Following the Ministerial Instructions issued on June 17, 2021 relating to the social treatment of employer financing of a collective and mandatory supplementary retirement plan in the event of the employment contract being suspended and in order to continue to benefit from social exemptions, your contracts must have been updated before July 1, 2022 in relation to the maintenance of guarantees. Also, remember to check your definition of objective manager and non-management categories.
Creation and modification of the DUE health and wellbeing program
DUE, a unilateral decision by your employer, is a legal act that allows the creation of a collective health and savings system within your company in order to be enforceable against your employees and also to allow you to benefit from an adequate social and financial system.
The amendment procedure involves reversal. In order to be able to modify the applicable group plan, you must decline the DUE.
A veto must be submitted to the CSE if you have one and individually for your employees are at risk of failing to submit to the URSSAF amendment (which may call into question the usefulness of the exemption from social and tax charges). You must also respect a reasonable period of notice (minimum 3 months in light of case law) between the time of cassation and the date the contract ends. This deadline allows the CSE to be able to organize negotiations on this topic.
It is up to you to prove that you provided the denunciation information to each employee, for example through a login list indicating the date of manual mail delivery or sending a registered letter with an acknowledgment of receipt. . This information must be individual, which means that a simple presentation or memo does not meet the legal requirements for individual employee information.
New features to be included in your DUE
Maintaining guarantees during the suspension of the employment contract
The supplementary social protection benefit and your contribution must be maintained for the benefit of your employees whose employment contract has been suspended for the period during which they benefit:
- either a dependent, total or partial, from salary;
- or additional daily allowances that are at least partially funded by your company, whether paid directly by you or on your behalf through a third party.
A third case of involuntary support has been introduced when your employees benefit from alternative income paid by you in connection with the following:
- partial activity or partial long-term activity (APLD);
- Any period of vacation paid by the employer (reclassification, commuting, etc.).
The most favorable distribution between you and your employees only to employees whose employment contract has been suspended does not call into question the collective and mandatory nature of these guarantees.
The new definition of categories
You should update the subject categories of executive and non-executive directors according to the new definitions. The objective criteria for defining categories of personnel have already been updated to take into account the AGIRC-ARRCO merger in 2019.
Effective January 1, 2022, to determine the categories of executive and non-executive objectives, you must now refer to Sections 2.1 and 2.2 (CCN Sections 4 and 4 op. March 14, 1947) of the National Inter-Professional Agreement of November 17, 2017 on Executive Pensions. On the other hand, your employees who are covered by Article 36 of Annex 1 of the CCN of March 14, 1947 are not covered by the National Professional Agreement of November 17, 2017. Thus, they cannot be included in the category of objectives of CEOs.
A transition period has been established between January 1, 2022 and December 31, 2024. The exclusion of the contribution rule will not be called into question until this date for plans that do not meet the conditions established by this new text, but have been submitted that no amendment [de l’acte de droit du travail instituant le régime] Related to the scope of the beneficiaries of the guarantees intervenes before this same date.
Interministerial Directive No. DSS/3C/5B/2021/127 of June 17, 2021 on the social treatment of employer financing of a collective and compulsory supplementary provident fund in case of suspension of the employment contract
Decree No. 2021-1002 of July 30, 2021 on objective criteria for determining categories of employees benefiting from group coverage of supplementary social protection, Official Gazette of 31