Advanced Search

Act No. 2008 - 1258 Of December 3, 2008 In Favour Of Labour Income

Original Language Title: LOI n° 2008-1258 du 3 décembre 2008 en faveur des revenus du travail

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
Learn more about this text...

Information on this text

Application texts

Summary

Amendment of the Labour Code, the General Tax Code, the Commercial Code, the Social Security Code. Amendment of Order No. 2006-344 of 23 March 2006 on supplementary occupational pensions: amendment of Article 8. Amendment of Order No. 67-830 of 27 September 1967 relating to the development of conditions of work with respect to the regime of collective agreements, the work of young people and restaurant titles: insertion after Article 19(1). Amendment of Act No. 96-987 of 14 November 1996 on the implementation of the City Recovery Pact: amendment of Article 12. Amendment of Act No. 2006-1771 of 30 December 2006 of Corrigendum Finance for 2006: amendment of section 130. Amendment of Act No. 2008-776 of 4 August 2008 to modernize the economy: amendment of section 48.

Keywords

STATEMENT , CODE , CODE , CODE , CODE , CODE , CODE , ORIENTATION OF THE PARTICIPATION OF THE SALARIAL EPAGEN AND ACTIONNARIAT , COMPETENCE , DRAFT LOI

Legislative records




JORF n°0282 of 4 December 2008 page 18488
text No. 1



LOI no. 2008-1258 of 3 December 2008 in favour of labour income (1)

NOR: MTSX0815247L ELI: https://www.legifrance.gouv.fr/eli/loi/2008/12/3/MTSX0815247L/jo/texte
Alias: https://www.legifrance.gouv.fr/eli/loi/2008/12/3/2008-1258/jo/texte


The National Assembly and the Senate adopted,
The President of the Republic enacts the following legislation:

Article 1 Learn more about this article...


At the beginning of the title of Book III of the third part of the Labour Code, the words "Dividend of Work:".

Article 2 Learn more about this article...


I. ― After Article 244 quater S of the General Tax Code, an article 244 quater T is inserted as follows:
"Art. 244 quater T.-I. ― Companies imposed on the basis of their real or exempt earnings under sections 44 sexies, 44 sexies A, 44 septies, 44 octies, 44 octies A, 44 decies, 44 undecies and 44 duodecies, and having entered into an interest agreement pursuant to Title I of Book III of Part III of the Labour Code may receive a tax credit under the terms of the agreements.
“II. – This tax credit is 20%:
“(a) The difference between the interest premiums referred to in the year I and the average of the premiums due under the previous agreement;
“(b) Or interest premiums referred to in the I due for the fiscal year when no interest agreement was in force for the four fiscal years prior to the first application of the current agreement.
"III. ― The premiums referred to in I may not be included in both the tax credit and another tax credit.
"IV. ― In the event of a merger, intakes or similar transactions made during the period of application of the current agreement or the previous agreement, or during one of the three exercises separating the agreement in progress of the previous agreement, the average of the premiums mentioned in a of II due by the absorbing company or recipient of the contributions and by the company providing is equal to the average amount of the multiplied premiums due to each employee in respect
"V. ― A decree sets the conditions for the application of this article, including the reporting obligations. »
II. ― After article 199 ter Q of the same code, an article 199 ter R is inserted as follows:
"Art. 199 ter R.-The tax credit defined in section 244 quater T is charged on the income tax due by the taxpayer for the year or period of twelve months in which interest premiums are due. If the amount of the tax credit exceeds the amount of the tax due in that year, the surplus is returned. »
III. ― After article 220 X of the same code, an article 220 Y is inserted as follows:
"Art. 220 Y.-The tax credit defined in section 244 quater T is charged on the corporation tax for the fiscal year under which interest premiums are due. If the amount of the tax credit exceeds the amount of the tax due under that fiscal year, the surplus is returned. »
IV. ― 1 of section 223 O of the same code is completed by a x as follows:
"(x) Tax credits issued by each company of the group under section 244 quater T; section 220 Y applies to the sum of these tax credits. »
V. ― The I to IV apply to the tax credit calculated under interest premiums pursuant to an interest agreement or to an interest agreement that is in progress on the date of publication of this Act amending the terms and conditions of calculation of interest, entered into as of the date of publication of this Act and no later than December 31, 2014. For the purposes of calculating the tax credit in the event of an agreement under way on the date of publication of this Act, the previous agreement is the period covered by the current agreement up to the date of effect of the annuitant.
VI. ― In companies that have entered into an interest agreement, or an avenger to an agreement in progress, from the date of publication of this Act and no later than June 30, 2009, and applicable as of that year, the employer may pay an exceptional premium to all employees.
This premium is distributed uniformly among employees or in terms of the same nature as those provided for by the agreement or the successor. Its amount is charged, after distribution, to 1,500 € per employee. It is taken into account for the application of theArticle L. 3314-8 of the Labour Code.
This premium cannot be substituted for wage increases and conventional premiums provided for by the salary agreement or by the employment contract. It cannot substitute for any of the compensation elements within the meaning ofArticle L. 242-1 of the Social Security Code and ofArticle L. 741-10 of the Rural Code paid by the employer or become obligatory under legal or contractual rules.
This premium is exempt from all contributions and contributions of legal or conventional origin made obligatory by law, with the exception of contributions defined in Articles L. 136-2 of the Social Security Code and 14 of Ordinance No. 96-50 of 24 January 1996 Reimbursement of social debt.
In the event that an employee who has subscribed to a pay savings plan as defined in Book III of Part III of the Labour Code affects the realization of this plan all or part of the amounts paid to him under this exceptional premium, these amounts are exempted from income tax, under the conditions prescribed by thearticle L. 3332-27 of the same code.
Payment of the premium is due no later than 30 September 2009.
VII. ― The exceptional premium provided for in VI is added to the tax credit calculation basearticle 244 quater T of the General Tax Code the year in which it is paid.
VIII. — Before June 30, 2014, Parliament assesses the mechanisms established by the I to VII on the basis of a report submitted by the Government by December 31, 2012.

