Employers' legal obligations in France with regard to healthcare and death and disability benefits

What is social protection in France?

Social protection in France is based on a system combining Social Security, group insurance and, in some cases, supplementary schemes.

Social Security covers a portion of healthcare costs, but is insufficient to meet all needs. This is why employers are required by the law to subscribe supplementary schemes for their employees.

Since the ANI (Accord National Interprofessionnel) law came into force in 2016, companies have been required to provide group supplementary healthcare.

At the same time, some professional branches also require group life insurance to cover heavy risks (disability, death, incapacity to work).

Mandatory supplementary healthcare insurance in France: specific requirements

Mandatory healthcare insurance has a dual objective: improving access to healthcare for employees, and standardizing practices between companies.
 

Minimum legal requirements:
Each company must set up a complementary healthcare contract that complies with a "minimum care basket". This includes in particular :

• Full coverage of co-payments for medical consultations.
• Coverage for hospitalization, dental and optical care.
• Coverage for reimbursable drugs.

In addition, the employer must finance at least 50% of the contribution. The employee is responsible for the remainder.
 

Special cases and exemptions:
Some employees may opt out of this mutual insurance scheme under certain conditions, notably if they already benefit from coverage elsewhere (spouse's mutual insurance, etc.).

Death and Disability schemes in France: specific requirements

Unlike mandatory healthcare insurance, group insurance is not systematically compulsory. However, it may become so, depending on the applicable collective bargaining agreement and in all cases, for executive employees (Cadres).

Death and Disability schemes are designed to protect employees against serious events, such as:

• Incapacity for work.
• Permanent disability.
• Death.

Impact of collective bargaining agreements:
In specific sectors, such as construction or insurance, collective bargaining agreements require specific death and disability coverages. Employers are required to take out contracts that meet these requirements, or face sanctions.