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ghr.fr

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  • 6 min

Votre règlement intérieur est-il conforme ?

🛡 Le règlement intérieur, obligatoire dans les entreprises de 50 salariés minimum depuis le 1er janvier 2020, est un document qui établit les droits et obligations des salariés. Il doit contenir des mesures de santé et sécurité, des règles de discipline, et rappeler les droits de défense, le harcèlement moral/sexuel, et le dispositif de protection du lanceur d'alerte. La procédure d'élaboration inclut la consultation du CSE, la transmission à l'inspection du travail, le dépôt au conseil de prud'hommes, et une publicité effective dans l'entreprise. Des sanctions pénales sont prévues si ces étapes ne sont pas respectées.
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  • 2 min

Audition du GHR par le Rapporteur du projet de Loi de finances 2025 pour la partie Tourisme – Les recommandations du GHR

🏠 On September 17, GHR attended a meeting with Hervé de Lépinau, deputy of Vaucluse (RN), concerning the tourism section of the 2025 Finance Bill. GHR advocated for Atout France's focus on promotion rather than regulation of hotels. The group opposed any new taxes on the sector and requested the continuation of tip exemption, in effect since 2022. GHR also sought to maintain the tax regime for furnished tourist rentals and proposed VAT collection on such rentals, potentially generating €1.6 billion annually.
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Professionnel, avez-vous pensé à l’attestation de vigilance ?

📌 In France, hoteliers contracting cleaning services for linen must request an attestation of vigilance from the provider to avoid being liable for any social debts, applicable for contracts over €5,000 before tax. This attestation, provided by URSSAF, must be submitted at contract inception and every six months thereafter. Failure to comply can result in civil, criminal, and administrative penalties including solidarity payment for the subcontractor's debts, loss of social security reductions, and potential penalties for offenses like undeclared work or illegal employment of foreigners. The DREETS of Brittany offers check-lists for hiring French (https://bretagne.dreets.gouv.fr/IMG/pdf/2024_uracti_bretagne_-_recours_a_un_prestataire_francais.pdf) and foreign contractors (https://bretagne.dreets.gouv.fr/IMG/pdf/2024_uracti_bretagne_-_recours_a_un_prestataire_etranger.pdf).
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  • 2 min

Prime de partage de la valeur : les apports des décrets du 30 juin et du 6 juillet 2024

💸 A French decree published on June 30, 2024, effective July 1, 2024, followed by a second decree on July 6, 2024, effective July 7, 2024, completed the transposition of an agreement on value sharing, initiated by the Law of November 29, 2023. The Value Sharing Bonus (PPV) allows companies to award employees up to €3,000 annually, or €6,000 for those with profit-sharing plans, twice a year, exempt from social security contributions and temporary CSG CRDS and income tax. New regulations detail investment options in savings plans, three new cases for early release of savings, and calculation methods for participation thresholds and tax exemption for companies with fewer than 50 employees. ????
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Inaptitude : la charge de la preuve de l’absence de loyauté de la proposition de l’employeur pèse sur le salarié

🚫 On September 4, 2024, the Cour de cassation ruled on reclassification offers after a work incapacity, stating employers are presumed to fulfill their duty if the offer meets legal requirements; the employee must prove any claim of unfairness. This case began when an employee, deemed unfit on March 21, 2017, rejected all 9 job positions offered, leading to dismissal. Initially, the Conseil de prud'hommes dismissed the employee's claims in 2020, but the Court of Appeal awarded damages in October 2022, reversed by the Cour de cassation in 2024 (Cass. soc. September 4, 2024, no. 22-24005).
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  • 2 min

Publication des taux de séparation médians pour le calcul du « bonus-malus »

💰 Employers with 11+ employees in certain sectors, including hospitality and dining, are subject to a bonus-malus system for unemployment insurance contributions since September 1, 2022. The standard reference rate is 4.05%, which can increase to a maximum of 5.05% or decrease to a minimum of 3%, based on the company's separation rate versus the median sector rate. Two cycles were initially planned: September 1, 2022, to August 31, 2023, and September 1, 2023, to August 31, 2024. However, the system has been extended until October 31, 2024. The median separation rate for the "hospitality and dining" sector is set at 69.81% for September 1, 2024, to October 31, 2024. Employers will be notified of their applicable rates between August 30 and September 6, 2024.
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