Social Security financing bill: what’s new for employers

Parliament began examining the Social Security financing bill for 2023. The bill includes various measures of interest to employers. You find below its main provisions that would apply, except where otherwise provided, as of January 1st, 2023.

The latest on URSSAF’s inspection

URSSAF’s inspection (created in 2015) has been taking place in companies employing less than 10 employees. It cannot last more than 3 months, i.e., as of the first day of the inspection till the date on which the inspection report is mailed to the company.

Since 2018, on an experimental basis, this rule has been extended to companies employing less than 20 employees. Now, the government has decided to perpetuate the measure by officially including it in the Social Security Code.

However, the three-month maximum period will not be binding for companies, which use illicit labor force or hinder the inspection process. This means that the inspection may last more than 3 months. The Social Security Bill provides for two new situations that would allow derogation from this limitation:
- when the documentation is transmitted by the employer more than 15 days after receipt of the request made by the officer responsible for the inspection.
- in the event of postponement, at the request of the employer, of the inspection.

According to another new measure of the Social Security Bill, inspectors could, as part of an URSSAF’s inspection, use the documents and information obtained during the inspection of another entity of the same group. They would then be required to inform the employer being inspected of the content and origin of the documents or information thus obtained and upon which they base the inspection. And they should provide a copy of these documents to the employer being inspected if he so wishes.

An extension of work stoppages related to Covid-19

Since the beginning of 2020, employees who test positive for Covid-19 and who are unable to work, including remotely, may be placed on sick leave.

These work stoppages are called “derogatory” stoppages because they entitle you, without waiting period or seniority condition, to daily allowances paid by the health insurance funds, as well as to the employer’s legal salary supplement.

The Social Security Bill allows the government to extend this measure until a date to be set by decree but no later than December 31, 2023.

Subrogation of daily maternity and paternity allowances

Employees who take maternity, adoption or paternity and childcare leave will receive daily allowances from Social Security.

According to the impact assessment of the Social Security Bill, about half of employers continue paying the remuneration of employees. By subrogation mechanism put in place by the government, it is the employers who receive from the Social Security daily allowances instead of employees.

According to the assessment done by the government there would have been one month lag if the health insurance fund wanted to pay the benefits directly to employees. The subrogation mechanism helped to avoid interruption of payments to employees. Now, the Social Security Bill generalizes the subrogation mechanism to all employers by including it in the Social Security Code. This measure will save employees from finding themselves without income during the first month of their leave.