Article 3 Learn more about this article...


After article L. 3312-7 of the Labour Code, an article L. 3312-8 is inserted as follows:
"Art. L. 3312-8. - An interest regime can be established at the branch level. Businesses of the industry who wish to do so benefit from this regime. They conclude an agreement under the conditions laid down in Article L. 3312-5. »

Article 4 Learn more about this article...


I. ― At the beginning of the last sentence of the second paragraph of Article L. 3323-5 of the Labour Code, the word ". They are replaced by the words: ", unless the employee requests the payment of all or part of the corresponding amounts under conditions fixed by decree. The application may be made on the occasion of each payment made for the distribution of the special interest reserve. The amounts referred to above, paid to current accounts."
II. ― Article L. 3323-9 of the same code is supplemented by a paragraph as follows:
"By derogation from section L. 3324-10, the participation agreement applicable in these companies may provide that all or part of the special interest reserve is payable only upon the expiry of a period of five years from the opening of these rights. »
III. ― Section 3 of Chapter IV of Title II of Book III of Part III of the Code is entitled: "Rules of Availability of Employee Rights".
IV. ― Section L. 3324-10 of the same code is amended as follows:
1° The first paragraph is supplemented by the words and two sentences as follows: ", unless the employee requests the payment of all or part of the corresponding sums under conditions established by decree. The application may be made on the occasion of each payment made for the distribution of the special interest reserve. However, a collective agreement that, pursuant to Article L. 3324-2, establishes a participation regime that includes a different basis of calculation from that established in Article L. 3324-1, may provide that all or part of the share of the sums paid to employees in respect of the participation in the results of the undertaking superior to the distribution of a special participation reserve calculated according to the terms of Article L. 3324-1 shall be negotiable or » ;
2° At the beginning of the second paragraph, the words are inserted: "When the sums were affected under the conditions laid down in Article L. 3323-2."
V. ― In the first paragraph of Article L. 3325-2 of the same Code, the words "returning to employees for participation" are replaced by the words "affected under the conditions laid down in Article L. 3323-2".
VI. ― The b of the 5 of section 158 of the General Tax Code is supplemented by a paragraph thus written:
"Subject to the exemption provided for in Article 163 bis AA, the provisions of a are also applicable to amounts returned to employees for participation in the company's results pursuant to Title II of Book III of Part III of the Labour Code. »
VII. ― The first paragraph of section 163 bis AA of the same code is supplemented by the words: "when affected under the conditions laid down in article L. 3323-2 of the same code".
VIII. ― I to V are applicable to employees' rights to participation in the results of the company awarded for the fiscal years ended after the promulgation of this Act.

