Hello everyone and thank you to be here today for the second legal and regulatory changes in France breaking news and analysis, I'm a level low and HR specialist for ADP since 2011 and I work for the French legal headline of ADP which is calling from flailing session. You know because French law isn't easy, even more for for foreign companies and because we are facing ongoing changes in France social law and you must know that we have more than 2000. 50 changes per year and sometimes there are multiple solutions for the same issue. So LP provides a team of legal experts in French social social law, but because the legal assistance learning session. So if you have any question about this on demand support service, do not hesitate to ask me or you're welcome. Manager in ADP, it would be a pleasure to answer you about this on demand support service. So let's start today with our summary. As we will see a brief informations, you know that I love to to start my training with briefing informations. Then we will see a law of adaptation to European rights. The pension reform, I think that you have heard about it, and the social net income and we will finish with what reforms might be next. If I could start, don't forget that you have the possibility to ask your question on the chat, so do not hesitate to to ask me a question if you need. So let's start with brief information. So I would like to share with you the fact that in France for 2023 and 2024, we will have two big events. The first one will be the Rugby World Cup in 2023 and in 2024 we will have the Olympic Games in France. And so for those events the government decides that if your employer as a as an employer, if you give you employee vouchers. Or gifts in relation to these events. So they will they will have exemption of contribution. So if you give, for example, a tickets to go to see the final of the Rugby World Cup, first of all you invite me and then you can, you can know that you will have exemption for these tickets. Does he announce for both events? So it's 25% of the social selling, so it's a €917.00 for 2023? And let's talk about COVID unfortunately and derogatory works to Peter. You may know that during the COVID situation, employees can have derogatory walks, the page because they are COVID positive for example. And thanks to these derogatory works, the page, they have indemnities from the employer and the public health insurance in France. And so thanks to that, they don't have to have any seniority. In the company for example, and they and they can earn social indemnities. The this is the end of this system for work stoppage prescribed since February 1st 2020 and 23. So since this time if you have any employee in your company who is COVID positive it will it will be a normal subpage and not a derogatory work stoppage. Another information that it interesting in France is the fact that you have as a non priority obligation to pay the salary of your employee on a bank account under the name of the employee The for example your employees for he has a bank account, the bank account must be at the name of Paul and then you can pay to him his salary on this bank account. If it is Jacques, the name of the bank account and you have to pay Paul, you can't pay him on the bank accounts. And under the name of Jack. If Paul is married for example, so Paul and Elizabeth, it could be both a name on the bank accounts. At least you must have the name of both on the bank account. So it's mandatory since January 1st, 2023. And the last thing on this slide is Milford Trust. Just you to know that for 2023 social and tax exemptions on employers contributions is help to 6.5 hours maximum and before it was 5.92 euros. I would like also to see with you the plate red teleworking elements. So you know that when you're employee work at home to the working in France it's not mandatory to give to him a flat rate to rocking of elements. It's not mandatory to give him an allowance, but if you do you have amount to respect to to be excellent. So here is a social amount of this allowance as a ceiling to to have exoneration. So for 2023 it's 2.6 heroes by day of their working within the limit of 57.20 by month and 10.4 by month for one day of teleworking per week. It is the legal amounts. You also have the CBA amounts. So if you have a CBA, a collective bargaining agreement in your company, for example last Santech or Lakshimi. You can take on it and see if there's any amount that's still working your allowance. If there is, here are the exemption limitations. 3 from 25 heroes per day of still working within the limits of 71 point 7.50 sorry by month and 13 he wrote by month for one day after working per week. Here is the social element. What about the tax, Kim? Yes, as we we have waiting a long, long time to have the tax scheme. We don't know how to to figure out about the tax scheme, but here we have the answer of the administration and so we have to apply the same limits, exemptions, limits than these social one. So it would be the legal amounts and not the CBA amount. So for the tax scheme it would be the same legal amounts that the social one that we've seen. You can give more. Absolutely. You can give, for example, 20 years per day. That's. You will have contributions on it. Let's see now specific pledge rate deduction for professional expenses. What we call influence logic should forfeit their specific PDF. This is a deduction on social contribution basis and we have some news about these DF. First of all, it's for some some employees in the companies. So you can't give the DFS this deduction