News

  • Temporary subsidy for the employment of young adults under 26

    A decree of 5 August 2020 created a temporary subsidiary for the employment of young people under 26 years of age. Subject to certain conditions, companies are entitled to this subsidy up to a maximum of €4,000 if they hire a young employee under 26 years of age on a permanent contract or a fixed-term […]

  • The early repayment of carry-back receivables

    Under the terms of the third amending finance law of 2020 all companies may obtain early repayment of the receivables arising from the carrying back of deficit amounts ( ‘ carry-back ’ ) in order to improve their cash flow situation. The current scheme for carrying back deficit amounts It will be recalled that the […]

  • Deconfinement in the workplace and legal liability

    The extension of the obligation to wear a mask in closed public areas since July 20th, 2020 doesn’t impact most companies, although they still have to comply with the rules enacted in the national deconfinement protocol, to protect both their employees and their legal liability. Mandatory masks in closed public areas : no repercussion for […]

  • State-guaranteed loan (SGL)

    In the context of the health and economic crisis linked to Covid-19, the Government has implemented an exceptional system of guarantees intended to support bank financing for companies, to the tune of 300 billion euros. What is the State-guaranteed loan The State-guaranteed loan is a cash advance, repayable after 12 months. At the end of […]

  • Uniform Occupational Risks Assessment Document (Document unique d’évaluation des risques professionnels – DUER)

    Characteristics Drafting a uniform occupational risks assessment document (DUER) is a legal requirement under Article R 4121-1 of the French Labour Code. This obligation applies to all employers even though, in practice, its preparation may be delegated to a third party. The uniform occupational risks assessment document: • presents the results of the assessment of […]

  • Health crisis consequences on FY 2019 accounts

    In the various countries hit by the Covid-19 health crisis, the public authorities took various health measures over the first quarter of 2020 (lockdown, ban on gatherings, etc.) and stopped certain economic activities. In France, these measures were adopted in March 2020 with the declaration of a state of health emergency. At international level, the […]

  • Exceptional part-time operation scheme

    To limit the consequences of the health crisis relating to Covid-19, the part-time operation scheme was established by a decree of 25 March 2020 to facilitate access to it, and to reduce the sums which must be paid by employers. Characteristics of the exceptional part-time operation scheme Part-time operation, commonly called partial unemployment, is a […]

  • The novel concept of mini-abuse of law

    On 1 January 2020, an extension was made to the procedure relative to the abuse of tax law by fraudulent evasion of the law. Prior to that, abuse of law was determined only where the transaction performed was solely driven by a tax-related interest (LPF [Tax procedures manual] Art. L.64). As part of the effort […]

  • Reform of staffing thresholds

    Two decrees to apply the French Pacte Law (law relating to business growth and transformation), dated 31 December 2019, specified the new procedures for the unified calculation of the staffing thresholds and for rationalising staffing threshold levels (prioritising the thresholds of 11, 50 and 250 employees). Several of these measures came into force on 1 […]

  • Unemployment Insurance Reform

    Three decrees, dated 26 July 2019 and 30 October 2019, introduced several measures to reform unemployment insurance. Several of these measures came into force on 1 November 2019. Changes concerning employees Among the significant measures that have applied since 1 November, we note that: – the employee is now entitled to unemployment benefits after working […]

  • Case law developments in labour law

    Two decisions handed down in October respectively by the Cour de Cassation (C. Cass. 16.10.2019) and the Appeal Court in Paris (C.A. Paris 30.10.2019) clarified the effects of a settlement agreement and the validity of the “Macron” scale. Scope of a settlement in employment law Settlement agreements are frequently used in labour law to resolve […]

  • The social security funding bill

    The members of parliament have been considering the social security funding bill for 2020 since 22 October. Several measures could come into effect on 1 January 2020. The special purchasing power bonus (also known as the “Macron” bonus) The bill provides for a continuation of the special purchasing power bonus that was introduced in December […]