Article 5 Learn more about this article...


At the 8th of Article L. 6313-1 of the Labour Code, after the words "economics" are inserted the words "and management".

Article 6 Learn more about this article...


Article L. 3322-1 of the Labour Code is supplemented by a paragraph as follows:
"It contributes to the implementation of participatory management in the company. »

Article 7 Learn more about this article...


The working code is thus modified:
1° Article L. 3312-2 is supplemented by a paragraph as follows:
"The employee of a group of employers can benefit from the scheme of interest set up in each of the adhering companies of the group to which he is made available under conditions set by decree. » ;
2° Article L. 3322-2 is supplemented by a paragraph as follows:
"The employee of a group of employers may benefit from the scheme of participation put in place in each of the adhering companies of the group to which it is made available under conditions fixed by decree. » ;
3° Article L. 3332-2 is supplemented by a paragraph as follows:
"The employee of a group of employers can benefit from the wage savings plan put in place in each of the adhering companies of the group to which it is made available under conditions fixed by decree. »

Article 8 Learn more about this article...


Article L. 3312-5 of the Labour Code is supplemented by a paragraph as follows:
"If none of the parties authorized to negotiate or ratify an agreement of interest under the conditions set out in 1°, 2° and 3° requests renegotiation within three months prior to the expiration date of the agreement, the agreement shall be renewed by tacit renewal, if the original agreement provides for the possibility. »

Article 9 Learn more about this article...


I. ― The working code is thus modified:
1° Article L. 3321-1 is amended as follows:
(a) The second preambular paragraph reads as follows:
"A decree in the Council of State determines the public institutions of the industrial and commercial state and the societies, groups or legal persons, regardless of their legal status, of which more than half of the capital is held directly by the State, which are subject to the provisions of this title. This decree sets out the conditions under which these provisions are applicable to them. » ;
(b) The last paragraph is replaced by two subparagraphs:
"The provisions of this title are also applicable to corporations, groups or legal entities, regardless of their legal status, of which more than half of the capital is held, together or separately, indirectly by the State and directly or indirectly by its public institutions, if they do not benefit from operating subsidies, are not in a monopoly situation and are not subject to regulated prices.
"A decree in the Council of State may determine societies, groupings or legal entities, regardless of their legal status, of which more than half of the capital is held together or separately, indirectly by the State and directly or indirectly by its public institutions, benefiting from exploitation subsidies, being in a monopoly situation or subject to regulated prices, which are subject to the provisions of this title. This decree sets out the conditions under which these provisions are applicable to them. » ;
2° In section L. 3323-10, the first occurrence of the words: "the entry into force of this section" is replaced by the words: "January 1, 2005" and the words: "at the entry into force of this section" are replaced by the words: "January 1, 2005".
II. ― This section applies effective May 1, 2008. Companies and public institutions that legally entered the scope of participation on that date remain subject to the same regime.

Article 10 Learn more about this article...


