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Breach of professional secrecy: when serious misconduct is required despite long service

Responsable RH consultant un dossier confidentiel avec un salarié après une violation du secret professionnel

Introduction :
La gestion des données confidentielles constitue un enjeu crucial pour les employeurs, en particulier dans les secteurs manipulant des informations sensibles. Mais que se passe-t-il lorsqu’un salarié, même exemplaire, manque à cette obligation essentielle ? La question se pose avec acuité lorsqu’un collaborateur divulgue des données couvertes par le secret professionnel. Faute grave ou simple manquement ? Une décision récente de la Cour de cassation vient éclairer les employeurs sur l’importance absolue de la confidentialité au sein de l’entreprise.

Le cadre juridique applicable :
En droit du travail, la faute grave est celle qui rend impossible le maintien du salarié dans l’entreprise, y compris pendant la durée du préavis (Cass. Soc., 26 févr. 1991, n° 88-43.120). Le secret professionnel, quant à lui, est une obligation légale dans certains secteurs comme la santé, la finance ou les administrations publiques. Sa violation peut entraîner des conséquences disciplinaires, civiles et pénales.

L’article L1222-1 du Code du travail impose au salarié d’exécuter son contrat de bonne foi, ce qui inclut le respect de la confidentialité. Cette obligation peut aussi être renforcée par des clauses spécifiques dans le contrat de travail ou le règlement intérieur.

Analyse de la jurisprudence :
Dans cette affaire (Cass. Soc. 11 septembre 2024, n° 22-13.531), un salarié de la CPAM a transmis à des tiers des informations confidentielles concernant un ministre en exercice. L’employeur a prononcé un licenciement pour faute grave, considérant la gravité de la violation du secret professionnel.

La cour d’appel a pourtant annulé ce licenciement, en mettant en avant la longue ancienneté du salarié (36 ans) et son absence d’antécédents disciplinaires. Pour elle, ces éléments militaient en faveur d’une sanction moins sévère.

Mais la Cour de cassation casse cette décision : peu importe l’ancienneté ou le passé irréprochable du salarié, la nature des faits – la divulgation d’informations confidentielles – justifie à elle seule une faute grave. Le respect du secret professionnel constitue une exigence incontournable dont la violation entraîne une rupture immédiate du lien de confiance.

Conséquences pratiques pour les employeurs :
Cette décision rappelle aux employeurs l’importance de protéger les données sensibles. Un manquement au devoir de confidentialité peut justifier un licenciement immédiat, même pour un salarié modèle.

Cela implique pour les entreprises de :

  • sensibiliser leurs équipes aux obligations de confidentialité dès l’embauche

  • encadrer contractuellement cette exigence (clause de confidentialité, charte informatique…)

  • adopter des procédures internes de contrôle et de traçabilité des accès aux données sensibles

Conseil de l’avocat :
Pour prévenir ce type de situation, nous vous recommandons de :

  1. Former régulièrement vos salariés sur leurs obligations en matière de secret professionnel, notamment à l’occasion de l’intégration ou d’évolutions de poste

  2. Inscrire explicitement cette obligation dans le contrat de travail et/ou le règlement intérieur

  3. Documenter toute violation présumée afin de justifier juridiquement une éventuelle sanction

  4. Réagir sans délai en cas de faute, pour ne pas affaiblir la portée disciplinaire

En cas de doute, un accompagnement juridique est essentiel pour sécuriser la procédure et évaluer la qualification de la faute.

Références :
Cour de cassation, chambre sociale, 11 septembre 2024, n° 22-13.531
Code du travail, article L1222-1

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Modification of the employment contract: what the employer can (or cannot) impose

Manager RH expliquant une modification du contrat de travail à un salarié dans un cadre professionnel

Introduction :
La gestion des ressources humaines implique souvent de faire évoluer les conditions de travail des salariés : réorganisation, changement d’horaires, mobilité… Mais jusqu’où un employeur peut-il aller sans violer le contrat de travail ? Peut-on modifier les missions ou la rémunération d’un salarié sans son accord ? La frontière entre aménagement des conditions de travail et modification du contrat est parfois subtile, mais ses conséquences juridiques sont majeures. Décryptage à destination des employeurs et DRH de PME.

