As of January 1, 2025, all private-sector companies in France that have implemented a group health, life, or retirement plan through an Employer’s Unilateral Decision (DUE) must update this document to remain compliant with URSSAF regulations. This update is essential to maintain social contribution exemptions linked to collective schemes.
Why Is the DUE Mandatory in 2025?
The DUE is one of three legal methods for formalizing the implementation of a collective social protection plan:
- Through a company agreement,
- Through a referendum,
- Or through a DUE, when the employer decides alone to implement a collective plan.
This method is widely used, especially among SMEs. However, for the DUE to be valid and enforceable, it must comply with strict formal requirements, both in substance and in form.
Two Mandatory Mentions to Include in the DUE in 2025
According to the ministerial instruction of June 17, 2021 (n°DSS/3C/5B/2021/127), the DUE must now include two essential provisions:
- Maintenance of Coverage During Employment Suspension
This applies in cases such as parental leave, sick leave, or sabbatical. If the employee receives full or partial salary maintenance, health and life insurance coverage must continue. - Redefinition of Objective Employee Categories
Categories must now be defined according to the 2017 ANI criteria, rather than the 1947 classification. This means a clear distinction between executives and non-executives, as well as consideration of roles, responsibilities, and contractual status.
What Are the Risks of Non-Compliance with URSSAF?
In the event of an URSSAF audit, failure to update or provide proof of delivery of the DUE to employees may result in:
- Reassessment of social contributions on employer contributions,
- Loss of the collective and mandatory nature of the plan,
- Financial penalties that can significantly impact the company’s cash flow.
To avoid this, it is essential to:
- Draft a DUE that complies with legal requirements,
- Deliver it to each affected employee,
- Keep proof of delivery (letter, signature, payslip, or hand delivery).
HR Formalities for a Compliant DUE
To be compliant, your DUE must include:
- Beneficiaries of the plan: eligible employees and potential dependents,
- Coverage and contributions: type of benefits, coverage level, employer/employee contribution split,
- Maintenance terms during employment suspension,
- Effective date and duration of the plan, including renewal or revision terms,
- Opt-out cases: as per URSSAF rules (spouse’s plan, individual plan, short-term contracts, etc.),
- Objective categories: based on 2017 ANI criteria.
How to Prove URSSAF Compliance?
Compliance is not only about the content of the DUE but also its distribution and traceability. Best practices include:
- Digital or paper archiving of the signed or delivered DUE,
- Mention on the payslip or in the employee file,
- Clear communication during onboarding or plan implementation,
- Annual updates in case of changes to coverage or categories.
Mandatory DUE in 2025: A Strategic HR Issue
Beyond URSSAF compliance, the DUE is a structuring HR tool. It helps:
- Formalize employer commitments,
- Clarify employee rights,
- Reinforce transparency in social protection policies.
In a context of increased URSSAF audits and heightened sensitivity to employee benefits, companies have every reason to secure their practices.
Support and Compliance Audit
To secure your DUE, it is recommended to:
- Consult a specialized broker or social protection lawyer,
- Conduct a URSSAF compliance audit,
- Implement a clear HR process for drafting, distributing, and archiving.
Anticipate to secure
The mandatory DUE in 2025 is more than an administrative document: it is a lever for URSSAF compliance and a strategic HR tool. By following the required HR formalities, companies can:
- Preserve social contribution exemptions,
- Avoid reassessments,
- Strengthen employee trust,
- And structure their social protection policy for the long term.
Anticipate, formalize, and communicate: these are the keys to turning a regulatory obligation into an HR best practice, while strengthening the employer-employee relationship over time.