LFSS for 2024: deciphering two measures

After much debate, law no. 2023-1250 of December 26, 2023 on the financing of social security for 2024 was published in the JO of December 27, 2023.. Here's an "HR" breakdown of the measures that caught our attention.

LFSS for 2024: deciphering measures relating to prescribed work stoppages

The article 65 frames the practice teleconsultationThe new system has been available throughout France since September 15, 2018.

Under the new system, in the event of remote consultation, the doctor will not be able to issue a medical leave. more than 3 daysor a stoppage that extends to more than 3 days the duration of a work stoppage already in progress, with certain exceptions:

  • prescription or renewal by the attending physician or midwife mentioned in article L.162-8-2 of the French Social Security Code,
  • impossibility, duly justified by the patient, of consulting a competent medical professional in order to obtain, by means of a prescription written in the patient's presence, an extension of the work stoppage.

The Social Security Financing Bill provided for this measure, which has now been adopted.

On the other hand, following censure by the French Constitutional Council, the provision aimed at suspend daily allowances social security in the event of a second medical examination by the employer, concluding that the stoppage was unjustified, no longer appears.

Finally, Article 64 of the Social Security Financing Act abolishes the waiting time applicable in the event of work stoppage following a medical interruption of pregnancy. This provision will apply no later than July 1, 2024.

LFSS for 2024: social security regime for severance pay on termination of contract

The social security regime for severance pay and retirement pay has recently been modified. to guarantee the same exemptions from social security contributions. Article 23 of the French Social Security Financing Act provides further clarification, stipulating that indemnities are exempt from social security contributions and CSG-CRDS including when they are taxable and up to the amount of compensation eligible for tax exemption.

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