Le cadre juridique : accord indispensable pour toute modification essentielle
Le contrat de travail repose sur un accord entre deux parties. Lorsqu’une modification porte sur un élément essentiel du contrat (rémunération, durée du travail, lieu de travail, missions), elle nécessite impérativement l’accord du salarié. À défaut, elle est nulle et peut exposer l’employeur à un contentieux.
L’article L.1221-1 du Code du travail pose le principe du consensualisme du contrat de travail. Dès lors, toute modification substantielle impose la rédaction et la signature d’un avenant contractuel.

Sont notamment considérées comme des modifications nécessitant un avenant :
• Une augmentation ou une réduction du salaire contractuel
• Le passage d’un horaire fixe à un forfait jours, ou la modification du temps partiel
• La mutation du salarié en dehors de son secteur géographique, sauf clause de mobilité prévue au contrat
• Le changement significatif des fonctions exercées

À l’inverse, certaines adaptations sont considérées comme de simples modifications des conditions de travail et peuvent être imposées par l’employeur :
• Un changement d’horaires dans les limites prévues par la convention collective
• Une réorganisation interne n’affectant pas les éléments contractuels
• Une mutation dans le secteur géographique prévu par le contrat (ou via une clause de mobilité)

Jurisprudence : le juge protège les éléments essentiels du contrat
La jurisprudence est constante : l’accord du salarié est requis dès lors que la modification touche un élément essentiel de la relation de travail.
Dans un arrêt de principe du 3 mai 2018 (Cass. soc. n°16-26.013), la Cour de cassation a rappelé que la modification de la durée du travail d’un salarié à temps partiel ne peut être imposée sans son accord, même en cas de réorganisation de l’entreprise.
Autre illustration : la Cour a jugé qu’un changement de lieu de travail hors secteur géographique sans clause de mobilité constitue une modification du contrat (Cass. soc. 12 juin 2014, n°13-11.906).

Conséquences pratiques pour les employeurs
Toute modification substantielle imposée unilatéralement expose l’employeur à un refus légitime du salarié. Ce refus ne constitue ni une faute, ni un abandon de poste.
L’employeur devra alors envisager :
• soit un maintien des conditions initiales
• soit un licenciement pour motif personnel (si la modification était justifiée par un besoin spécifique au salarié)
• soit un licenciement économique (si la modification est liée à une réorganisation ou à des difficultés économiques)

Ces procédures exigent une justification solide et le respect des règles formelles du Code du travail.

Conseil de l’avocat : sécurisez vos modifications par un avenant clair
Avant d’engager toute modification des conditions de travail, analysez la nature exacte de la modification : s’agit-il d’un simple ajustement ou d’une modification du contrat ?
Lorsque l’accord du salarié est requis, privilégiez un avenant écrit et signé, précisant les nouveaux termes contractuels. En cas de refus, évitez toute pression : vous devrez envisager une procédure adaptée.
Un audit des clauses du contrat (mobilité, modulation, fonctions) permet aussi d’anticiper d’éventuelles difficultés. Enfin, documentez vos motifs (évolution de l’activité, contraintes économiques) pour justifier toute décision.

Références juridiques :
– Code du travail : articles L.1221-1, L.1231-1, L.1233-3
– Cour de cassation, chambre sociale :

  • 3 mai 2018, n°16-26.013

  • 12 juin 2014, n°13-11.906

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Non-competition clause: how can you avoid having your clause annulled by the courts?

Nombreux sont les employeurs persuadés d’être protégés par une clause de non-concurrence… jusqu’à ce que cette clause soit déclarée nulle par le Conseil de prud’hommes, la Cour d’appel ou la Cour de cassation. Une situation qui peut coûter cher : non seulement la clause ne joue plus, mais l’entreprise perd tout contrôle sur l’avenir professionnel de l’ancien salarié, y compris s’il part directement chez un concurrent. Alors, comment sécuriser juridiquement cette clause sensible ? Quels sont les critères à respecter impérativement pour qu’elle soit valable ? Décryptage.

