Actualités

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MUTUAL TERMINATION AGREEMENT’S ALLOWANCES: A NEW FLAT-TAX WILL APPLY AS FROM SEPTEMBER 1ST, 2023

The social regime applicable to the allowance paid as part of an individual mutual termination agreement (MTA) currently differs depending on whether or not the employee is legally entitled to a full pension. The official social security’s website (“BOSS”) summarizes the applicable rules as follows: The Bill amending the social security budget for 2023 (including […]

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French working-time-in-days-schemes: eligible employees are those enjoying a genuine autonomy

In a recent decision of January 25th, 2023, the French Supreme Court gave new hints to help companies define whether or not an employee meets the criteria to be eligible to a working-time-in-days scheme (“forfait-jours”). Legal framework As a general rule, only employees (executives or not) enjoying a genuine autonomy in the organization of their

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Job abandonment and resignation presumption: a new French law has been passed

Job abandonment so far required the employer to take the initiative to terminate the employment contract through a disciplinary dismissal procedure. A new Act voted by French Parliament on December 21, 2022 creates a resignation presumption in case the employee has just abandoned their job with no justification. According to this new law, the employee

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When public policy rules regarding working time and flexible work organization clash

The Directive 2003/88/EC of the European Parliament dated November 4, 2003 has unified the rules applicable throughout the European Union concerning the organization of working time. Among other things, this directive has inter alia created guidelines regarding minimum resting periods as well as daily and weekly maximum working time. The rules enacted by the European

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Le contenu d’un agenda électronique installé sur un ordinateur professionnel est présumé professionnel

De jurisprudence constante, les fichiers créés par le salarié à l’aide de l’outil informatique mis à sa disposition par l’employeur pour les besoins de son travail sont présumés avoir un caractère professionnel. Le seul moyen pour le salarié de protéger ces informations est de les identifier comme étant personnelles. A défaut, l’employeur est en droit

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Rappel : jusqu’au 31 décembre 2022, possibilité de déblocage des sommes issues de la participation et de l’intéressement portées sur un plan d’épargne

L’Urssaf rappelle que, afin d’améliorer leur rémunération et leur pouvoir d’achat, la loi portant mesures d’urgence pour la protection du pouvoir d’achat permet aux salariés et anciens salariés de débloquer, à titre exceptionnel, certaines sommes issues de la participation et de l’intéressement placées sur un plan d’épargne (PEE, PEI, etc.). Ce déblocage exceptionnel doit permettre

Rappel : jusqu’au 31 décembre 2022, possibilité de déblocage des sommes issues de la participation et de l’intéressement portées sur un plan d’épargne Read More »

Employment within a group: the parent company may be considered joint employer along with the French subsidiary

In a recent decision of November 23, 2022, the French Supreme Court reminded of the risks pertaining to the involvment of a parent company in the management of its French subsidiary. In this case, an employee was hired by a company which was then integrated to an international group. After being made redundant by the

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Job abandonment and resignation presumption: a new French law makes the link

Until now, when an employee abandoned their job, it generally required the employer to take the initiative to terminate the employee’s contract through a disciplinary dismissal procedure. A new law voted by French Parliament on November 17, 2022 states that an employee abandonning their job should be presumed resigning. The objective of this law is

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