I. ― After article L. 3335-1 of the Labour Code, an article L. 3335-2 is inserted as follows:
"Art.L. 3335-2.-The sums held by an employee under the special reserve for the participation of employees in the company's results, of which he did not request the grant at the time of the termination of his employment contract, may be affected in the savings plan referred to in Articles L. 3332-1, L. 3333-1 and L. 3334-1 of his new employer. In this case, the period of unavailability of the transferred amounts is imputed on the blocking period provided for in the savings plan referred to in sections L. 3332-1 and L. 3333-1 on which they were transferred, unless these amounts are used to subscribe to an increase in capital provided for in section L. 3332-18.
"The sums held by an employee in a savings plan referred to in sections L. 3332-1 and L. 3333-1 may be transferred, at the request of the employee, with or without interruption of his employment contract, to another savings plan referred to in the same articles, including in his or her regulations a minimum blocking period equivalent to that set out in the original plan regulation. In this case, the unavailability period already elapsed of the transferred amounts is imputed on the blocking period provided for in the plan on which they were transferred, unless these amounts are used to subscribe to an increase in capital under section L. 3332-18.
"The sums held by an employee in a savings plan referred to in Articles L. 3332-1, L. 3333-1 and L. 3334-1 may be transferred, at the request of the employee, with or without interruption of his employment contract, to a savings plan referred to in Article L. 3334-1.
"The transferred amounts are not taken into account for the assessment of the ceiling referred to in the first paragraph of section L. 3332-10. They do not give rise to the additional payment of the undertaking provided for in section L. 3332-11, unless the transfer takes place on the expiry of their unavailability period or if the amounts are transferred from a savings plan referred to in sections L. 3332-1, L. 3333-1 to a savings plan referred to in section L. 3334-1. Amounts that have benefited from the Abundance Supplement under the conditions set out in the second paragraph of section L. 3332-11 may not be transferred unless the regulation of the plan under which the Abundance Supplement has been granted the authorization. »
II. ― This section applies effective May 1, 2008.

Article 11 Learn more about this article...


I. ― Article L. 3323-6 of the Labour Code is amended as follows:
1° After the first preambular paragraph, a sub-item reads as follows:
"The heads of these companies or, if they are legal persons, their presidents, general directors, managers or directors, as well as the spouse of the head of business if they are granted the status of a co-working partner or associate partner referred to in the jointArticle L. 121-4 of the Commercial Code, can benefit from this regime. » ;
2° In the last paragraph, the words: "and their employees then benefit under the same conditions" are replaced by the words: "their employees and the beneficiaries referred to in the second paragraph shall be applied."
II. ― After the second paragraph of Article L. 3324-2 of the same code, it is inserted a paragraph as follows:
"In companies with the usual workforce of between one and two hundred and fifty employees, the share of the special interest reserve exceeding the amount that would have resulted from a calculation made under Article L. 3324-1 may be apportioned between the employees and the heads of these undertakings, the presidents, directors general, manager or executive board members if it is a joint corporation, the spouse of the headArticle L. 121-4 of the Commercial Code. »
III. ― Section L. 3324-5 of the same code is amended as follows:
1° In the first and second paragraphs, the word "employed" is replaced by the word "beneficiaries";
2° The first paragraph is supplemented by a sentence as follows:
"For the beneficiaries referred to in the second paragraph of section L. 3323-6 and the third paragraph of section L. 3324-2, the distribution is calculated proportionally to the annual remuneration or professional income tax imposed on income tax for the previous year, capped at the highest wage paid in the company, and within the limits of individual distribution limits determined by the same decree. »
IV. ― At the first sentence of the first paragraph of Article L. 3324-7, Article L. 3324-8 and the first paragraph of Article L. 3324-12 of the same code, after the word "employees" are inserted the words "and, if any, the beneficiaries referred to in the second paragraph of Article L. 3323-6 and in the third paragraph of Article L. 3324-2,".
V. ― In the first paragraph of article L. 3324-10 of the same code, the words "for the benefit of employees" are deleted.
VI. ― In article L. 3324-11 of the same code, after the words "workers" are inserted the words "and, if any, beneficiaries referred to in the second paragraph of Article L. 3323-6 and in the third paragraph of Article L. 3324-2."
VII. ― In the third paragraph of Article L. 3325-2 of the same Code, after the words: "employees" are inserted the words: "and, where applicable, beneficiaries referred to in the second paragraph of Article L. 3323-6 and in the third paragraph of Article L. 3324-2".
VIII. ―Aux 1° and 2° of Article L. 136-2 of the Social Security Code, the references: "L. 441-4", "L. 442-4" and "L. 443-8" are replaced respectively by the references: "L. 3312-4", "L. 3324-5" and "L. 3332-27".
IX. ― In the second sentence of the second paragraph of article L. 136-3 and the third sentence of the third paragraph of article L. 136-4 of the same code, the references: "L. 441-4 and L. 443-8" are replaced by the references: "L. 3312-4, L. 3324-5 and L. 3332-27".

Article 12 Learn more about this article...


In the first paragraph of Article L. 3312-3 and second paragraph of Article L. 3332-2 of the Labour Code, the word "cent" is replaced by the words "two hundred and fifty".