Le cadre juridique de la clause de non-concurrence
Insérée dans le contrat de travail ou dans une convention collective, la clause de non-concurrence a pour but d’interdire au salarié, après la rupture de son contrat, d’exercer une activité concurrente susceptible de nuire à son ancien employeur.
Mais cette clause n’est licite qu’à la condition de respecter quatre critères cumulatifs, rappelés de manière constante par la jurisprudence (notamment Cass. soc., 10 juillet 2002, n° 00-45.135) :

  1. Elle doit être indispensable à la protection des intérêts légitimes de l’entreprise.

  2. Elle doit être limitée dans le temps.

  3. Elle doit être limitée dans l’espace.

  4. Elle doit donner lieu à une contrepartie financière.

L’absence d’un seul de ces critères rend la clause automatiquement nulle et donc inapplicable.

L’éclairage de la jurisprudence
Les juridictions sociales sont particulièrement vigilantes sur l’équilibre de ces clauses. Dans un arrêt du 13 septembre 2023 (Cass. soc., n° 21-21.418), la Cour de cassation a ainsi annulé une clause de non-concurrence qui ne prévoyait aucune contrepartie financière, même si toutes les autres conditions étaient réunies.
Autre exemple : une clause interdisant au salarié d’exercer sur l’ensemble du territoire national a été jugée déraisonnable, car trop large au regard des fonctions exercées (Cass. soc., 4 décembre 2019, n° 18-16.222).
Ces décisions illustrent une tendance constante : les juges sanctionnent les clauses trop restrictives ou mal rédigées, au profit de la liberté du travail.

Conséquences pratiques pour les employeurs
L’annulation d’une clause de non-concurrence a des effets concrets :

  • Le salarié n’est plus tenu à aucune obligation post-contractuelle.

  • Il peut librement rejoindre un concurrent ou créer une entreprise concurrente.

  • L’employeur, lui, ne peut pas réclamer de dommages et intérêts ou de cessation d’activité.

Pire : dans certains cas, le salarié peut demander le paiement rétroactif de la contrepartie financière, même si la clause est inapplicable. Un double risque financier et concurrentiel.

Conseil de l’avocat : nos recommandations pour sécuriser vos clauses

  1. Reprenez vos modèles de contrat de travail et vérifiez que la clause respecte bien les 4 critères légaux.
  2. Adaptez la durée (souvent entre 12 et 24 mois) à la nature du poste.
  3. Délimitez géographiquement la clause en fonction du secteur d’activité réel de l’entreprise.
  4. Justifiez l’intérêt légitime : la clause ne doit pas avoir pour seul but d’entraver la liberté du salarié.
  5. Prévoyez une contrepartie financière significative (souvent entre 20 % et 50 % du salaire mensuel brut).

Enfin, n’oubliez pas qu’il est possible de lever la clause à la rupture du contrat, à condition que cette possibilité ait été prévue contractuellement. Cela vous évite de verser la contrepartie si la clause devient inutile.

Références juridiques :

  • Article L1121-1 du Code du travail (liberté du travail et restrictions)

  • Cass. soc., 10 juillet 2002, n° 00-45.135

  • Cass. soc., 13 septembre 2023, n° 21-21.418

  • Cass. soc., 4 décembre 2019, n° 18-16.222

 

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Variable pay: a performance lever to be handled with care

Rémunération variable : un levier de performance à manier avec précaution

Dans de nombreuses entreprises, la rémunération variable (prime, commission, bonus) est un outil de motivation et de performance. Pourtant, sa mauvaise rédaction ou son application hasardeuse peut exposer l’employeur à un contentieux coûteux.

La jurisprudence sociale est constante : la rémunération variable doit être encadrée par des critères objectifs, précis et transparents. Elle constitue un élément du contrat de travail lorsqu’elle est prévue contractuellement, ce qui implique un régime juridique strict.

Encadrement juridique de la rémunération variable

La rémunération variable n’est pas une simple faculté pour l’employeur. Dès lors qu’elle est convenue contractuellement ou résulte d’un usage constant, elle devient opposable et exigible.

Le Code du travail n’encadre pas directement la prime de manière autonome, mais les principes de droit commun du contrat de travail s’appliquent :

  • L’employeur ne peut modifier unilatéralement un élément contractuel,

  • Les objectifs doivent être fixés de manière claire et atteignable,

  • Le versement d’une prime ne peut être conditionné par des critères ambigus.

