Value-sharing, new thresholds now in force
Companies with 11 to 49 employees achieving net fiscal profits of at least 1% of turnover for three consecutive financial years are now required to implement a value-sharing scheme. Several options are available, profit-sharing, participation, contribution to a savings plan, or a value-sharing bonus, and the choice must be tailored to the company's HR strategy.
Particular attention should be paid to drafting the agreement, especially the calculation formula and modulation criteria, to secure the favourable social and tax regime.
Remote work and workplace accidents, clarification from the Supreme Court
Several recent rulings confirm that an accident occurring during remote work hours and at the remote location is presumed to be a workplace accident, unless the employer proves otherwise. The boundary between private and professional life remains a sensitive litigation issue, particularly during breaks or interruptions of activity.
Workplace harassment, reinforced duty of care
Recent case law confirms the strict assessment of the employer's duty of care. Demonstrating a prevention policy alone is not sufficient: the employer must establish that measures were effectively implemented and adapted to the situation. Internal investigations must be systematically documented and conducted with rigorous methodology.
To watch in the coming weeks
- Implementing decree on birth leave, expected before summer
- Transposition of the EU pay transparency directive, June 2026 deadline
- Reform of economic dismissal procedures, bill currently in discussion