Article 13 Learn more about this article...


Article L. 3332-2 of the Labour Code is supplemented by a paragraph as follows:
"Non-employed workers targeted toArticle L. 134-1 of the Commercial Code or under Book V of the insurance code having an individual contract with a company whose products they market may benefit from the salary savings plan put in place in the company, if the regulation provides, under conditions fixed by decree. »

Article 14 Learn more about this article...


The last sentence of the first paragraph of Article L. 3332-11 of the Labour Code is as follows:
"This contribution can be made up of funds from interest, participation in the company's results and voluntary payments from beneficiaries. »

Article 15 Learn more about this article...


The last paragraph of Article L. 3333-7 of the Labour Code is supplemented by a sentence as follows:
"This regulation may also provide for the same terms of conclusion of the amendments made necessary by legislative or regulatory provisions after the institution of the plan. »

Article 16 Learn more about this article...


Article L. 3334-2 of the Labour Code is amended as follows:
1° In the first sentence, after the words: "implemented", the words are inserted: "on the initiative of the company or";
2° It is added a paragraph to read:
"When the company has at least one union delegate or has a business committee, the collective pension savings plan is negotiated under the conditions set out in section L. 3322-6. If, at the end of the negotiation, no agreement has been reached, a notice of disagreement is established in which the respective proposals of the parties and the measures that the employer intends to apply unilaterally are recorded. »

Article 17 Learn more about this article...


After article L. 3334-5 of the Labour Code, an article L. 3334-5-1 is inserted as follows:
"Art. L. 3334-5-1. - A savings plan for the collective pension may provide for the default membership of the employees of the company, unless otherwise advised by the employees. Employees are informed of this clause under conditions provided by decree. »

Article 18 Learn more about this article...


In article L. 3334-3 of the Labour Code, the word "five" is replaced by the word "three".

Article 19 Learn more about this article...


Article L. 3334-6 of the Labour Code is supplemented by a paragraph as follows:
"In addition, if the plan regulations provide, companies may make an initial payment in this plan, within the limits of a ceiling set by decree, even in the absence of an employee's contribution. This payment is subject to the same social and fiscal regime as the contributions of the companies referred to in the first paragraph. »

Rule 20 Learn more about this article...


Chapter VI of title IV of Book III of Part III of the Labour Code is thus amended:
1° The title is thus written: "Council for the Guidance of Participation, Interest, Savings and Employee Ownership";
2° An article L. 3346-1 is inserted as follows:
"Art.L. 3346-1.-The Board of Guidance on Participation, Interest, Savings and Employee Ownership has the following tasks:
« 1° To promote with companies and employees the mechanisms of participation, interest, wage savings and employee ownership;
« 2° Evaluate these devices and formulate any proposals that may promote their dissemination.
“It may also be seized by the Government and the competent commissions of each Assembly of any matter within its competence. Reports and recommendations prepared by the Guidance Board are communicated to Parliament and made public.
"The orientation council is chaired by the Prime Minister or his representative. A decree determines its composition and operating procedures, in conditions that ensure its independence and representativeness and ensure the quality of its work. »

Article 21 Learn more about this article...


After the second paragraph of Article L. 3332-20 of the Labour Code, it is inserted a paragraph as follows:
"From the third fiscal year ended, the sale price of securities issued by companies employing less than five hundred employees may be determined, at the discretion of the company, according to one of the methods described in the preceding two paragraphs. »

Article 22 Learn more about this article...


