Social right. Any employer whose employees work on French territory must, in principle, complete a significant number of administrative formalities.
He is therefore required to inform public services of events concerning his employees, in particular through the pre-employment declaration (DPAE). By means of its payroll software, the employer must also communicate the remuneration paid to the employee, determine the contributions paid to basic and complementary social protection organizations, and indicate to the tax administration the tax levy. on income at source.
He must also report, through the nominative social declaration (DSN), events that may generate certain rights for the employee, such as the end of the employment contract, stopping and resuming work in the event of absence due to illness, parenthood. , work accident, bereavement leave, etc.
In its policy to combat unemployment, the legislator now goes a little further. It has, in fact, partially subcontracted the monitoring of employees’ behavior on the labor market to the employer on behalf of France Travail (formerly Pôle emploi), the operator now responsible for unemployment compensation.
The new mechanism is organized in two stages, which result in two new obligations for the employer. The law of December 21, 2022 established, for those who wish to extend through a permanent contract (CDI) the employment relationship with an employee at the end of a fixed-term employment contract (CDD) or temporary assignment, a first obligation: make a written offer of employment by registered letter or by hand against discharge.
THE labor Code provides that an employee who refuses such an offer twice over a period of twelve months is deprived of unemployment compensation. He would therefore be a lazy person, who does not have to benefit from the unemployment insurance benefit that he co-financed, whatever the reasons which led him to these refusals.
Duty to report
A decree of December 28, 2023applicable since 1er January, specifies that in the event of express or tacit refusal by the employee within one month after the proposal, the employer is in turn imposed a period of one month to inform France Travail.
This information is communicated electronically on a specific platform from the France Travail website. It must be accompanied by a description of the job proposed as well as all the elements which justify the identical or similar nature of this position compared to that on a fixed-term contract or temporary contract which has expired, and the at least equivalent nature of the remuneration. and duration of work proposed, maintaining the classification of the proposed job and the place of work.
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