The number of interns per company is now limited.

Internship

On the 10th of July 2014 a law regulating internship in France has been voted.

Today the application decree has been published.

As of now the number of interns working at the same time in one company is limited to:

  • 3 if the company has less than 20 employees.
  • 15% of the workforce the company has at least 20 employees.

Also, the decree indicates that one tutor cannot supervise more than 3 interns at the same time.


Reminder
An intern is a student with an internship agreement between himself, his school and the company. The duration of the internship cannot exceed 6 months per academic year.
An employee of the company must be designated as a tutor for the intern.
An intern can receive a gratification. The part of this gratification which exceeding 3.6€ per hour (as of the 1st of September 2015) is subject to social contribution.

No more « sommes isolées » as of the 1st of January 2016.

Termination payroll

The “sommes isolées” are exceptional gross amounts paid to the employee and due to the termination of his employment contract.

The retirement contributions paid on these gross amounts were distinct from the normal retirement contributions.

As of the 1st of January this will no longer be the case.


Exemple of “sommes isolées” :
Indemnity for unpaid vacation | indemnity for unpaid RTT | Termination indemnity subject to social contributions | Definite term contract indemnity | Indemnity for non-concurrence clause …

Reduction by half of the termination indemnity exempted from social contributions

Part of the termination indemnity is exempted from social contributions and CSG/CRDS contributions. However, when a termination indemnity exceeds 10 times the annual social security sealing it is fully subject to social contributions.

This may change in 2016 as the parliament modified the 2016 finance law to have this exemption limit reduced to 5 time the annual social security sealing.


Reminder :
2015 annual social security sealing: 38 040 €
Expected 2016 annual security sealing : 38 616 € (to be confirmed)

FPExpert

Employees can renounce to their days for splitting vacation.

On the 6th of October, a court judgment confirmed that an employee can renounce to the additional vacation days he acquired by splitting the use of his vacation.

Additional vacation days are acquired when an employee takes more than 3 days of vacation outside of the vacation period from 1st of May to 31st of October.

In this case, the employer allowed the employees to use vacation days for personal convenience outside of the legal vacation period only if the employees renounced in writing to the supplementary vacation days.

This policy has been approved by the court.

FPExpert