I. ― The first sentence of the fourth paragraph of Article L. 225-185 of the Commercial Code is supplemented by the words "and L. 225-186-1".
II. ― After article L. 225-186 of the same code, an article L. 225-186-1 is inserted as follows:
"Art.L. 225-186-1.-In a corporation whose securities are admitted to negotiations on a regulated market, options that qualify for the subscription or purchase of shares may not be assigned to the persons referred to in the fourth paragraph of Article L. 225-185 unless the corporation meets at least one of the following conditions for the fiscal year in which these options are allocated:
« 1° The company shall, under the conditions set out in sections L. 225-177 to L. 225-186, make an allocation of options for the benefit of all its employees and of at least 90% of all employees of its subsidiaries within the meaning of Article L. 233-1 and subject to Article L. 210-3;
« 2° The company shall, under the conditions set out in sections L. 225-197-1 to L. 225-197-5, issue a free allocation of shares for the benefit of all its employees and at least 90% of all employees of its subsidiaries within the meaning of Article L. 233-1 and subject to Article L. 210-3;
« 3° An agreement of interest in the meaning ofArticle L. 3312-2 of the Labour Codea derogatory participation agreement within the meaning of Article L. 3324-2 of the same code or a voluntary participation agreement within the meaning of Article L. 3323-6 of the same code is in force within the company and for the benefit of at least 90% of all employees of its subsidiaries within the meaning of Article L. 233-1 and falling under Article L. 210-3 of this Code. If, in the corporation or its subsidiaries referred to above, agreements are in force or were in force for the previous year, the first authority authorized by a general assembly after the date of publication of the Act No. 2008-1258 of 3 December 2008 in favour of labour income can only intervene if the companies concerned modify the terms and conditions for calculating each of these agreements by means of an agreement or an avender or pay a supplement of collective interest within the meaning of theArticle L. 3314-10 of the Labour Code or a special reserve supplement for participation within the meaning of Article L. 3324-9 of the same code. »
III. ― Article L. 225-184 of the same code is supplemented by a paragraph as follows:
"This report also indicates the number, price and maturity dates of the options for subscription or purchase of shares made, during the year, by the companies referred to in the previous paragraph, to all recipient employees and the number of them and the distribution of options agreed between the categories of these beneficiaries. »
IV. ― The first and second paragraphs of Article L. 225-197-1 of the same code are supplemented by the words "and in accordance with the conditions referred to in Article L. 225-197-6".
V. ― After article L. 225-197-5 of the same code, an article L. 225-197-6 is inserted as follows:
"Art.L. 225-197-6.-In a corporation whose securities are admitted to negotiations on a regulated market, shares may not be issued under the first and second paragraphs of Article L. 225-197-1 unless the corporation meets at least one of the following conditions under the year in which these shares are issued:
« 1° The company shall, under the conditions set out in sections L. 225-197-1 to L. 225-197-5, issue a free allocation of shares for the benefit of all its employees and at least 90% of all employees of its subsidiaries within the meaning of Article L. 233-1 and subject to Article L. 210-3;
« 2° The company shall, under the conditions set out in sections L. 225-177 to L. 225-186, make an allocation of options for the benefit of all its employees and of at least 90% of all employees of its subsidiaries within the meaning of Article L. 233-1 and subject to Article L. 210-3;
« 3° An agreement of interest in the meaning ofArticle L. 3312-2 of the Labour Codea derogatory participation agreement within the meaning of Article L. 3324-2 of the same code or a voluntary participation agreement within the meaning of Article L. 3323-6 of the same code is in force within the company and for the benefit of at least 90% of all employees of its subsidiaries within the meaning of Article L. 233-1 and falling under Article L. 210-3 of this Code. If, in the corporation or its subsidiaries referred to above, agreements are in force or were in force for the previous year, the first authority authorized by a general assembly after the date of publication of the Act No. 2008-1258 of 3 December 2008 in favour of labour income can only intervene if the companies concerned modify the terms and conditions for calculating each of these agreements by means of an agreement or an avender or pay a supplement of collective interest within the meaning of theArticle L. 3314-10 of the Labour Code or a special reserve supplement for participation within the meaning of Article L. 3324-9 of the same code. »
VI. ― Article L. 225-197-4 of the same code is supplemented by a paragraph as follows:
"This report also indicates the number and value of the shares that, during the year, have been allocated free of charge by the companies referred to in the previous paragraph to all the beneficiary employees as well as the number of them and the distribution of the shares allocated between the categories of these beneficiaries. »
VII. ― I to VI shall apply to the powers of option or to the free powers of action authorized by the Extraordinary General Meetings held from the date of publication of this Act.

Article 23 Learn more about this article...


Thepre-last sentence of the first paragraph of Article 8 of Order No. 2006-344 of 23 March 2006 for additional occupational pensions is thus drafted:
"The sole purpose of this legal entity is to administer one or more professional pension institutions. »

Article 24 Learn more about this article...


