COVID situations and one of them is a special works to page what we call in France. Wow. And so due to the coveted situations, employees may apply still for special work stoppage. So. Some employees was symptoms of COVID infection while in a positive test or. Who are in contact with the child with less than 17 and who is COVID positive could have this special work stoppage. So for example, in France if my son is positive to COVID, he can go to school, it's forbidden for him. So I have to to keep my my child at home and if I can't work at home, if I can't do Home Office. I can ask for the special walks to pitch because I have to carry my child. Because of this COVID situation. I can't work at home because, for example, I don't have any computer to to work at home or something like that. Or I work on the machine so I can bring this machine at home so I can ask a special work stoppage. Wow. And during this special works to Beijing, I will be paid as an employee by my employer and by the CPM, the cprm CPM is a public health insurance body in France. So until 31 December 2022 this special works page exists. So you can have in your company some employees who will ask for this special works to page. They don't ask you as a company, they ask the CPM or their doctor to have this special work stoppage. You can't say no. Unless if you can prove that your employee can work at home. But I don't know you, but it is really, really difficult to work with a child at home. I've finished with the COVID and the special work stoppage. I want now to talk about the amending final slow languid finals, rectification. Heavily here in France we have. Hello LOL. What the Finance Finance Act? And so we have the Finance Act for 2022. Normally this Finance Act is voted in at the end of 2021, for example for the year 2022. But during the year 2022 we always have an Amending Finance Act. You know what finance rectification it is the Amending Finance Act for two. 1022 so it comes to correct some points of the Finance Act and also to put new points in this law. So here I want to see some things with you. First of all, we'll talk about meal voucher and meal cost. Like to give you different word uh for those um for milk water or milk or something like that. During my presentation I I would like to give you my the French word. I think it's better for you to know also the French word because if you hear that, if you hear the French word you could say okay, I know Tetra restaurant eat meals vouchers you see. So every time I try to give you the the French word though meal vouchers what we call in France. Walker. The restaurant? It's the same. Uh. You know, it's the possibility for the employer to give Mill watchers. It is a possibility. It's not mandatory. In France, it's a possibility to the employer for every companies to give meal vouchers to employees who can't go home for lunch and who doesn't have any restaurants in the company. So they give meal watchers, and thanks to mill watchers, every employee can buy groceries. To have a special treatment in pay for meal vouchers. So that means no contributions, no tax, etcetera. You have as a company to respect an amount ceilings an amount. So for example, you have a part, a maximum part, that's be paid by the employer and by the employee, because mill vouchers it paid back both by employer and employee. And the pots paid by the employer has been reevaluated thanks to this amending finance law. And so from the September 1st to December 31 of 2022, social and tax exemptions on unemployment contributions will be on this selling 5.92 heroes. Before September it was 5.69 heroes maximum by mail voucher. Maybe you don't know about insurance. As an employee we can use milverton's only to buy groceries. It is 25 heroes per day that we can use, so we can use more than one mill watcher. So 25 years per day. It can be used on a Sunday and on public holidays, unless if the employee worked normally during this day those days. That's. There's also a new rule about meal costs. We have a new ceiling, so meal cost live Fred Europa. In French it's a flat rate meal allowance for business trip. So when you're employee has to travel in France or in Europe or in all. In the US or something like that, you can reimburse him of the meal costs. So from September 1st to December 31, there is a revolution of the daily allowance As for the meal vouchers to obtain a special treatment in pay for meal cost and so no contribution, no, no income tax etcetera. You have to respect amounts and ceilings. And so these ceilings, these the daily allowance has been related, it's 4%, but we don't know yet. The real amount for meal cost, I don't have the amounts because we we need another text to use this amount. So it's it's like that in France we love the law, we love to have lots of laws, but we also have other laws to say, okay, I agree with these laws and sometimes we have to wait another load to