for all of your employees in your company, only for professions charlies according to the professional tax code. So you can't even invent anything. There is a list, so you cheque the list you see. OK, my employee number one can have the DFS, but the number 2 counts. If you can, you have to prove as an employer and the professional expenses include. It's mandatory now. It wasn't, but now it's mandatory. You have to prove that you have expenses and so you can have the deduction. If you're an employee is absent during the month just for one one day or for the whole month if there is any absence on the employee during the month, you can't have the possibility of DFS during this absence. So for example, if you have 20 days of work during the month your employee is absent for five days, you can have the FA for those five days. This is new too. And you'll also have five activities areas that once applies those new rules. Who will that they will apply the other rules for rules? And for those five areas, we will have a gradual exit from the DF. That means. Here I put on the slide and the five activities areas that are concerned by this gradual exit. If you have any question about the DFS, you don't know what is it, do not do not hesitate to ask me or you will come manager to explain you. I finished with the briefing permissions. I want to to talk about the law of adaptation to European rights. So actually in France, normally we don't have to follow the European laws and we have our proper laws in France. And so if the European laws wants us to do something, it's not mandatory. But well, in France sometimes we have laws and we have sometimes youth. And here we would like to, in France, we would like to adapt hollows to the European rights. That's why we have this low today. So first of all, I would like to talk about the end of derogation to the maximum duration of trial periods. So you know that in France we have a trial period, we have the initial period and a possibility of renewal. We have the legal period. So here on the side you see the legal periods that exist in France according to the classification of your employee and you can also have as CBS period. So don't forget to cheque on your CBA, on your collective bargaining agreements. If you have any other trial period in France, we think that the trial period must be short. For the employee. So if your CBA provides a longer trial period than the legal one, normally it can be applied because it is unfair for the employee. But it exists some CBA that have agreements prior to June 2008. And with a longer trial period that the legal one that can be applied. Thanks to this flow. At the beginning of September 2023, it won't be possible anymore. So the CBA could provide a smaller trial period but not a longer trial period that the legal one you've seen here. So for example for Walker or non employee you have two months of initial period and you can have a renewal. So you will have two, two months more, so four months with the initial periods. Just. You know the renewal period must be provided by the CBA, but also by the contract. If you have something on your CBA that allow you to have a renewal, OK, but don't forget to put it on the WELL contract, because if it's not in the world contract, you can't have a renewal for your employee. You also have in this law at the obliging obligations to give to employee one or several documents by written with the principal informations about working relation. So you know that in France it's not mandatory to have a right contract, the original contract for a long term contract. But thanks to this law, employer will have the obligations to give to their employee, to their new employee and several documents about the working relation. We don't know yet what will be these documents and we are waiting for a decree. In France, we love to have a law, but to apply the law we must have a decree. For employees in fixed term contracts in France now. At least when your employer has six months of seniority, he can ask you as an employee to be informed about job openings in your company. So Paul, as six months of seniority, he's a fixed term contract. He wants to know if there is any other contract in the company. He can ask you to give him all the information. Let's talk about the parental education leave. So you know that in France, when you have a child as a father or mother, you can take a parental education leave. It is at least you you can take one day, and the maximum is up to the the 30 years of your child. When you take your parental education leave, so for example, we take two years of parental education leave. And normally in the in the low you don't have any paid holidays, you don't. Have any paid holidays? The crier any paid holidays and if you take your parental leave. And I've been the Nancy, take the parental leave if you have at least some paid holidays that you don't take. And normally when you return to work, you lose those days. Because two years later it's too late to take your days. Thanks to this law, you will have a retention of acquired rights, including paid holidays by the employee before the beginning of this year. So if you take one 2-3 years of parental education, even at your return at work, you will have your paid holidays. And you can you can take them. And the second point is the fact that when you normally want to take a parental education leave, you must have one here of seniority at the moment of the at the the the birth of your child. So for example, if you want to take a parental education, leave one here after the parents are the