As part of the massive use of part-time working during the health crisis, the government provided for the maintenance of supplementary protection cover for employees on part-time work.
This scheme ended on June 30, 2021.
However, the French authorities have decided to maintain the obligation to maintain cover in the event of suspension of the employment contract, which means that the DUE (or collective agreement) setting up the supplementary provident scheme must be updated.
In fact, the collective nature of the scheme is only recognized if the supplementary social protection guarantees set up within the company are maintained for the benefit of employees whose employment contract is suspended (e.g.: partial activity, redeployment or mobility leave, etc.), and, where applicable, their dependants for the period in respect of which they benefit:
- or total or partial salary maintenance;
- or supplementary daily benefits financed at least in part by the employer, whether paid directly by the employer or on his behalf through a third party;
- or, for supplementary social protection benefits other than supplementary pension benefits, a replacement income paid by the employer.
If the guarantees have been set up by due :
DUE compliance must be achieved by December 31, 2022 at the latest.
How to update a DUE :
- Denunciation of the existing DUE to the CSE (if there is one) or to each employee, giving reasonable notice (usually 3 months).
- Drafting of a new DUE, respecting the conditions for drafting and delivery to each employee in the company.
Risk of non-compliance of the due
A DUE that is not updated deprives the benefits of their collective and compulsory nature. The exemption from social security contributions relating to these benefits is therefore inapplicable.
In the event of an URSSAF inspection, the company may be liable to a reassessment of the corresponding contributions.