Trois erreurs fréquentes à éviter

1. Absence de critères clairs d’attribution

Une prime doit reposer sur des objectifs mesurables : chiffre d’affaires, nombre de contrats signés, résultats individuels…
S’ils ne sont pas fixés, le salarié pourrait réclamer la prime systématiquement, même sans atteindre de performance, au motif d’un usage constant ou d’un droit acquis.

2. Modification unilatérale des conditions

Dès lors qu’une prime figure dans le contrat, toute modification nécessite l’accord du salarié.
Une suppression ou une baisse des montants ou des objectifs sans son consentement peut constituer une modification unilatérale du contrat, susceptible d’être requalifiée en manquement grave de l’employeur.

3. Omission de clause de présence en cas de départ

Le cas classique : un salarié quitte l’entreprise après avoir atteint ses objectifs, mais l’employeur refuse le versement de la prime au motif de son départ.

À défaut de clause spécifique dans le contrat prévoyant une condition de présence au moment du versement, la prime est due de plein droit.

Conséquences juridiques pour l’employeur

Une mauvaise rédaction ou une gestion hasardeuse des primes peut entraîner :

  • La requalification de la prime en élément de salaire

  • Un rappel de salaires, avec intérêts et congés payés afférents

  • Des dommages-intérêts pour modification unilatérale du contrat

  • Un risque de requalification en licenciement sans cause réelle et sérieuse si le différend dégénère

Conseil de l’avocat

Pour sécuriser votre politique de rémunération variable :

  • Intégrez une clause claire et détaillée dans les contrats de travail (montant, conditions, objectifs)

  • Mettez à jour les objectifs annuellement, avec trace écrite de leur communication au salarié

  • Prévoyez une clause de présence à la date de versement si vous souhaitez en faire une condition

  • Évitez toute modification unilatérale sans avenant écrit signé du salarié

À retenir
La rémunération variable, bien encadrée, est un formidable outil de fidélisation et de performance. Mal maîtrisée, elle devient un terrain glissant sur le plan prud’homal.

Besoin d’auditer ou de sécuriser vos pratiques en matière de rémunération variable ? Le cabinet vous accompagne.

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Dismissal after therapeutic part-time work: how is redundancy pay calculated?

Responsable RH consultant un dossier de licenciement en arrêt maladie

When an employee is dismissed while on sick leave following a period of therapeutic part-time work, the employer must pay particular attention to the method used to calculate the severance pay. An error in the basis of calculation can easily lead to litigation.

In a ruling dated March 5, 2025 (Cass. soc., no. 23-20.172), the French Supreme Court clarifies the applicable terms and conditions. This decision is in line with established case law aimed at neutralizing the effects of health conditions on reference pay.

Neutralization of part-time work and sick leave

Article L. 1132-1 of the French Labor Code prohibits discrimination on the grounds of health. In the case of therapeutic part-time work, remuneration is by definition reduced. The Court ruled that this reduced remuneration could not be used to calculate severance pay.

➡ This principle also applies to the following sick leave: absence from work cannot justify a reduction in compensation.

🔎 To put it plainly: compensation must be calculated on the basis of the full-time salary received prior to the period of part-time work and sick leave.

What the Court said in the March 5, 2025 case

In this case, an employee dismissed for unfitness sought additional compensation, arguing that the calculation used was based on a salary reduced by the fact that she was working part-time.

The Court of Cassation agreed:

  • The reference salary must be determined in accordance with articles L. 1234-9 and R. 1234-4 of the French Labor Code,

  • The calculation must be based on remuneration for the 12 or 3 months preceding the therapeutic adjustment,

  • Part-time work and sick leave must be excluded from the calculation.

Points to watch for employers

  1. Always identify whether therapeutic part-time work has been set up prior to dismissal.
  2. Never use reduced remuneration as a basis for calculation, even if it covers the last 12 or 3 months.
  3. Secure your internal practices (bulletins, endorsements, HR history) to avoid any post-termination disputes.

Our advice

If there is any doubt about the applicable calculation basis, particularly in the case of workstation adjustments or sick leave, it is advisable to carry out an audit of the file before notifying the dismissal.

A discussion with your legal advisor will enable you to adjust the calculation basis and avoid any dispute over the amount paid to the employee.