know if the law can be applied or not. The joy of the French government. I also want to talk about the commuting cost in France. Let's start with the transport public costs in France. So in France it is not mandatory for the. It is not mandatory for the employee to go to home by. To go to work, sorry, by public transport, so he can go to to work by work by. Car by train, by bus, by bike, by subway, etcetera, etcetera. If the employee has a subscription for public transport, so bus. Subway. Train, for example, so it must be public. Um, it it must be public and it must be a subscription. So it can't be just one ticket. It must be a monthly subscription. It could be a quarterly subscription or it could be an annual subscription, but it must be a subscription of public transport. If you employee has this kind of subscription, as an employer you must. A paid to him 50% of the amount of the subscription. So for example, if the if poll my employee has a subscription of 100 heroes per month, you as an employer you have to run both 50 heroes. And so to obtain um. As to if you reimburse only 50% of the amount. It won't be liable to tax and it won't be taxable of contributions, sorry to be liable of contributions and it won't be a taxable of income tax. So it's good for you and good for the employee. Here the amending final slow say to her that in 2022 and 2023 only for these two years. The minimum minimum that the employee has to the employer, sorry, has to pay to its employee, is always 50%. There's no change about it, but. Social and tax exemptions. Um is from 50% to 75%. What does that mean? I say that the employer has demanded the obligation to pay at least 50% of the amount of the subscription, but it is possible for the employee. For the employer, sorry to pay more than 50%. It exists in France that companies take uh pay for the employee. 100% of the amount of the subscription. So Paul as an employee at the end will be paid zero for his subscription based because his employer will be paid 100% of the subscription. It is possible? Possible. The minimum is 50%, but there is no maximum. If you pay more than 50% before 2022, normally you will have a contributions and tax for the parts. The bad that you you pay more than 50%. So for example Paul has a suppression of 100 heroes. He can't. The employee here wants to pay 60%. And so uh, for 60%, uh, the 10% more normally is liable to contributions and also to tax. With this low, in 2022 and 2023, the social and tax exemption is up to 75%. So that means that if my employer paid to me 100 of my 100% of my subscription. How it would be liable to contribution and taxable just on the parts after 75%? I'm sorry that I I understand that you can't ask any question on the chat for now uh, my colleague is going to cheque for a solution. Keep in mind your question do not easy to write it on your own and I will say to you when it will work. So I've seen with you, um, public transport, we also have others committing costs in France. So first of all, we have fuel costs. So it's those, those costs are not mandatory. So public transport was mandatory, but not those costs. Okay, this is obviously the employer who will decide if he wants to give you calls or something like that. So to cover a few costs, we normally have social and tax exemptions. Before the law it was €200 by employee and by year. With the low, it is 400 heroes. For 2022 and 2023. It could be 600 heroes in Guadalupe, Ryan, Martinique, La Reunion and Mayotte. This is uh. This is uh, yeah, uh countries territory, sorry, uh, that we have in France, highland for most of them that we have in France. And to cover cost of powering electric plug in hybrid and hydrogen vehicles, it was €500 per year and per humpris that you can reimburse and not have any social and tax exemption. With the new low for 2022 and 2023, it will be 700 heroes and 900 errors in all those territories. Let's talk talk now about overtime tax exemptions. So as I said at the beginning of the presentation, you know that in France as a normal world duration, the full time world direction in France is 35 hours per week and 1607 hours per month. So, uh, it is obviously a possible. For us, it is obviously possible for the employer to ask the employee to work more than the normal work duration in France. So you can have an agreement or not. It could be over time, exceptional over time or it could be over time that are in agreement. So we have lots of companies in front that can work 30. 