Assessment of the Benefit in Kind: Loans at Preferential Rates for Banking Establishment Employees

Pay

Loans at preferential rates granted to employees because of their membership of the banking establishment: assessment of the benefit in kind

• Under the terms of Article L. 244-3 of the Social Security Code, the formal notice can only concern the contributions payable during the three calendar years preceding the year in which it is sent, as well as the contributions payable during the year of its dispatch. It results from the combination of articles L. 242-1, paragraph 1^is, and R. 243-6 of the Social Security Code that the payment of remuneration constitutes the triggering event for social security contributions. Remuneration is considered to be the sums paid to employees in return for or on the occasion of their work, in particular benefits in kind. When a banking establishment grants its employees loans at preferential rates because of their membership of the company, the contributions relating to the resulting benefit are payable on the date of repayment of each loan installment. This advantage must be assessed by comparing the preferential rate for loans granted to employees and the rate granted to non-employee borrowing customers of the banking establishment on the same date of subscription of the loans. (Civ. 2^e22 Jan. 2023, n° 21-15.803, FS-B)

Breach of contract

Unemployment insurance allowance paid to agents who are involuntarily deprived of employment (art. L. 5424-1 of the labor code): agent who has been employed successively on a fixed-term contract by a public employer and another employer

• It results from Articles L. 5422-1 of the Labor Code and 2 of Appendix A to Decree No. 2019-797 of July 26, 2019, Article L. 5424-1 of the Labor Code, IV of the Article 72 of Law No. 2019-828 of August 6, 2019 and Articles 2 and 3 of Decree No. 2020-731 of June 16, 2020, and Article R. 5424-2 of the Labor Code, on the one hand, that when a person, after having been employed under a fixed-term contract (CDD) by a public employer who is not affiliated to the insurance scheme, has worked for an employer who is affiliated to it, in the under a fixed-term contract that has expired, this public employer is liable for the payment of return-to-work assistance (ARE) when it has employed the person concerned for a longer period. 2) It also follows that the public employer cannot maintain that, in such a…