© - ATH all rights reserved - Edition 2024 45 2024 EMPLOYER’S GUIDE NOTIFICATION OF EMPLOYEES The employer must give the employee a comprehensive guide to the cover provided by the policies arranged within the company and the terms of application of such cover. The employer must be able to prove that all its employees have received the guide, otherwise the clauses of the contract are not applicable to the employee who can make a claim against the employee in case of loss. Make sure that when changes are made to the contract, a new guide is given to the employee. AFFILIATION OF EMPLOYEES The employer is responsible for individually registering each beneficiary with the company's existing employee benefit plans. Similarly, when an employee leaves the company, the employer must remove said employee from such plans. Ask us, in some cases, the employee may apply to be exempt from affiliation. TRANSFERABILITY OF EMPLOYEE BENEFIT PLANS If the employment contract is terminated and the employee is eligible for unemployment benefits (redundancy, termination by agreement, end of short-term contract, resignation for legitimate reasons and so on), the employee retains the « health » and « employee benefits » cover he/she benefited from in his/her previous company. Cover is also maintained during the period of unemployment, for a maximum period equivalent to the last contract, for up to 12 months. Sector agreements may sometimes specify longer maintenance times. Such benefits are funded by mutualisation, in other words with no additional cost to the employee. The employer indicates the employee's right to transferability on the employment certificate provided. It also informs the insurance company of the termination of the employment contract. The former employee is responsible for providing proof to the insurance company that he/ she fulfils the requirements to benefit from this mechanism, on joining and during the period of maintained cover. FUNDING OF SUPPLEMENTAL EMPLOYEE BENEFIT PLANS These plans are funded, in principle, by contributions paid by the employee and the employer. The payment by the employer is exempt from social security contributions if the policies meet certain conditions and if the sums funded are within certain limits. Employers' contributions funding supplemental employee protection schemes are liable for CSG and CRDS contributions. They are also liable for the forfait social, at the rate of 8 %, for companies with 11 employees and more. However, if this threshold of 11 employees is passed, the company remains exempt from the forfait social for 5 years. Employer contributions funding « healthcare » cover constitute a benefit for the employee and are therefore liable for income tax. Ask us to make sure you are eligible for exemption from social security contributions, in case you have a URSSAF audit : documents to be produced, collective and compulsory schemes, dispensations, agreements and so on.
RkJQdWJsaXNoZXIy MjQ1OTI5OA==