Details of reforms to the French pension system which has established criteria to measure physical hardship at work as part of employers’ obligations account for risks to employees’ health within the work environment.
2. able based on remuneration to em-
ployees exposed to physical hard-
ships set at 0.2% for single exposure
and 0.4% for multiple exposures
(Labour Code Art. D.4162 – 55).
Declaration of the social contribu-
tions due will be made via the pay-
roll declaration (Déclaration an-
nuelle des données sociales (DADS)
or Déclaration Sociale Nominative).
For the employee, the points that
are attributed to a personal account
may be applied in 3 ways:
- To contribute toward a re-training
for a less arduous employment by
transforming points acquired to-
ward a personal training account.
- To reduce the number of working
hours whilst retaining the same sal-
ary - 10 points accumulated permit
to reduce the number of working
hours during one quarter.
- To take early retirement up to a
maximum of 24 months early
(Article D.161-2-1-10 Social Secu-
rity Code).
If you do have any questions
concerning the contents of our
newsletter, please contact:
Patrick Scanlon
FERRIERES & Co
46 Rue du Général Foy
75008 PARIS
France
info@ferrieres.net
+33 (0) 1 42 94 29 33
www.ferrieres.net