The Finance Act also now classifies the proceeds of stock options and share sales as salary income that is subject to the income tax regime.

The social security contributions regime for supplementary pension schemes has been radically overhauled over the past two years.

In a recent newspaper interview, Prime Minister Gabriel Attal announced that a reform of the unemployment insurance system was planned by the end of 2024. Whether any of his proposals will see the light.

Until now, the severance indemnity paid to employees within a mutual termination agreement was subject to 20% social security contributions (for the indemnity not exceeding...

In France, profit-sharing is the new black. After years of statutory value-sharing bonuses (starting in 2018) and the introduction of compulsory profit-sharing schemes in companies with at least 50 employees...

Decrees 2023-435 and 2023-436, in application of the new pension reform law, were published on 3 June 2023. In summary, they set out the rules on the progressive increase of the pension...

The publication of Decree No. 2026‑341 of April 30, 2026 marks a decisive shift in the regulatory treatment of French so-called “Autres FIA” (or “other alternative investment funds”...

The legal definition of "workplace accidents" under French law does not normally make global headlines. However, as many of you will have read, a recent decision

A draft bill was submitted to the National Assembly on 4 June 2025 to allow employees to request up to five salary advances per month.

The legal minimum hourly wage has increased to €11.65 gross (from €11.52 in 2023). The amount of the monthly minimum wage in France is now €1,766.92 gross for 35 worked hours per month.

Une gestionnaire sinistre a vu sa période d'essai rompue peu après l'annonce d'une grave maladie. Elle a saisi le conseil de prud'hommes pour contester cette rupture en invoquant un motif discriminatoire...

The part of the proposal that has gotten the most public attention is a gradual increase in the retirement age from 62 to 64. There is much more to the plan, however.

La loi de financement de la sécurité sociale a été promulguée le 31 décembre 2025 permettant l'entrée en vigueur immédiate ou différée...

This international agreement is a double-edged sword as it can help your retirement benefits as much as it can harm them.

These employees must provide proof of their anxiety-related damage, and the employer's failure to comply with its obligation to ensure safety must be established.

The 2024 Summer Olympic Games begin Friday, July 26. To celebrate this international event, Littler offices around the globe will share key changes in labor and employment laws that have transpired since the last...

The Minister for Public Accounts, Amélie de Montchalin, announced that the government has set a target of recovering €15 billion from tax and social security fraud in 2026, after having collected €13 billion out of the €20 billion detected in 2024.

La Cour de cassation a étendu le préjudice d'anxiété à toutes les substances nocives ou toxiques dans un arrêt du 11 septembre 2019.

The Paris office of Hogan Lovells is pleased to provide this English language edition of our monthly e - newsletter, which offers a legal and regulatory update covering France and Europe for February 2019.

Back in February, we reported on a new collective agreement aimed at promoting the employment of ‘experienced employees' in France.