the birth of your child. If at the birth of your child you don't have one here of seniority, you can't take the parents on the education leave, even if at the moment you want you have the seniority, so the law changes it. And so now it's opening to employees with at least one year of seniority in the company, regardless of the debt on which such seniority was obtained. So it's at the moment you ask the parent level education leave that we will, we will look if you have one here of seniority and not at the moment of the birth of the child. You also have in front the possibility to have a lead for parental presence, so it's obviously it's when your child is Billy Hill. So during the leave for parental presence, As for the parental education leave, you will have a retention of acquired rights, so including paid holidays by the employee before the beginning of this year. Let's see now the pension reform in France, you must have heard about it because of what's happening in France. And during this month, so you know, we have a new pension reform in France. Actually, currently we we can retire at the age of 62. And and according to this new law, we will retire ourselves at the age of 64. So it's. One of the big points. And. Why the French people disagree and why we have lots of strikes. Also because we are French and we love strikes, but because lots of people disagree with the fact to work through more heroes. So let's see what it is actually in this pension reform. As I said, the the main points of this pension reform in France is a gradual increase in the legal retirement age to 64. And here we are at 62 and an acceleration of the transition to a 40. Here, 43 years of contributions, actually you have the age of retirement, but you also have the number of years of contributions. In France you have the possibility to retire earlier for long career, so you start to work very young disability, ineptitude and handicap or incapacity. So it's the main points. I think that it's these points with with one French people disagree, but we also have lots of different things in these pension reforms that we've seen together. We have in France as a C2P the Prevention Professional accounts. And the possibility to have a reconversion, so actually some employees in France have what we said, it's called hard work. So for example, they walk by night. They work with lots of clouds, something like that, vibration etcetera. And so they have risk factors and so they get points thanks to this COP, this prevention professional account. And thanks to this point to to to this point, sorry, they can use those points to to, for example, to work halftime. To retire earlier and one of these new point of the pension reform is the fact that they can use those points to to be trained to an A new job without any expositions to the risk factor substance to change their job. You may have heard about the end of career contracts, but we call in Francis City Senior. It was normally for the long term unemployed people over 60 years old and so it's. Actually it's to enforce employees companies at what seniors in their company. And so they create this this kind of contract to have seniors in the company and the to to enforce the company. To do that there is a financial incentive for the employer. That's uh this CD senior this end of career contract has been has been cancelled by the Constitutional Council in France. This law. Normally in France we have a law. It is voted it is you have a decree and you can apply the law but with this one because we have lots of. Air strikes and something like that. This law has been in front of the console constitutional the constitutional Council in France to be sure that this law is right. So the the constitutional Council say yeah it's a good it's a good low there's nothing inconsistent unconstitutional but as it conserves some points of this law and so at this end of career contracts the city senior. Has been consulted. We've heard about the seniors index. So for companies from at least 3000 employees and 300 employees, sorry. So it's the point is to have an index in the companies and to have all the name of the seniors, all the jobs, the all the activities they do etcetera. And if you do that, you'll be a good company. If you don't, you will have a financial penalty. This point of the law has also become salt. The other firms that I want to see with you is the alignment of the social scheme with the one of retirements is really, really interesting. So you know that in France we have the retirement, the possibility to the employee to retire their employees. At the age of 1717? Sorry. So they have the possibility to retire them. If they do, they have to pay. An identity to those employees, and so the employer has a specific employer contribution of 50% of the amount. So it's a huge. Contribution. An audience aside, you have like review, Commission and it is a common. And Breck with the employee and the employer. And for the ritual commissioner, you have a surface Russian you have a contribution of 20%. It is an employer contribution of 20%. Hello here wants to align the social scheme with the one of retirements, So the Rupture Commissioner and the retirement will have the same social scheme and so it will be a specific employer contribution of 30%. So the specific employer contribution for the retirement of 50% will be now 30% and the for facial for the future commissioner won't exist anymore and it would be a specific employer contribution of 30%. You may ask me, OK, and I expect what about the surface social for the return Commissioner, And