Reference: Cass. soc., March 5, 2025, no. 23-20.172
Articles: L. 1132-1, L. 1234-9, R. 1234-4 of the Labor Code

–

Do you need support to secure your dismissal procedures?
Desrumaux Avocats assists companies in calculating compensation and managing high-stakes terminations.

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An employee keeps his phone line after he leaves: what can the employer do?

un salarié conserve sa ligne téléphonique

When an employee leaves the company, the return of the equipment provided is not usually a problem. However, there is a real legal risk when an employee keeps the business telephone line, sometimes without the employer’s knowledge.

The French Supreme Court recently issued a useful clarification on this point in a ruling dated February 5, 2025 (no. 22-23.730 F-D).

The case in point: a personally transferred line

A dismissed sales manager returns his work phone… but has the line transferred to his personal name, without authorization. The company, anxious to regain control of this customer communication channel, brought the matter before the summary proceedings judge.

The Court of Appeal, then the Court of Cassation, ruled in favor of the employer:

  • the employee did not provide proof of authorized personal use,

  • the line was underwritten and financed by the company,

  • no benefit in kind or tolerance of private use was established.

The unilateral transfer of the line was considered a fraud on the company’s rights.

A quick recourse: summary proceedings at industrial tribunal level

The Court points out that under article R. 1455-7 of the French Labor Code, a summary proceedings panel may order the performance of an obligation to make restitution, provided that the existence of this obligation is not seriously disputable.

This allows the employer to act without waiting for a judgment on the merits, to protect its commercial interests and limit the risk of misappropriation of customers.

Employers’ key points

  1. Anticipate the return of all work tools when an employee leaves, including intangible assets such as a telephone line.
  2. Check that the line is strictly professional: subscriptions, usage, billing, documentation… everything must show that it belongs to the company.
  3. In case of doubt or unjustified withholding, take your case to the interim relief judge to prevent the former employee from continuing to use the company’s contact facilities on his own account.

Need to secure your return procedures at the end of a contract?
We support companies in drafting contractual clauses, HR audits and strategic labor litigation.

Contact us to discuss your requirements.

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How can I avoid having my redundancy dismissed as unfair dismissal?

Comment éviter la requalification d'un licenciement économique en licenciement abusif

Redundancy is a delicate procedure that can quickly lead to disputes if not handled properly. There is a risk that this type of dismissal will be requalified as unfair dismissal, which can be costly for the company. This article will guide you through the best practices to adopt to minimize this risk.

Understanding the economic reasons for dismissal

Redundancies must be based on real and serious economic reasons. It is important to understand what exactly is meant by the term “economic reason”. In general, it refers to economic difficulties, technological change, safeguarding competitiveness or cessation of activity.

To justify a sound economic dismissal, it is essential to document the reasons precisely. Indeed, without a concrete basis, the dismissal could easily be contested and potentially requalified as unfair dismissal following a decision by the industrial tribunal.

Economic difficulties

Economic difficulties can take many forms: a significant drop in sales, substantial financial losses, a reduction in orders, and so on. Make sure you have tangible, verifiable evidence to back up these claims.

Technological change

Technological advances can sometimes render certain skills obsolete. However, the company must demonstrate why these technological developments have a direct impact on certain positions, justifying the need for redundancy.

Strict adherence to the dismissal procedure

The redundancy procedure is highly regulated by employment law. A fault in this procedure can immediately turn your economic dismissal into an unfair dismissal. Here are a few crucial steps to follow:

  • Informing employee representatives
  • Calling the employee to a preliminary interview
  • Notify the dismissal within the legal deadlines
  • Propose a job protection plan if necessary

Prior interview

Thepreliminary interview is an essential stage at which the employer must explain to the employee the reasons envisaged for his dismissal. The employee also has the opportunity to present his or her observations. Be sure to document this meeting thoroughly, to avoid any ambiguity in the event of a subsequent dispute.

Notification of dismissal

Notice of dismissal must be given by registered letter with acknowledgement of receipt. This letter must clearly state the economic reasons justifying the termination of the employment contract. Failure to do so may result in the dismissal being deemed to be without real or serious cause.

Setting up a job protection plan

In companies with more than fifty employees, when at least ten redundancies are envisaged over a thirty-day period, it is compulsory to draw up a job protection plan (PSE). The aim of this plan is to limit the number of redundancies and promote the redeployment of the employees concerned.