I. ― Each year, a group of experts decides on the evolution of the minimum wage of growth.
The report on this occasion is addressed to the National Collective Bargaining Commission and the Government. He's made public.
The Government shall submit to the National Collective Bargaining Commission, prior to the annual setting of the minimum wage, an analysis of the national economic accounts and a report on the general economic conditions. If this report deviates from that prepared by the expert group, the Government in writing motivates these differences with the National Collective Bargaining Commission.
A decree determines the modalities for the application of the preceding paragraphs, including the conditions under which the experts referred to above are designated, ensuring their independence.
II. ― The Labour Code is amended as follows:
1° At 5° of Article L. 2271-1, after the word "given", are inserted the words ", after having taken note of the annual report prepared by a group of experts designated for that purpose,"
2° In sections L. 3231-6 and L. 3231-11, the date: "July 1" is replaced by the date: "January 1".
III. ―Article L. 3231-6 of the Labour Code, in its drafting of this Act, is applicable as of January 1, 2010. The effective date of fixing the minimum growth wage for the year 2009 is maintained as of July 1.

Rule 25 Learn more about this article...


After section 19 of Ordinance No. 67-830 of 27 September 1967 on the development of conditions of work with regard to the regime of collective agreements, the work of young people and the restaurant titles, an article 19-1 is inserted as follows:
"Art. 19-1. - Recognized charitable associations of public utility providing food aid are allowed to collect donations in the form of restaurant titles by employees. »

Rule 26 Learn more about this article...


I. ― The III of Article L. 241-13 of the Social Security Code is supplemented by a paragraph thus written:
"When the employer did not fulfill in a calendar year the obligation defined to 1° of Article L. 2242-8 of the Labour Code under the conditions provided for in articles L. 2242-1 to L. 2242-4 of the same code, the amount of the reduction is reduced by 10 per cent in respect of remuneration paid in that same year. It is reduced by 100% when the employer does not fulfill this obligation for the third consecutive year. »
II. ― The I of Article L. 131-4-2 of the same code is supplemented by a paragraph as follows:
"When the employer did not fulfill in a calendar year the obligation defined to 1° of Article L. 2242-8 of the Labour Code under the conditions set out in sections L. 2242-1 to L. 2242-4 of the same code, the amount of exemption is reduced by 10% for remuneration paid that same year. It is reduced by 100% when the employer does not fulfill this obligation for the third consecutive year. »
III. ― Act No. 96-987 of 14 November 1996 on the implementation of the City Recovery Pact is amended as follows:
1° Article 12 is supplemented by a VII as follows:
« VII. ― Where the employer has not fulfilled the obligation defined in a calendar year 1° of Article L. 2242-8 of the Labour Code under the conditions set out in sections L. 2242-1 to L. 2242-4 of the same code, the amount of exemption provided for in I is reduced by 10% in respect of remuneration paid this same year. It is reduced by 100% when the employer does not fulfill this obligation for the third consecutive year. » ;
2° In the fourth paragraph of Article 12-1, the word and reference: "and VI" are replaced by the references: ", VI and VII".
IV. ― After second paragraph of Article 130 of Act No. 2006-1771 of 30 December 2006 For 2006, a sub-item is inserted:
"When the employer did not fulfill in a calendar year the obligation defined to 1° of Article L. 2242-8 of the Labour Code under the conditions set out in sections L. 2242-1 to L. 2242-4 of the same code, the amount of exemption is reduced by 10% for remuneration paid that same year. It is reduced by 100% when the employer does not fulfill this obligation for the third consecutive year. »
V. ― After the V of Article L. 752-3-1 of the Social Security Code, a V bis is inserted as follows:
"V bis. ― Where the employer has not fulfilled the obligation defined in a calendar year 1° of Article L. 2242-8 of the Labour Code under the conditions set out in sections L. 2242-1 to L. 2242-4 of the same code, the amount of exemption is reduced by 10% for remuneration paid that same year. It is reduced by 100% when the employer does not fulfill this obligation for the third consecutive year. »
VI. – I to V are applicable as of January 1, 2009.

Rule 27 Learn more about this article...