this specific employer contribution will be only for seniors or for all the rupture Commissioner? And my answer will be all the richer Commissioner. So even if you have a rupture Commissioner with an employee of 20 years old and you will have a specific employer contribution. This point will be applied the 1st for all the break of contracts. The 1st of September 2023. Ohh, that's talk about social net income. So the social net income will be a new information on the basic and we love to have new information on the payslip in France and such as the social net income is called in France Multinet social. No, it will help employees to benefit from the different heads in France based on their income. So for example in France you can have a health from the government to pay your accommodation and so this is what we can improve these is there. And when you ask looseheads, normally in France, as a citizen of France, as as a French people, you have to to perform a. To fill out forms and to give it to the administrations, you have to wait. Wait. And then to wait before to obtain any health. Any hints? So thanks to this mountain at social, normally we will have automatic payments of those aids because it will be calculated based on the modern net social. So the administration will take the modern social, will do all their calculation and we'll pay to you. Hence, if you can have health. So on the paper it seems to be very great, really. We will see how it works. So this motion is social on the basic this mention, this information is mandatory in July 2023. But because we are very, very strong in AP because we are the best, it will be in June 2023. So we will have the Moto net socialism, but we also have the renovated payslip model, it will be mandatory in January 2025. So a new model of the basic. Vets in 80P. You will have this new model in June 2023. Not tomorrow. So let's see this new model. Here we are. So it's the model of the 20, the 2025 pay slip. I'm sorry, it's in, it's in French, but well, it's better to understand. So. You will have the legally. You have a contribution, social, public network under the gross amounts. So it is. What? You know, but you won't have the legally non mandatory contributions, so life insurance and supplementary pensions. And thus and non mandatory contributions have been removed from this block. Then you will have. Because. And so you will have employer and employee exonerations and reductions. You will have what we call could you destroy constitutional, social, facultative. So it is life insurance and supplementary pension legally not mandatory and without the Air scouts contributions what we call enforcement mutual because it is mandatory. So you will have this on this block. Then you see the line of the mentioned social. So the monthly net social is calculated thanks to the grass amounts. Less what we call contributions, social contribution, mandatory social contribution, the first block in green. Yes, all the exonerations and reductions of contributions and life insurance and supplementary personal legally not mandatory. And then normally you have your social net income. You have a number look on this new model and this is what we call a robux Moi. Did you 20 death. This is a professional field actually. And you have two things that have been removed at the end at the bottom of the. Of the pay slip from one line, do evolutionarily and as you please when they put. And that doesn't removed it and also alignment which is a strong prayer which was at the foot of the basic. So here is the model of the 2025 pay slip and that explains to you how to calculate the motor Nexus here. I'd like to finish this intuition with the evolutions that we will meet for next month. So what reforms might be next? Thanks. Back to start with equality between men and women. So in France we we will have a low. According to equality between men and women, and so we have first points, that is sick leave after a miscarriage. Unfortunately, during our lives some women will have a miscarriage and during this miscarriage, at the time of the miscarriage, they can have a sick leave. In France you may know that we have a waiting period when we are sick, a legal waiting period of three days before to be paid by the Social Security with the indemnities. That's well the government say that it's to that that when you have a miscarriage some women, lots of women doesn't exist sick leave because they can't take a sick leave without being paid during three days. So they prefer not to take the sick leave. But when we when you have a miscarriage it's better to have a sick leave. Does the government decide to to have an abolition of the waiting period and so to have a sick leave and the payment of the Social Security indemnities from the first day of the sick leave after a miscarriage? As I said, it is a project. This is not a law today, but it is a project. What about the pain of miracles? And you know that it is the fact that you have to pay your tax in France directly on your pay slip. Because women in France are still less paid than men, we will apply by default an individual rates for the calculation of the past, the caveman assaults for 2025. Because when you're married, for example, and your husband is paid more than you and. Sometimes it is 5050 for the percentage of the preliminary source, and it's not. It's not fair for the women that will be paid lots of tax on salary. And so they decide to apply an individualised rates so according to to her real pay slip to her real salary. For the calculation of the path. I'd like to talk about the