An effective PES often includes measures such as training, assistance with internal or external mobility, and sometimes even financial aid. Transparency and rigor in the preparation and implementation of this plan are essential to avoid any risk of requalification.

Reclassification measures

Before laying off an employee for economic reasons, the employer must actively seek out outplacement solutions for the employee, both within the company and, where applicable, with other companies in the group. Every attempt to find another position for the employee must be thoroughly documented.

Training and support

Offer the employees concerned appropriate training to help them find a new job more easily. A good training and support plan considerably reduces the risk of the dismissal being contested.

Dealing with contested dismissals

Despite all the precautions taken, an employee can still contest a dismissal for economic reasons. In the event of a dispute, the employee can take the matter to the industrial tribunal (Conseil des prud’hommes), requesting that the dismissal be reclassified as unfair dismissal. If the industrial tribunal overturns your decision, this may result in the employee’s reinstatement or the payment of significant damages.

That’s why it’s crucial to be prepared, and to have all the documents you need to prove that the economic reason is real and serious, and that the redundancy procedure has been followed in full.

Table summarizing the key stages in a redundancy procedure
Stage Description
Economic reasons Document economic difficulties, technological change, etc.
Informing employee representatives Communicate with employee representatives from the outset.
Pre-interview Invitation and detailed interview documentation.
Notification Send a registered letter explaining the reasons for dismissal.
Employment protection plan Implementation of a PSE including redeployment and training.

Avoiding the reclassification of a redundancy as unfair dismissal requires rigor and attention to detail at every stage of the process. By carefully documenting the economic reasons, strictly following the redundancy procedure, and putting in place an appropriate job protection plan, the risks of a challenge can be greatly reduced.

For the employer, it’s a proactive approach designed not only to protect himself legally, but also to deal humanely with the difficult situations encountered by employees during redundancies.

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Force majeure and commercial contracts: what happens when the unexpected happens?

1. What is force majeure?

Force majeure is a legal concept used in commercial contracts to deal with unforeseen situations beyond the control of the contracting parties. It is often the subject of a specific clause in contracts.

However, force majeure can still be invoked outside the contract, within the framework of the law.

Force majeure is defined inarticle 1218 of the French Civil Code as ” an event beyond the debtor’s control, which could not reasonably have been foreseen when the contract was concluded, and whose effects cannot be avoided by appropriate measures, prevents the debtor from fulfilling his obligation “.

force majeure contrats commerciaux

In order for force majeure to be recognized in a contract, four conditions must be met:

  • The event affecting the contract must be external, i.e. not dependent on the will of the debtor of the obligation.

    For example: in a contract, the occurrence of a health crisis such as Covid-19 and, in particular, the first containment, is an event totally beyond the debtor’s control.

  • The event must be reasonably unforeseeable: the occurrence of the event must not have been reasonably foreseen when the contract was concluded.

    For example: the fact that the creditor of the obligation does not perform is an event that was foreseeable when the contract was concluded. It does not, therefore, fall within the scope of force majeure.

  • An insurmountable event for the debtor: the debtor was unable to avoid the effects of this event by taking appropriate measures.

    For example: containment.

  • The event must prevent performance of the debtor’s obligation: this impediment may be temporary, in which case performance is suspended. If the impediment is definitive, the contract is terminated ipso jure.

2. What happens if the conditions of force majeure are met?

2.1. Proof and notification :

Only the debtor can invoke force majeure. Force majeure is a mechanism for protecting only the debtor, not the creditor. Proof is therefore generally provided by the debtor, and is assessed in a sovereign manner by the courts.

It should be noted that force majeure may be invoked by contracting parties outside the context of any dispute. It can also be negotiated between the parties.

2.2 Effects on the contract :

If the event in question definitively prevents the debtor from performing his obligation, the contract will be rescinded. Termination has retroactive effect, meaning that the contract is deemed never to have existed.

However, if the event in question only temporarily prevents the debtor from performing his obligation, the contract is only suspended until the force majeure ceases.

3. How best to take force majeure into account when drafting your commercial contracts?

Article 1218 of the French Civil Code, which deals with force majeure, is not of public order. This means that it can be derogated from.

This implies that the parties to a contract have the possibility of defining the contours of force majeure, including the events considered as such and their consequences (such as suspension of the contract, its termination, the possibility of further negotiations between the parties).

