Other news for October 2023

Professional prevention account

Since October 2017, the professional prevention account (C2P(1)) allows employees subject to certain occupational risk factors to accumulate points intended to finance training towards a job not exposed or less exposed to these risk factors, additional quarters of retirement or their transition to part-time without loss of remuneration. As part of the pension reform, the government has revised the C2P to improve employees’ rights and facilitate its use by lowering exposure thresholds to risk factors (night work and alternating shift work). These thresholds were lowered on September 1st.

Reservist employees

Employees belonging to the military operational reserve or that of the national police now have the right to be absent from their company for a period of 10 working days per calendar year for their employment or training activities (compared to 8 days previously). However, employers with fewer than 50 employees may limit this authorization of absence to 5 working days per year in order to maintain the proper functioning of their company. Until now, this possibility concerned companies with fewer than 250 employees.

Country-by-country reporting

In order to comply with a recent European directive, France imposes a new obligation on certain multinational groups: the preparation, publication and availability, each year, of a report on income tax, for fiscal years beginning on or after June 22, 2024. This report must state the fiscal year concerned and the currency used as well as, for all activities, certain information, by country or tax jurisdiction: name of the company, turnover, number of employees, amount of profits, amount of taxes and profits distributed, etc.

Bulk sales

The law stipulates that, except for exceptions justified by reasons of public health, any everyday consumer product (food products, washing and maintenance products, personal hygiene or beauty products, perfumes ...) may be sold in bulk. In this respect, the list of products which, for these reasons, cannot be sold in bulk or which can only be sold under certain conditions has just been drawn up. It may be consulted in Decree No. 2023-837 of 30 August 2023.

(1) Compte Professionnel de Prévention (C2P)