Social Security indemnities according to maternity and paternity leave. They are to obtain Social Security indemnities and when you are in maternity or in paternity leave you have to to have ten months of duration of affiliate. To the sea Social Security. So you have to you must contribute to the Social Security since for from for 210 months to obtain indemnities. Thanks to this law it will be only six months and not ten months to obtain Social Security. And then it is for maternity and paternity. You also have live for prenatal exams, so it's it. It will increase the copper and leave of absence. So in France where you are pregnant, you have 7 mandatory exams, so you have to take your doctor, you have a programme etcetera and you have 7 mandatory exams for the mother, the one who is pregnant. During those exams she can leave the company. And she will be paid by the employer, so it will be a A. It will be a very good for her because she can go to a an exam during a work time and without any loss of their the the salaries. While the father or the person who lives with the mother, you also have a live for prenatal exams. But you only have three lives during when you are a paid by your employer. So the fact the the meaning of this of this law is to increase the coparent leave of absence. I don't, not yet. How many exams they will have, maybe 4, maybe seven, I don't know. But there will be an increase of the conference leave of absence. Let's finish with next evolutions. So I'd like to to do this this kind of presentations to to be clear on you to see what will happen. So in July 2000 and and 23, you know that there is a mandatory display of the social net income, but as I said we are too strong in NP, so it will be in June. With the new model of the base sleep. During 2023, maybe we will have another law, a draught Immigration Bill. And also another law which we call the full employment law. And according to value chairing, for example in the company it is a a fight, a government fight to. To ask companies to share value. With their employees. At the end of 2023, so it will be in September actually we will have the application of the pension reform. Even if you heard about strikes in France, normally we will have the application of the, the pension reform. Actually it's better in France, there are less strikes. So I think it would be easier if you want to go to to visit our country. In January 2024, we will have the entry in force of the new unified metallurgy CBA. You know that in France we have CBA. Which is called the metallurgy. And actually we don't have one materialistic BA, we have I think 30 and metallurgy CBA. And so we have the national CBA, but we also have territories CBA and we have the employee CBA, we have the the workers CBS etcetera, etcetera. So we have a. Too much TV is, so that's why they want to have a unified metal or just one TBA for all companies who have a material CBA, so to be easier to understood. To understand what is on the CBA and not to forget everything. So normally this in driving force into force will be in January 2024. And in June 2024, we will have normally the implementation of the DSS in Social Security and entities that maternity sickness reform. So this reform, we heard about it since. For two years. I think 2 years. That's we don't see the colours of this reform yet. Because the organisation, the administration in France is not prepared yet, and we are also not prepared because we have a lot of pensions and they can't answer us, their manipulation and answer us how to do that on the basic, so they decided to wait before the implementation of this reform. So normally it will be in June 2020. We will see it together on the next breaking news. I have finished with this presentation with this Legal and regulatory changes in France breaking news and if you have any questions, do not hesitate to put it on the chat and I will take a few minutes to answer your questions. So let's see your questions. Umm. I see it. So let's start with the first one. We haven't fixed teleworking fee house. Should we then split it in term of regiments, social and finance. So as I said during this this training you have normally to respect the amount given by the administrations. So for example if it is 10 heroes per day, if you give 15 heroes, you will have 10 heroes on your payslip that will be free of exempted of social contribution and tax and the five. Yes, more heroes you give would be liable and taxable. So you will have two lines on your pay slip about this teamworking. But you can also I can adjust my answer answer. You can also have the possibility to prove why you give 15 heroes and not ten. And maybe you have a a bill and you can't justify you have a proof that you you give why you give 15 killers and not ten heroes for example. But if you don't have any proof, you will have contributions and you will be taxable on the amount up to €10. For example. Yes, I have. Back and I said it's it's actually the possibility to have a reduction of social contributions being the number of the reductions. The percentage of the reduction depends on your company and the sector as the area of your company. So it could be 5, it could be 10, it could be 30% off a reduction of social contributions. So it's for your employees as I said you have a list, it is thanks to the tax code. So I can give you the list. I know that I have these questions. Can you give us a the the list of professional concerned by the DFS? No, because there's a list as long as my home, so it would be a. It would be difficult for me to to give it right right