© - ATH all rights reserved - Edition 2024 44 EMPLOYER’S GUIDE 2024 OBLIGATORY SCHEMES An employee benefits plan is compulsory for management staff. The employer pays a contribution of at least 1.5 % of the salary up to the social security limit, to fund supplemental death benefits in additional to the social security benefits (so-called « heavy » benefits). But collective agreements often impose the provision of supplemental benefits including for non-management employees. Furthermore, in accordance with the law, all companies are required to provide compulsory minimum health cover for all employees funded at least 50 % by the employer. If employers fail to fulfil their obligations under the law or collective agreements applicable, they will be liable for the uninsured risks. In addition to these obligations, employers can voluntarily set up supplemental employee benefit or health cover plans. Make sure that the policy arranged with your insurer complies with the applicable legislation or your collective agreement. As of 1 December 2020, a company wishing to change its insurer can terminate its supplemental health insurance policy at any time, once the first year has elapsed. TERMS OF IMPLEMENTATION A supplemental employee benefits scheme must be set up on the basis of a legal document : • Agreement or collective agreement (sector or company), • Ratification by the majority of interested parties of a draft agreement proposed by the company manager, • Unilateral decision by the employer recorded in a written document given to each party concerned. The content of this legal document is governed by law ; it defines in particular the cover provided, the way such cover is funded between the employee and the employer and the cases for dispensation from affiliation, where applicable. In the event of existence of an employee benefits plan or healthcare cover in the company exceeding collective agreement obligations, make sure that you have a company agreement or unilateral decision formalising the implementation and this company agreement or unilateral decision complies with most recent changes to the law. SUPPLEMENTAL EMPLOYEE BENEFITS 21 What you need to know : Supplemental employee benefits are defined as all the cover arranged by companies for all or some of their employees to supplement the social security benefits paid to cover sickness, disability and death. Implementing such protection can be optional for the company or imposed by the applicable legislation or collective/sector agreements. In all cases, the employer assumes certain obligations in setting up such benefits.
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