• Finance Act 2025 (14 February)
New “long-term partial activity rebound” scheme (article 193) designed to keep employees in employment in companies facing a lasting reduction in activity that is not likely to jeopardise their survival
Exemption from social security contributions on employee transport costs: return to the 75% rate by 2025 (article 52)
Creation of an incentive tax for the purchase of green vehicles, applicable to companies with a fleet of at least 100 vehicles (article 28)
New tax and social security regime applicable to “management packages” (article 93): new tax regime for the net gain realised on securities (AGAs, BSPCEs, stock options, capital increases, certain LBO transactions) subscribed or acquired by employees or directors when the securities were acquired as consideration for their duties as employees or directors.
Exemption from income tax of compensation paid in the context of certain cancelled PSE (for a reason other than the absence or insufficient motivation of the PSE, in the event that the employee is not reinstated in the company) – article 3
Extension of the system for monetising RTT days until 31 December 2026 (article 8)
Introduction of an exceptional contribution on profits applicable to the 1st financial year ending on or after 31 December 2025, for companies liable for corporation tax with a turnover of €1 billion or more (article 48)
https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000051168007
• Prevention passport: new roll-out schedule
Resulting from the law of 2 August 2021 to strengthen occupational health prevention, the aim of the prevention passport is to list occupational health and safety training courses and certifications. The Ministry of Labour has just published a roll-out timetable:
28 April 2025: opening of service for training organisations
First quarter of 2026: service available to employers
Fourth quarter 2026: opening of service for workers
2027: additional functionalities: possibility of importing files to facilitate mass data declarations; provision of a dashboard to help employers manage their training courses.
https://passeport-prevention.travail-emploi.gouv.fr/
• Framework decision of the Human Rights Defender on internal investigations
The recommendations cover each stage of the procedure, from the receipt of the report to any disciplinary action taken against the person concerned. They suggest a methodology for employers that respects the principles of confidentiality, impartiality, objectivity and rigour.
https://www.defenseurdesdroits.fr/recueil-et-traitement-des-signalements-de-discrimination-et-de-harcelement-sexuel-dans-lemploi-le
• Equality index: deadline March 1
By 1 March 2025, all companies with at least 50 employees must have calculated and published their professional equality index on their website. Companies with at least 1,000 employees will also have to calculate and publish any gaps in representation between women and men among their senior managers and members of their governing bodies (explanations and index simulator on the https://egapro.travail.gouv.fr/ website).
• Proposal for a law to safeguard and perpetuate industrial jobs by preventing stock market redundancies
This draft law (no. 769), tabled by the Ecologiste et Social group, was adopted by the National Assembly’s Social Affairs Committee on 12 February. Its main provisions are as follows:
Extension of the obligation, known as the “Florange Law”, to find a buyer to all companies with more than 250 employees (and no longer just those subject to redeployment leave)
Increase in the minimum cost of revitalisation measures for employment areas affected by PES: the financial contribution may not be less than four times the value of the minimum inter-professional growth wage (SMIC) per job eliminated (compared with two times under current provisions).
Except in the case of receivership or compulsory liquidation, a company that has implemented a PSE will have to repay the exemptions from employers’ social security contributions received in respect of jobs affected by mass redundancies and the research tax credit received over the last three financial years.
Given the political balance in the National Assembly, which is different from that in the Social Affairs Committee, it is doubtful whether this bill will survive. TO BE CONTINUED
https://www.assemblee-nationale.fr/dyn/17/organes/commissions-permanentes/affaires-sociales/actualites/sauvegarder-et-perenniser-les-emplois-industriels-en-empechant-les-licenciements-boursiers-examen-de-la-proposition-de-loi