In a context of legislative and regulatory changes, complementary social protection (CSP) is undergoing a significant reform impacting both employers and employees. This reform aims to secure existing arrangements and enhance their accessibility for workers. To better understand the stakes of this reform, it is essential to examine the main provisions and the actions that employers must implement.
Overview of complementary social protection
Before addressing the reform, it is important to briefly recall what complementary social protection is. It refers to the set of benefits and guarantees offered by provident and insurance organizations to cover risks related to health, welfare, and retirement for French workers. CSP thus complements the mandatory social security system.
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This system allows, in particular:
- to improve the level of reimbursement for health expenses,
- to guarantee a replacement income in case of temporary or permanent incapacity to work,
- to build up retirement savings to enjoy a better standard of living during retirement.
Main points of the CSP reform
The reform of complementary social protection, introduced by decree n°2021-148 of February 12, 2021, came into effect on January 1, 2022. It mainly concerns private sector employers and their employees. The objectives of this reform are multiple:
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- to ensure better accessibility to health arrangements,
- to strengthen the role of social partners in the establishment and monitoring of guarantees,
- to develop equity among organizations offering contracts,
- to simplify and secure the conditions for tax and social deductions.
Accessibility to diverse health coverage rights
The reform aims to broaden access to health coverage guarantees by removing certain restrictive conditions for benefiting from CSP. Thus, all self-employed workers, including those not covered by a mandatory health insurance scheme, can now benefit from collective guarantees for Loss of Earnings Insurance (LEI), provided they meet certain conditions.
Increased role of social partners
To strengthen their influence on the arrangements, it is planned that social partners can negotiate and conclude collective agreements on CSP at the branch or company level for employees. These agreements will take into account the specificities of each sector, particularly in terms of risk profiles and professional situations.
Obligations for employers
As part of this reform, employers must consider several points:
- the compliance of contracts,
- the management of part-time work,
- the establishment of a financial participation scheme by employees.
Compliance of contracts
Employers are responsible for ensuring that the contracts offered to their employees meet the new regulatory requirements mentioned above. They must ensure that the guarantees offered are accessible to all self-employed workers, without any discrimination, and that they comply with the provisions set forth by collective agreements regarding CSP.
Management of part-time work
To ensure equal treatment among all employees, regardless of their working hours, the reform requires employers to facilitate access to health and welfare arrangements even for those working part-time. Contracts must therefore provide suitable conditions for these employees without penalizing their level of social protection.
Financial participation of employees
Finally, employers will need to consider implementing a financial participation scheme by employees for their complementary social protection. This could be based on a fixed or variable distribution, depending on the level of guarantees subscribed and the employee’s income level.
The reform of complementary social protection represents a real challenge for employers who will need to adapt quickly to the new legal provisions to ensure better accessibility and equity in health and welfare coverage for their employees.