38 hours per week, uh and so uh they will have a 3 overtimes every month. It could be possible overtime in France to play more tech. Those are the times as tax exemptions in France. So normally the tax exemptions has a ceiling, and the ceiling was 5000 heroes per year, per Humphrey. With the amending finance law, we have a new ceiling. Which is UH-7000. And five. Sorry, 500 heroes. So from January 1st 2022, this is the new ceiling. Here is a new ceiling. So it counts for overtime horrors what we call is your supplementaire and also complemented what we call easier complementaire in France is the fact that you know we have full time employee but we also have part time employee. So it's employee who works less than 3035 hours per week and so it's possible for them to to have overtime. So I know that we call over times for supplement and complement. In English, but in France, we have a supplementary for full time employee and a complementary for part time employee, but it's the same rule. So for a full time employee and for a part time employee, if there's overtime, the ceiling will be the same, so €7500 per year and per. So 18 monetization, this is something really new in France really it's it's kind of revolution in France, this kind of this new text, the artist monetization. I would like to start with the definition of what is. An entity in France. It is a reduction return. It's a day off, it's rests, so employees work more than the normal work duration in France. So as I said, when for example you work 38 hours per month, sorry, per week, you can have three other times. So you can be paid for those 3 overtimes or you can have a TT days. It will depend on your agreements. Att days is mandatory with an agreement in the company. You can't have eight days without an agreement. It is not legal. So you must have, um, an agreement, so a CBA agreement or collective agreement in your company. But you must have an agreement for to to have air T and. You can't have. Entity monetization, if you don't have any uh, agreement for eight days, you see. So this law um gives about the opportunity for employee to ask for monetization of those RT days. Currently it wasn't possible. It is not possible to have the payment of the entity data. It's possible only in two cases. You can have the payment of the RTT days. When you as an employee you take your T days and so it is a day off. You won't work on Monday because you want to have an RT days. Okay as an employee I will pay as if you work in the company. It is a rest. So you will be paid as a rest. The second possibility to pay T days is when you leave the company, only if your agreements say something about that. Okay, SO2 cases when you take the ATT or when you leave the company. The amending finance law creates a third case to pay ATT days. It is what we call the art monetization LA monetization. So it's a possibility to monetise untaken days or half days of air TV with the employer agreement. So actually, uh, we are waiting for, uh, another text. To to know about the rules about this aft monetization, we have no more, not much information about this artist monetization, but well the condition we have for now is that the fact it must be days or all days acquired from the 1st January 2022 to the 31 December 2025. So it is normally limited. Limited in time. There's no limit on the number of RTT days that can be monetised. That means that the employee. For now can ask. For example, he has 10FT days per. Here he can ask for the monetization of those 10 days. I think that's uh, it. It must be better that, uh, the employer make an agreement, a collective agreement or something like that, to be sure of the rules for his company. It's my opinion. So if you pay ATT, if you monetise T days, you are an employer and you agree with the fact that there could be a artist monetization in your company. Don't forget that you must apply at least the same increase rates at the one applicable in the company for the first extra hour work days. So for other time you know that for other time you have to pay an increase for those hours, so for those. Overtime errors, it would be the same for 80 monetization. Why? Because as I as I said, a T days are given to your employee because it works more. Then 35 errors per week. Ltt date is a possibility for the company to ask your employee to work 38 hours per month approx per week. Sorry so three more years house sorry and so it will be paid at the end of the month 35 hours. The week. But he will have RTT days to compensate. So it's kind of overtime. So you have to apply for entity monetization the same increase as overtime. So normally it is 25% by. How? It's the same regime as overtime so a reduced social contributions and you will have also the same ceiling of as overtime so as the 705,000 heroes by here for your for the tax. Let's see now, uh, what we call in France. The purchasing power acts. I would like you to know that in France we have a new bonus, but we call the chair value bonus La Prima de la Partie de la Palma de la Valeur. You can see also PPV for Prim Valour PPV. It replaces the former paper bonus. They have heard about um. Michael, because it is um. Yeah, something that has been created by Emmanuel Macron. And so it's this, uh, tiered value bonus is optional. It is not mandatory for company to have the shared value bonus in the