The Interministerial Circular n°2012-17 dated October 2, 2012 provides that companies which, on September 4, 2012:
- are covered by an industry-wide or company-wide agreement or plan of action regarding seniors employment are considered as respecting their obligation regarding article L.138-24 of French social security Code.
- would fall within the scope of the provisions relating to agreements on employment of elderly workers (notably because of a threshold crossing) are also regarded as complying with the said obligation.
Consequently, they do not have to declare or pay a penalty of 1% of the remuneration paid to the employees and they cannot be subjected to an adjustment based on lack of coverage by an agreement or plan of action during this period. This applies until the deadline for negotiating "generations contracts" agreements to be determined by the provisions of a coming law.