The “Protection of purchasing power” draft Bill dated June 27, 2022 reforms the so-called Macron bonus implemented in 2018.
As from August 1, 2022, companies will be entitled to to pay their employees an annual purchasing power bonus exempt from income tax and social security contributions under certain conditions.
In a decision issued on May 12, 2022, the Cour de Cassation (French Supreme Court) recalled that the filing by the employer of the optional profit-sharing agreement after the 15-day period following its conclusion results in the loss of the right to social security exemptions for the first financial year in which the agreement becomes effective.
Although employees enjoy, within and outside the company, the right to freedom of expression, sexist comments made by an employee outside of his/her working time can justify a dismissal for serious misconduct, as recently ruled by the Cour de Cassation (French Supreme Court) in a decision handed down on April 20, 2022.
The so-called annual forfait jours working time arrangement[1] allows the employer to derogate from the legal working time of 35 hours per week and the payment of overtime hours. The formalities and requirements for setting up this type of working time arrangement as well as the obligations associated therewith are summarized in the infographic below. […]
In a decision dated December 8, 2021, the Cour de Cassation (French Supreme Court) confirmed that when the mandatory provisions of French law regarding the termination of an employment contract are more favorable, they apply to employment contracts under foreign law performed in France.
In a decision dated January 26, 2022, the Cour de Cassation (French Supreme Court) clarified that the presumption introduced by Article L. 1226-12 of the French Labor Code only applies if the redeployment position offered to an employee declared unfit for work is as comparable as possible to the position previously held by that employee, thereby imposing a duty of loyalty on the employer.
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