Sous peine de sanction pécuniaire, les entreprises d’au moins 300 salariés ou appartenant à un groupe d’au moins 300 salariés doivent conclure un accord collectif d’entreprise ou de groupe portant sur le contrat de génération ou à défaut, adopter un plan d’action. Cet accord ou ce plan doit ensuite être déposé auprès de la Direccte.
La loi du 1er mars 2013 portant création du contrat de génération prévoyait que les entreprises qui, au 30 septembre 2013, n’auraient pas déposé un accord collectif ou un plan d’action conforme aux exigences légales pourraient être redevables de cette pénalité financière.
Cependant, afin de donner aux entreprises en cours de négociation le temps nécessaire pour conclure un accord collectif, le ministère du Travail recommande aux Direccte d’accorder un délai supplémentaire à celles qui n’auraient pas encore effectué de dépôt à cette date.
Ce sursis de « quelques semaines » sera appliqué, au cas par cas, par la Direccte compétente et ne visera que les entreprises ayant déjà entamé la négociation d’un tel accord collectif avant le 30 septembre 2013.
Rappel : la pénalité financière est déterminée en tenant compte de la situation économique et financière de l’entreprise, ainsi que des efforts mis en œuvre pour établir un accord ou un plan d’action conforme. Son montant est établi dans la limite de 1 % des rémunérations versées au cours de la période où l’entreprise n’est pas couverte par un accord collectif ou un plan d’action conforme (ou, si ce montant est plus élevé, 10 % du montant de la réduction Fillon dont elle a bénéficié sur cette même période).
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