now. But if you want, you can Google it and you will find it easily. So for example, you have journalists, you have artists, you have some workers in some companies and for this kind of employees. And because those employees are fees, professional fees like a meal for example, like travels, you can have these deductions and so on the payslip of this employee you will have a deduction of five, 1015 or 30% of the social contribution. I had a question about the link social. So my department where I work as a journalist and how can we use the link social. Actually, how does it work? We we are four in our team. We are all based in France, near to the Atlantic Ocean, a beautiful city which name is not. And we answer your questions by mail or by phone. It's quick. It's really quick. It's that there's a reason why we have a a 98% of satisfaction about our department about our service. We we answer quickly to our your question about the French law, France social law, sorry and not all the French law that's social law and also pay slip If you have any questions about the basic engineering we won't answer your questions about. Your face, because we can't see your payslip, but we can explain general things about the basics. And English too, so do not hesitate if you are interested by my my department, by laying social. If you have any questions, do not hesitate to give me your name for example, and I I can reach you, or to ask your account manager in ADP to know more about this this service. So very nice service really. And I have another question. Sorry. I have a question about the fact, just a general question about the fact that the women are will be recalled. Yes, it will be. And you you will have the document so you can see my slides as as many times as you want. A question about the trial period, is it mandatory to update the trial period or could we also stick to the initial trial period? So a better question, I I don't know if you mean that because of this new law, can you CBA, for example, you have a longer trial period, Do you have to update that you are carriers of your CBA or not? If your question is that yes and that's why you have until the beginning of September. To do that, but it's not you, it's your syndicate in your it's it's your CV. It's your severe rule to update the trial period. If you have anything in your company about a longer trial period, you can't use it. You can't have a longer trial period that the legal one as I said. So yes, you have to update the trial period if it is longer that legal one if it is shorter obviously. You can keep your shorter trial period. Other questions? What is the effective date of changes concerning the retirement age? And. It will be first September 2023. For the retainment age. So if you want to retire before this date it will be 62 and if you retire at the at the moment of the effective date normally it would be 64 but because you are near. You are between the two low, so between 62 years old and 65 years old for the retirement. Those who will, which are at the at September 2023, won't retire at 64, but maybe they have to wait six months more than they have this, they thought. That's the dates of change is the 1st September 2023. Take your. Is there an e-mail direct to link social? So I I know that he seems to be very interested by our department just to students about this. Yeah we have an e-mail but it is an e-mail for our clients for those who has learning social. So I can't give you this e-mail. If you have any questions. Do not is there to give me your e-mail or your phone and it will be a pleasure for me to to call you or to write. Yeah, some informations and if you are a client from ADP, do not agitate to to ask your account manager in ADP and they give you the information about how to to use our service. You must know that for the link social you have a free question. You have the possibility to use a free question to know if our service, our department is useful for you. So do not estate also to to ask for this very question. Can you recommend any website where we can learn more about all the updates And I try in my level to do some newsletter in English to be understood by you because I know that it is a a big demand for our foreigner clients. That's why I I do this breaking news. It's the second time I I tried to do it. I don't know if I can do it for four times. The here maybe it would be easier for you to understand the the news, the updates, but any website. It's very difficult to find a good website with the good informations and to understand those informations even more if you don't speak French. But if you have a link social. I can't answer your question about every update he wants. Well. Hmm. Maybe you emailed Joanna. I will send you something. I'll cheque if I have a last question. Yeah. I see. I have just a few another question about the sneak as the minimum wage. Yes, yeah. We have the decree as the, the decree as as today has been voted today. So I can confirm that the minimum wage will be increased the 1st of May and so we will have a 11.62 kilos per year of work in France at the 1st of May. Yeah. So that was the last question I I've taken. Thank you very much for your intention. I've noticed that maybe you want more kind of breaking news during the year. So I've noticed that. This meeting, this breaking news is recorded, so you will have the link. Do not hesitate if you have any questions about the leading social and about another subject to to ask them to your account manager. It would be a a a pleasure. Thank you very much for your attention. _1714137873781