In the absence of an agreement as provided for in article L. 2315-45, in companies with at least three hundred employees, a professional equality commission is set up within the social and economic committee. This committee is responsible in particular for preparing the committee’s deliberations provided for in 3° of article L. 2312-17, in the areas within its remit.
The employer pays the social and economic committee an annual operating subsidy equivalent to : 1° 0.20% of the gross payroll in companies with between fifty and less than two thousand employees ; 2° 0.22% of the gross payroll in companies with at least two thousand employees. This amount is added to the subsidy for social and cultural activities, unless the employer already provides the committee with a sum or…
In undertakings with several establishment social and economic committees, the operating budget of the central social and economic committee is determined by agreement between the central committee and the establishment committees. In the absence of an agreement, the procedures for setting up the operating budget of the central committee are determined by decree in the Conseil d’Etat.
In companies with at least fifty employees, the full members of the social and economic committee elected for the first time are entitled, under the conditions and within the limits laid down in article L. 2145-11, to an economic training course lasting a maximum of five days. The cost of the training is covered by the social and economic committee. This training may focus in particular on the environmental consequences…
I.-The Social and Economic Committee is subject to the accounting obligations defined inarticle L. 123-12 of the French Commercial Code. Its annual accounts are drawn up in accordance with the procedures defined by a regulation of the French Accounting Standards Authority (Autorité des normes comptables). II -A social and economic committee whose number of employees, annual resources and balance sheet total at the end of a financial year do not…
By way of derogation from article L. 2315-64, a social and economic committee whose annual resources do not exceed a threshold set by decree may fulfil its accounting obligations by keeping a book showing in chronological order the amounts and origin of the expenditure it incurs and the income it receives and by drawing up, once a year, a simplified summary statement providing additional information relating to its assets and…
The social and economic committee provides information on the significant transactions it has carried out. This information is provided in the notes to its accounts, in the case of a social and economic committee governed by Article L. 2315-64, or in the report mentioned in Article L. 2315-69, in the case of a social and economic committee governed by Article L. 2315-65.
When the group formed by the social and economic committee and the entities it controls, within the meaning ofarticle L. 233-16 of the French Commercial Code, exceeds, for at least two of the three criteria mentioned in II of article L. 2315-64 of this code, thresholds set by decree, the social and economic committee draws up consolidated accounts, under the conditions set out inarticle L. 233-18 of the French Commercial…
The annual accounts of the Social and Economic Committee are drawn up, in accordance with the procedures laid down in its internal regulations, by elected members of the Social and Economic Committee appointed by it from among its elected members. The documents drawn up in this way are made available, where applicable, to the statutory auditor(s) referred to in Article L. 2315-73. They are approved by the elected members of…
The social and economic committee draws up, in accordance with the procedures set out in its internal regulations, a report presenting qualitative information on its activities and financial management, in order to help the elected members of the committee and the company’s employees to analyse the accounts. Where the social and economic committee draws up consolidated accounts, the report covers the whole of the social and economic committee and the…
Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call us at +33 (0) 1 84 88 31 00 or send us an email.
is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
Resources
is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
Useful links
Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call +33 (0) 1 84 88 31 00 or send us an email.
All information exchanged through this website will be communicated to lawyers registered with a French Bar and will remain confidential.
