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💻 During a webinar on January 30, 2025, it was discussed that the French decree from September 26, 2024, which was to modify medical follow-up document templates, would take effect in October 2024. However, due to necessary IT developments, the enforcement was delayed, leading to the September 26 decree's repeal on November 5, 2024. The revised templates, including aptitude and inaptitude notices and follow-up attestations, were published on March 15, 2025, and are set to be enforced from July 1, 2025, to allow software providers time for necessary updates.

🚫 On March 11, 2025, the French Cour de cassation ruled, through decisions no. 24-10.452 and no. 23-19.669, that an employee must demonstrate a distinct prejudice to claim damages for nullity of the "forfait jours" working arrangement. The two appeals involved claims for automatic compensation due to employer breaches regarding workload tracking, in violation of collective agreement provisions and legal stipulations (C. trav., art. L. 3121-60, L. 3121-64, L. 3121-65). Courts of Appeal acknowledged breaches but denied damages without specific harm evidence. A webinar will be held on March 20, 2025, by GHR's Department of Social Affairs, addressing autonomous executives' "forfait jours" in partnership with Klésia and Malakoff Humanis.

💸 In 2025, France will reform social contribution relief in two stages, leading to a single, degressive general reduction system by 2026. Key changes include reducing the employer's health insurance contribution to 7% for wages up to 2.25 times the minimum wage (SMIC) and lowering the employer's family allowances contribution to 3.45% for wages below 3.2 SMIC. The maximum reduction of employer social contributions remains at the SMIC level, decreasing to zero at 1.6 SMIC, with value-sharing bonuses included in the calculation base from January 1, 2025. By 2026, the "maladie" and "famille" bands will be eliminated, replaced by a "unique degressive reduction." Specific exemptions, such as for occasional agricultural workers (TO-DE) and overseas departments (Lodeom), will remain unchanged. The final parameters for calculating new wage ceilings will be defined by decree.

💸 La Loi de Financement de la Sécurité Sociale (LFSS) pour 2025, adoptée le 17 février 2025, réforme la rémunération des apprentis pour les contrats signés dès le 1er mars 2025. Les exonérations de cotisations sociales sur la rémunération seront limitées à 50% du Smic, contre 79% auparavant. De plus, la rémunération excédant 50% du Smic sera soumise à la CSG et CRDS pour les nouveaux contrats, tandis que les contrats en cours continueront à bénéficier de l’exonération. Ces mesures visent à économiser pour le gouvernement et aligner le régime des apprentis avec celui des stagiaires.

🚫 In a ruling on February 12, 2025 (Cass. soc. 12-2-2025, n° 23-22.612), the French Court of Cassation clarified that employers can be exempted from the reclassification obligation of an employee declared unfit for work if the occupational doctor's note uses wording equivalent to the exemption cases provided under Article L. 1226-2-1 of the French Labor Code. The court upheld the employer's dismissal of the employee without the need for reclassification, diverging from previous judicial decisions that required a strict adherence to the specific exemptions listed by the occupational doctor.