The “omnibus” Law, dated 8 April 2018 (published on 11 April 2018 and effective from 15 April 2018) in 10 points
1. Full maintenance of salaries in case of work incapacity due to illness: the Law specifies the rules which are to apply when determining the salary to be paid during the incapacity period:
2. Student work: increase from 10 to 15 hours in the weekly time that students are allowed to work outside school holidays under a fixed-term employment contract of a maximum duration of five years.
3. Resignation of the employee due to the employer's gross misconduct: new entitlements to payment in lieu of notice and severance indemnity for the employee in case he/she resigns with immediate effect due to the employer's gross misconduct and the resignation is declared justified by the labour court.
4. Legal recourse of the Employment Fund ("Fonds pour l'Emploi") against the employer: if an employee's resignation due to the employer's gross misconduct is declared justified, the employer has an obligation to reimburse the unemployment indemnities paid to the employee.
5. Legal recourse of the Employment Fund against the employer and the employee: in case of a settlement agreement signed in the context of a resignation/dismissal with immediate effect for gross misconduct, the parties are required to reimburse to the Employment Fund, in equal parts, the unemployment indemnities paid to the employee.
6. Reemployment assistance (“aide au réemploi”): the reform consists of encouraging the employer to pay a "realistic" salary. Therefore, the reemployment assistance cannot exceed 50% of the gross salary paid by the new employer. The new salary and the reemployment assistance must match either 90% of the previous salary, or an amount equivalent to the limit of 3.5 times the minimum social salary ("salaire social minimum").
7. Hiring assistance: reimbursement of 12 times 50% of the minimum social salary to the employer who hires, under an indefinite employment contract, a job-seeker who is at least 45 years-old, or reclassified ("travailleur reclassé"), or handicapped, following the conclusion of a professional training internship (“stage de professionnalisation”).
8. Contribution of the State to the handicapped employee's salary this contribution is mainly based on the yield lost due to the employment of the handicapped employee. The lower limit of the State’s participation has been reduced from 40% to 30% (and may be increased up to 100% of the employee's salary) including the employer's social security contributions.
9. Income tax bonus in the event of hiring unemployed individuals: there is a modification regarding two elements of the income tax bonus which amounts to a monthly deduction of 10% of the gross salary. Firstly, entitlement to the income tax bonus is now subject to the condition that the hired individual has been registered at the ADEM for at least six months (instead of three months). Secondly, the length of the tax bonus has been reduced to 12 months (instead of 36 months).
10. Paid annual leave: the leave may be taken all at once, unless the needs of the service or the employee's wishes require a division of the leave. In the latter case, there is a requirement that at least one portion of the leave must amount to a minimum of two calendar weeks (instead of 12 continuous days).