company, and all companies are eligible to this share values bonus. And there's no limited in time. So that means that you can have you can for example give this chair values in 2022 and maybe you want to give the chance values in 2025. OK, there's no limited in time. Normally in 2025 this child volume by news will exist. This bonus must be implemented by collective agreement or by unilateral decision of the employer. So the agreement is not mandatory here. It exists since the 1st of July 2022. Before that, it was LA PIPA and the other bonus. And the um the the new things we have with the Chair valuable news because it's nearly the same as the paper news as the new thing is that you can pay the share value by news in four times maximum by calendar year. So for example you say, okay, I'd like to give to my employee to 2000 heroes you can pay. Four time, 500 heroes to your to your employee. It's possible. As I said, this still valuable use is optional in the company. But if you give this, uh, tell valuable news, if you want to give this share valuable news, you have to give this bonus to every employees in your company. You can't say okay, I like Paul, but I don't like Jack. So I will give it to Paul but not to Jack. No, it's not possible. But you can modulate the amount of this bonus. So here are the possible modulation of the amounts with the employee's remuneration. Thanks to me, Paul Hearn more than Jack, so I can give more to Paul than Jack. The employees qualify classification level. The seniority in the company, the effective presence during the year. And work time stipulated in the contract. So with that you can modulate the amount of this shared value bonus. There's no maximum amount, but it could have impact on the exoneration. Because. There is an exemption for the chair value bonus. The maximum to have the exemption. Is UH-3000 heroes. By here and by employee. It could be in certain cases 600 errors. Uh, it's for example, but it is. That's the reason why I didn't develop its on the presentation, because it's really difficult to understand it. But. For example, if your company has a certain profit sharing agreement, or for a disabled worker who work in a certain company. In France we have companies for disabled worker. Um, so it is uh what we got in France is that it is uh it's establishment only for disabled worker. And so in that case you can give to them 6000 heroes with an exemption. Etcetera, etcetera. So keep in mind that normally the maximum exemption is 3000 heroes by here and by employee. Here. Are these Kim for um, the this bonus? And so, uh, you see that there is a 2. Period for this bonus from the July 1st 2022 to December 31 of 2033, it will depend on the. The the SMIC the minimum wage that will earn the employee if the employee has less than three minimum wage. Three Mick or is if you have more than three minimum wage. So. For this period, the first period. So my two first, my two first column. We have social contributions. Uh. Yes. Income tax and what we call for facial. So. If my employee earned less than three minimum wage. It will be exempted of social contributions and income tax up to 3000 heroes or 6000 heroes in certain cases. Infosys officers yell for the employer. You know that the official is only for the company. For the for facial, it would be exempted too. If your employee earn more, um as a remuneration more than three minimum wage. You will have an exemption of social contribution up to 300 years, or six sorry 3000 heroes or three 6000 heroes, but it would be liable to save the service and it will be taxed in income tax. And for companies, out of 250 employees and more, you will have four faces. The full facial is 20%. Of the amount and the IT is, as I said, uh, uh and the employer contribution, not the employee. And up to January 1st 2024 we will have our normal scheme for this bonus and so we don't have to cheque. If my employee earn more or less than three minimum wage, it would be the same for every employee in the company. So it would be exempted. Where within the limit of 3000 heroes all 6000 heroes. In certain cases it would be liable to say and. Income tax and also to forfeit social for companies of 250 employees and more. I don't know if you have any already given this this bonus. Is this something that has lots of company in France has given this bonus the two first year of this existence? So when it when it was the PayPal? No, it's not the same. Uh, it's it's not the same. The wells scheme, so it's not as interested as it was. So I'll see now, uh, what next? So as you know, in France the government loves to give us new law. I think that we have. We have a new law every every month or every two months. Uh, yeah, I think. So we have to to to to look at it because it changes every every time we have the law, we have the decrease, we have lots of QR Q&A for those lows etcetera. So I think it's good for you to know what will