It is therefore common, particularly in contracts between professionals, for a clause governing force majeure to be included: we recommend that you examine it carefully before committing yourself.

Events commonly mentioned directly in current force majeure clauses include health crises, natural disasters and strikes.

Commercial contracts may therefore contain specific provisions limiting or excluding liability in the event of force majeure. It is important to understand these clauses when drafting or negotiating a contract.

That’s why we’re here to help you draw up your commercial contracts.

The health crisis has shown us the importance of a well-drafted contract to protect ourselves and avoid being caught in the trap of a contract that has become impossible to enforce.

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Profit-sharing agreements under the Syntec agreement

Incentive and profit-sharing schemes apply to companies governed by the Syntec collective bargaining agreement. What do these bonuses correspond to? How can they be paid out?

Incentive and profit-sharing agreements are employee savings schemes designed to define the terms and conditions for redistributing company profits and results. They can thus encourage employee motivation by associating them with the company’s economic performance.

The law of November 29, 2023 introduced a new mandatory experimental value-sharing scheme for small businesses. This means that employee savings schemes can now be applied to an ever-increasing number of companies. We explain the details of this law below.

partage de la valeur accord intéressement syntec

What is a profit-sharing agreement?

A profit-sharing agreement pays employees a bonus linked to the company’s performance. Setting up such an agreement is optional.

The Syntec Convention therefore makes no specific provision for this agreement.

To be implemented, profit-sharing must be the subject of a collective agreement. This agreement is concluded for a period of 1 to 5 years and provides for :

  • Reasons for introducing profit-sharing ;
  • Criteria for distributing the total amount of profit-sharing among employees ;
  • The choice of profit-sharing calculation method ;
  • Dates and conditions for payment of the profit-sharing bonus ;
  • Procedures for dealing with profit-sharing disputes.

In companies with fewer than 50 employees, profit-sharing may also be introduced by unilateral decision of the employer. In this case, a “procès-verbal de carence” must be filed, less than 4 years old, proving that no employee representative body has requested the introduction of such a scheme, or establishing the failure of negotiations.

The agreement specifies the profit-sharing calculation formula and the criteria for allocation among employees. The distribution can be :

  • Uniform, i.e. all employees receive the same amount;
  • Proportional: the bonus received by employees is proportional to their salary or time spent with the company;
  • Depending on these two modes, the choice of allocation may combine several of these criteria.

What is a profit-sharing agreement?

Profit-sharing is a mandatory employee savings scheme for companies with more than 50 employees. It enables employees to share in the company’s profits.

It can be set up by means of a company-wide collective agreement. The profit-sharing agreement must contain provisions concerning :

  • The formula used to calculate the special profit-sharing reserve (RSP),
  • The period of unavailability of beneficiaries’ rights and cases of early release,
  • Conditions and deadlines for requesting immediate availability of sums,
  • Reserve allocation methods and ceilings,
  • The nature and management of beneficiaries’ rights.

The law provides a formula for calculating the amount of the special profit-sharing reserve, i.e. the share of profits to be distributed among employees: [½(B – 5% C)] x [S/V].

B: net income

C: shareholders’ equity

S: salaries

V: company added value

réserve spéciale de participation quote-part des bénéfices aux salariés

It is possible to provide for another formula, which must then be just as favorable to employees.

As with the profit-sharing scheme, the distribution among employees is based on selected criteria:

  • Uniformly across all employees,
  • Proportionally according to salary or time worked,
  • Or a combination of the above criteria.

The amount of profit-sharing paid out is, by its very nature, uncertain: it depends on the company’s profits for the previous financial year, which may vary from one year to the next. It cannot therefore be determined in advance.

For employees

Each company is required to provide its employees with an employee savings booklet, setting out the employee savings schemes set up within the company, such as a PEE (company savings plan) or a Perco (collective retirement savings plan).

The employee can then request immediate payment of the profit-sharing bonus within 15 days of being informed of the amount due.

Otherwise, the bonus will be placed in the employee’s company savings plan. It will then be available at the end of the blocking period for the plan concerned (5 years for the PEE, until retirement for the Perco), except in the case of early release applicable to the plan.

Premiums invested in an employee savings account are not subject to income tax.

