Juridique et Administratif

💰 The French Social Security Financing Law for 2025 modifies employer contribution relief with reforms in two stages. The decree from April 4, 2025, outlines reduced rates for health and family allowance contributions and parameters for general employer reductions starting May 1, 2025. The SMIC as of January 1, 2025, is €11.88 per hour or €1801.84 monthly for 151.67 work hours, with monthly thresholds of €4054.14 for health contributions and €5946.07 for family contributions. In 2024, the reduction on health contribution was at 2.5 SMIC (€52,416 annually), but in 2025, it's at 2.25 SMIC (€48,648.60 annually). Family contribution reduction went from 3.5 SMIC (€73,382.40 annually) to 3.3 SMIC (€71,351.28 annually) in 2025. The ceiling for the general reduction of employer contributions is now set at 1.6 SMIC (€34,595.28 annually), and the calculation for reduction Fillon changes on May 1, 2025, with the AT/MP contribution rate increasing from 0.46% to 0.50% and unemployment contributions decreasing from 4.05% to 4%. The value T for companies with fewer than 50 employees

💸 On April 8, 2025, UMIH announced an agreement alongside GNC, FO, CFDT, CGC, and CGT for apprentice wage revaluation in the hospitality and catering sector. This measure, initiated by UMIH and supported by GNC and labor unions, aims to compensate apprentices for salary loss due to increased social security contributions mandated by the 2025 Social Security Financing Law, and to enhance the sector's attractiveness to apprentices.

🍴 In Toulon, on April 3, a father-son duo was arrested for dining and dashing at around 100 restaurants over three years, incurring unpaid bills of €80-€150 per restaurant. Their scam involved scouting nice restaurants on Google, enjoying lavish meals, and then claiming card issues at payment time, leaving an ID or health insurance card as collateral, which they never reclaimed.

🚹 Jean HEDOU (FO) elected President and Laurent BARTHELEMY (UMIH) Vice-president of AKTO's Board of Directors during a meeting held today. In 2024, AKTO surpassed its training support goals for employees and apprenticeships, with continued strong ambitions for 2025. The new governance reflects the 27 professional branches' desire for stability amidst budgetary uncertainties in employment and training. HEDOU, involved in trade unionism since starting as an apprentice, led FEETS-FO for over 15 years and has been part of AKTO's board since its inception.

🏨 Lindner Hotels aims to finalize its bankruptcy process by mid-2025 after filing for insolvency in December 2024. Amidst ongoing recession, inflation, and rising costs, the company manages to operate smoothly and is in constructive talks with stakeholders. The restructuring is progressing steadily with a bankruptcy plan expected in Q2 2025. Financial challenges haven't led to any hotel closures or job losses, and structural adjustments have been successfully implemented at the Düsseldorf headquarters.

🏦 Machefert Group, under Judicial Administrator and Legal Representative supervision, targets recovery by April 2025. Paris Economic Activities Court confirmed a restructuring plan on March 25, 2025, with an April 28, 2025, hearing. Assets valued at €332.5 million through bids, surpassing debts of €130 million. A proposed recovery plan ensures creditor repayment within six months post-adoption, focusing on reacquisition or refinancing.

🍳 Genève's Département de l’emploi et de l’économie (DEE), aiming to simplify authorization procedures and boost innovation in the hospitality sector, initiated a revision of the law in place since 2016. The LRDBHD law regulates restaurants, bars, accommodations, and public entertainment. Consultation workshops started on April 1, 2025. The initiative is expected to attract more cross-border workers, notably for Ferney and Pays de Gex's hotel offerings. Tax rates for the sector to remain unchanged in 2025.

🔒 AKTO, an operator of professional branch services, suffered a cyberattack on a Sunday, leading to the encryption of data and extraction of technical and personal information. No funds were stolen, and there's no risk of a "virus" spreading from the attack. Legal actions include a filed complaint and ongoing investigations by the Office Anti-cybercriminalité of the DNPJ, with ANSSI being informed for support. Online services, including "Mon Espace," are suspended, with integrity tests on-going, and CNIL has been notified for GDPR compliance. AKTO is keeping stakeholders updated and will directly inform affected individuals once the extracted data's nature is fully understood.

🛂 Employers face increased contentious actions and sanctions, necessitating thorough pre-employment formalities. Employees commence work without submitting necessary documents, forcing employers between legal obligations and operational needs. Pre-hire checks include verifying work eligibility, especially for foreign nationals, who need valid work permits. The Declaration of Prior Employment (DPAE) is mandatory before hiring to avoid penalties. Post-hire requirements include registration in the unique personnel register, preventive health visits within specific time frames, and compulsory retirement fund affiliation. At hiring, employees must receive a copy of the DPAE, contract, legal notices, and other company policies. Non-compliance risks include disguised work, contract requalification, and inability to terminate trial periods. The GHR Social Department advises on compliance and offers audits to ensure legal adherence.