Social protection varies across subsidiaries

A common insurance contract and centralized agreements may suggest that social protection is uniform across all subsidiaries. However, differences in local conditions, collective agreements, and historical regimes mean that the specifics of social protection can vary from one company to another.

Group agreements and their scope

While group-level agreements establish guarantees, the BOSS clarifies that the collective nature of these guarantees must be assessed individually at each subsidiary. Each company must demonstrate how common acts and local data meet the conditions of the social benefit regime.

Exclusions and levies

The verification process focuses on the exclusion from the social security contribution base. This does not mean an exemption from all levies, as the CSG, CRDS, and social flat tax follow their own rules. The group agreement may be sufficient, provided it applies to the subsidiary in question.

Legal frameworks and validity

The scope of group agreements is defined by the Labor Code, with validity conditions assessed under specific articles. These must be distinguished from the assessment of the collective nature of guarantees within each company. A subsidiary included in a group agreement does not automatically require an additional decision.

Insurance contracts and implementation

An insurance contract outlines coverage with the insurer but does not replace the required modes of implementation, such as collective agreements or written decisions. In audits, the BOSS requires the production of relevant documents, with the insurance contract adding descriptive elements of the guarantees.

Document management and compliance

A centralized file is essential to avoid scattered copies and ensure quick access to applicable acts for each company and period. It is crucial to distinguish between missing documents and acts that were never established, as these situations require different corrective actions.

Defining categories and criteria

When guarantees do not cover all employees, categories must be defined using authorized criteria. A group-created grade grid is insufficient; instead, conventional classifications from branch agreements must be examined. Legal justification is required for any category used.

Manager classifications and salary thresholds

Managers and non-managers must be identified based on specific legal texts. Salary thresholds must align with allowed multiples, and classifications must be tied to conventional subdivisions. A group grade alone is not sufficient to define a category.

Professional uses and justifications

For professional uses, the nature of the use must be general and fixed within the profession. The BOSS emphasizes the need for careful justification to avoid overreaching conclusions. Different companies can use the same reference if conditions are met, but not all guarantees benefit from the presumption of collective nature.

Health coverage and justifications

For health expenses, the presumption of collective nature applies only if all employees are covered, subject to exemptions. Justifications must show that categories cover employees in identical professional situations, without inventing new criteria.

Corporate representatives and compliance

Corporate representatives may be included under certain conditions, but they do not automatically constitute a category. A minutes of meeting must be available, and in some cases, the absence of such a document does not automatically invalidate coverage.

Mergers and transfers

Mergers and transfers depend on the act that established the regime. A share acquisition is not the same as a change of employer, and different devices may coexist in the acquiring company under specific conditions.

Regime continuation and revocation

A regime from a collective agreement continues until a replacement text or for one year after the notice period. A regime from a unilateral decision or referendum continues with the new employer unless revoked or replaced by a collective agreement.

Rectification and reduction

Rectification of contributions must be qualified before quantification. Reductions may apply based on the nature of the breach, with specific multipliers for different cases. The reduction is not automatic and depends on the specific circumstances.

Review and evaluation

A thorough review should consider the acts defining the regime, the employees covered, and the declared contributions. This can be organized by company, guarantee, and period to ensure all aspects are evaluated.

Conclusion and compliance

The BOSS texts emphasize the importance of proper application of group agreements in each subsidiary. The group's safety depends on the correct implementation of these rules, ensuring compliance with all legal and procedural requirements.