For the company

Amounts paid out under incentive and profit-sharing schemes are exempt from social security contributions and social security charges when the company is below certain thresholds (fewer than 250 employees for incentive schemes and fewer than 50 employees for profit-sharing schemes).

These sums are also deducted from taxable income.

However, two cumulative limits must be respected in order to benefit from profit-sharing exemptions:

  • Total profit-sharing bonuses paid to all employee beneficiaries may not exceed 20% of total gross salaries paid,
  • The total amount of profit-sharing received by an employee per year may not exceed €34,776.
livret épargne salariale

What changes?

Since November 29, 2023, a new mandatory experimental value-sharing scheme has also been in force for small businesses. It will run for 5 years from the law’s promulgation, i.e. from November 29, 2023 to November 2028. It concerns :

  • Companies with 11 or more employees who are not required to set up a profit-sharing scheme.
  • Companies that have made a net profit for tax purposes equal to at least 1% of sales for three consecutive years.

    Please note: Net profit for tax purposes corresponds to the profit taken into account in the legal formula for calculating the special profit-sharing reserve, set out inArticle L.3324-1, 1° of the French Labor Code.

When these conditions are met, you must implement one of the following three measures:

  • Set up a profit-sharing agreement;
  • Set up a profit-sharing scheme;
  • Contribute to an employee savings plan;
  • Pay a value-sharing bonus.

Important: If your company already implements one of these three schemes, then you will be exempt from this obligation, which you are already implementing in practice.

This obligation will apply to financial years starting on or after January 1, 2025, and the three previous financial years will therefore be taken into account to determine whether or not you need to implement one of these systems.

Naturally, DESRUMAUX AVOCATS will be happy to provide you with further information on these systems, and to help you set them up.

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How do Syntec’s fractional days work?

Employees covered by the Syntec collective bargaining agreement are entitled to paid vacations, which they can earn and take over different periods. The period in which these paid vacations are taken determines their entitlement to additional paid vacations, known as “split days”.

What are fractional days?

Employees with at least one year’s continuous service with the company are entitled to 25 days’ paid leave.

Employees who have not completed one year’s continuous service are entitled to a number of paid vacation days calculated on a pro rata basis, based on 25 working days per year.

The period taken into account to determine the presence of employees in the company and the acquisition of these days is laid down in the Syntec collective bargaining agreement, and runs from June 1 of the previous year to May 31 of the current year.

These paid vacations can be taken over a period starting on May 1 and up to a maximum of 13 months.

Employees are free to take their vacations during this period.

Congé Jours de fractionnement

However, in order to encourage employees to take their paid vacations outside the legal period (which runs from May 1 to October 31), the Syntec collective bargaining agreement provides for additional days off for paid vacations taken outside the legal period, known as fractioning days.

What does the Syntec collective bargaining agreement cover?

The Syntec collective bargaining agreement provides for additional days off, known as fractional days, when paid leave has not been taken in the period between May 1 and October 31.

The first 4 weeks of paid vacation, known as “main leave”, can be taken outside this period, giving entitlement to additional leave.

Please note: the 5th week of paid leave taken outside the legal period does not give entitlement to split days.

Split days are therefore granted to employees according to the number of paid vacations taken outside the period from May 1 to October 31, as follows:

  • when 5 working days of paid vacation have been taken outside this period, 2 additional working days of paid vacation are granted;
  • when 3 or 4 working days of paid vacation are taken outside this period, 1 additional working day of paid vacation is granted.

How do you set up this system within your company?

The implementation of paid leave splitting must be the subject of a company agreement or an agreement between the employer and the employee concerned.

Caution: according to the French Supreme Court, entitlement to these additional days of leave arises solely from the fact of splitting, whether the employer or the employee has taken the initiative (Cass. soc., Oct. 10, 2018, no. 17-17.890; Cass. soc., Dec. 14, 2022, no. 19-23.843).

One exception:

The employee’s agreement is not required when paid leave is split up due to the company being closed.

Finally, it is still possible to adapt, or even abolish, the right to split leave by company or establishment agreement.

In the absence of a company agreement, the waiver of fractional leave must be the subject of an individual written agreement with the employee.

Naturally, Cabinet DESRUMAUX is available to help you with any questions you may have about your entitlement to paid leave and split days, and their implementation in your company.