be next for the last, the next week or the next next month. So I would like to start with the October and November, uh month. So we will have the labour market bill. It is actually Louis Maxi. Sorry. Uh, so I I just put on the presentation unemployment insurance because we have some new rules about unemployment insurance thanks to this labour market bill. I don't know if I have to say thanks or because. But we, we will also have lots of different points on short contracts. We will also have in France. Actually there is the possibility for employee, the possibility, I don't know if it is a good one, but employees can lift their work and don't say to their employer that they left their work. This is what we call in France labour the post. So that means that on on Monday Paul come to work, but on Tuesday he doesn't come and he doesn't say why. This is so I can uh if uh, there is, um, risk for my company because I I need Paul and I don't know where he is. I can't dismiss him. Uh, but with this labour market bill, um, it could be considered as this abandoned poster. As um, resignation. So it is something really new. We also have financial law and Social Security law. So everywhere, as I said because we've seen together the amending finance law, but we have the finance law and we also have the Social Security law. So every here at the end of the year for the next here we have new low, so the finance law for 2033 and the Social Security law for 2033. So I think that we will have changed. Thanks. Or because of this low? We hope we will also have in December 2022 the end of the special work stoppage, so as I present you at the beginning of the presentation. Normally the end of this special work stoppage will be a 31 of December 2022. That means that normally in January you won't have anymore, um, special work stoppage. In January 2033, UH, you know that in France we have therapeutic, therapeutic part timer what we call a metal terapeutica. Therapeutic uh that helps employees who has um disease, for example cancer. At the end of the cancer, when they are normally good, they can go to work and so they work with the therapist. Therapeutic part time, so they won't work full time. In the DSM at Dssn, there will be a new declaration of this therapeutic part time with a new. New codification. And then? In 2000 and 3034, Sorry, 24, we will have the reform of the EU S Social Security daily allowance for sickness and maternity compensation. So it is a huge reform, normally this reform. As ready for 2022. But uh, well, uh, we have lots of questions. So they say, OK, it will be ready in 2033, but we also have lots of questions. So normally this reform will be only in 2000 and 1324, sorry. So we talk about it again next time. So I've finished with the presentation. Let's talk now about questions and answers. So, as I've earned uh, you have, uh, problems with the presentation you can't have. Sorry, you can't have the possibility to ask in the chat and try to do my best. I try to do my best to. I would like to uh to give you the another website, I don't know how to say that to do that. YouTube tube. I tried to do, sorry, I tried to to to find. Well, I don't know how to say to do that because I have a link to give to you. Here it is. So wow. We are trying I I try to give you the link by by oral, please uh take a take a pen or directly in your website. So it is HTPC. Two points. Slash slash. Web kale W. Eh. BIKE. Ohh. Uh dot FF. Slash. Webinar. WE. BI Ng. A. Ohh. Slash. Breaking. I don't know how we say that in English. The the on the 6th the um sorry, uh, sorry, I just. The. The line on the 6th, you know what I mean? This one, the little one. Breaking. And the line news with the S. Line. Legal. LEGL line. Regulatory. Regulatory. Line. Changes. Changes with the F. Line hyphen. In. 9. Friends. So normally with this link. You will accept to have a chat and you can ask your your question. I would go on there. To cheque if you are here. I'm so sorry for this. Uh. This issue. So we we see together um on this web chaos O htps 2 point slash slash webqq WEBO. Uh dot F slash webinar. Slash breaking Line, news line, legal line, regulatory line. Changes line in line. Fence. So I see you uh there ohh. Maybe I can share my. Okay, maybe I can share. I don't know how to do that. Yeah, I will share my screen and so I think that you will see. Up the link it will be. Yeah. I hope you see my my screen. Uh here is a link. Okay. So I just give you. One minute to to to see the link. And then for those who can't go to the the other website, I thank you for your attention. I hope it will be great for you. This was my first time for Zeus. Uh, this uh breaking news in English. Normally I do. I do that in France. So sorry for my mistakes. I'll do my best, I hope it will useful and I hope to see you again soon. And for the users, I see you on webcam. _1713226557082

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