I. ― Article L. 241-13 of the Social Security Code is amended as follows:
1° In the fourth sentence of the first paragraph, the words: "the minimum wage of growth" are replaced by the words: "the reference wage defined in the second paragraph";
2° In the last sentence of the first paragraph, the words: "the minimum wage of growth" are replaced by the words: "the reference wage referred to in the second paragraph";
3° After the first preambular paragraph, a sub-item reads as follows:
"The reference wage is the national professional minimum wage of employees without qualification applicable to the company within the meaning of 4° of Article L. 2261-22 of the Labour Code within the limit of the applicable minimum wage of growth. However, this reference wage is deemed to be equal to the minimum wage of growth in force when the national professional minimum wage of non-qualification employees has been increased to a level equal to or greater than the minimum wage of growth in the two calendar years preceding that of the calendar month for which the reduction is calculated. A decree sets out the modalities for determining this reference salary. » ;
4° In the second paragraph, the words "in the previous paragraph" are replaced by the words "in the first paragraph";
5° In the second and third sentences of the third paragraph, the words: "minimum salary of growth" are replaced by the words: "reference wage referred to in the second paragraph".
II. ― IV of Article 48 of Law No. 2008-776 of 4 August 2008 the word "fourth" is replaced by the word "fifth".
III. - By 31 December 2010, the Government shall prepare a report after the advice of the National Collective Bargaining Commission, which shall:
1° The application of section 26 of this Act;
2° The situation of branch pay grids, on the one hand, of the minimum wage of growth and, on the other, of the different hierarchical factors related to professional qualifications in the industry. The situation of the pay grids is appreciated by considering the ratio between, on the one hand, the number of branches of more than five thousand employees whose monthly minimum professional wage of employees without qualification has not been increased to a level equal to or greater than the minimum wage of growth in the last two years and, on the other hand, the number of branches of more than five thousand employees, according to the terms fixed by the decree mentioned in I. For the establishment of the ratio referred to in the previous sentence, the number of branches is estimated with respect to their scope in force on the date of publication of this Act.
This report is made public and transmitted to Parliament.
IV. ― The I of this section comes into force from a date fixed by order made in the light of the report referred to in the first paragraph of the III, no later than January 1, 2011, unless the ratio referred to in 2° of the III has decreased by at least 50% since the date of publication of this Act. A decree made after the advice of the National Collective Bargaining Commission adjusts the timetable for the implementation of the provisions of I.
This law will be enforced as a law of the State.


Done in Paris, December 3, 2008.


Nicolas Sarkozy


By the President of the Republic:


The Prime Minister,

François Fillon

Minister of Economy,

industry and employment,

Christine Lagarde

Minister of Labour, Social Relations,

of the family and solidarity,

Xavier Bertrand

_______
(1) Preparatory work Act No. 2008-1258.

National Assembly:
Bill No. 1096;
Report of Mr. Gérard Cherpion, on behalf of the Cultural Affairs Committee, No. 1107;
Opinion of Mr. Louis Giscard d'Estaing, on behalf of the Finance Committee, No. 1106;
Opinion of Mr. Patrick Ollier, on behalf of the Committee on Economic Affairs, No. 1108;
Discussion on September 22-25, 2008 and adoption, after an emergency statement, on September 25, 2008 (TA No. 187).

Senate:
Bill, passed by the National Assembly, No. 502 (2007-2008);
Report of Ms. Isabelle Debré, on behalf of the Social Affairs Committee, No. 43 (2008-2009);
Opinion of Mr. Serge Dassault, on behalf of the Finance Committee, No. 48 (2008-2009);
Discussion on 27 and 28 October 2008 and adoption on 28 October 2008 (TA No. 6).

National Assembly:
Bill, amended by the Senate, No. 1215;
Report of Mr. Gérard Cherpion on behalf of the Joint Parity Commission, No. 1231;
Discussion and adoption on November 19, 2008 (TA No. 205).

Senate:
Report of Ms. Isabelle Debré, on behalf of the Joint Parity Commission, No. 76 (2008-2009);
Discussion and adoption on 27 November 2008 (TA No. 17).


Download the document in RTF (weight < 1MB) Extrait du Journal officiel électronique authentifié (format: pdf, weight : 0.62 Mo) Download the document in RDF (format: rdf, weight < 1 MB)