SPORT law for companies :
Understanding corporate sports regulations
benefits, obligations, limits,
we tell you all about sport at work
Why is it that, in France, only one company in five offers its employees physical or sports activity?
It seems urgent to embrace corporate sport and its benefits...
Since 2022, companies have been required to combat sedentary lifestyles, on pain of financial penalties.
The figures speak for themselves: With 80% of workers engaged in sedentary activity, we see 87% of related illnesses (back pain, neck pain, Musculoskeletal Disorders (MSD), weight gain, cardiovascular problems, etc.).
And yet, it has been proven that physical activity in the workplace has an impact on employees' health, increasing their productivity, improving their morale, reducing work-related accidents by 32%...
We therefore act on quality of life at work (QVCT) and well-being.
Tosum up: integrating sport into the workplace helps both to preserve employees' physical and moral health, and to prevent the emergence of psychosocial risks...
It's hardly surprising, then, that the French government has decided to encourage the practice of PSA in the workplace, and will seek to include it in its Quality of Working Life (QWL) policy.
10 compelling reasons to take up sport at work
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Developing sports in the workplace: a public health issue!
In 2019, the Pacte law (Action Plan for the Growth and Transformation of Companies) considers this issue as corporate social responsibility.
Then, in view of the Paris 2024 Olympic and Paralympic Games, the government will draw up a national sport-health strategy 2019-2024.
Objective : to democratize sport for an additional 3 million regular sportsmen and women, by the time of the Olympics.
This bill, named "Sport and Society", has undergone numerous changes, the most recent of which is the law of March 2, 2022 aimed at democratizing sport in France.
Thislaw considers the company as a strategic space to generalize the practice of sport, just like school or university, we find two amendments concerning it:
▪️L the obligation for boards of directors to consider sporting and culturalissues when implementing corporate strategy.
▪️La the possibility for companies to include sport and its issues in the definition of their raison d'être.
Discover the benefits of sport at work
Productivity improvement
Reducing absenteeism
Team-building
Enhanced brand image
Attracting and retaining talent
Company sports law: legal and regulatory obligations for employers
Employers must take all necessary measures to prevent occupational hazards and ensure the safety of workers. This includes information, training, prevention and safety measures relating to sports activities in the workplace.
This obligation also includes information on the measures taken to remedy these risks and ensure the safety of workers during the practice of sports activities in the workplace.
Employers must also take into account obligations relating to the arduous nature of work, and implement measures to prevent or reduce the arduousness of tasks performed by workers during sporting activities.
The employer may be prosecuted before the social security or criminal courts in the event of fault or failure to comply with safety regulations.
sPORT in the workplace
Who does what?
"The social and economic committee ensures or supervises the management of physical or sporting activities, and may decide to participate in their financing" (French Labor Code, art. L.2312-80)
It is up to the CSE to ensure their management: creation of a sports hall adapted to the premises, subscription to an outdoor sports hall, sporting activities for employees, etc.
It can also delegate its competence either to an association or to the employer.
Ifthe company has fewer than 50 employees, this competence is shared between the members of the CSE and the employer.
Ifthe company has no CSE, then it's up to the employer to take charge.
Caution: if the employer ignores the competence of the CSE, he risks the offence of obstruction.
Corporate sports: who pays for what?
Sourcesand references:
French Sports Code Article L.121-9
French Labor Code Code travail : art. L.2312-80 et seq.
art. R.2312-35 et seq.
art. L.2312-5 et seq.
art. L.2312-80
Corporate sports: what tax and social security exemptions are available?
Tax exemptions
To qualify for this exemption, sports activities must be offered to all company employees without discrimination. Timetables and conditions for the use of facilities or services must be clearly communicated to all employees.
Expenditure eligible for exemption must be justified and directly linked to the practice of physical or sporting activities within the company.
Tax exemptions apply only to expenditure incurred by the company in setting up and financing sporting activities. Subscriptions or individual registrations are not covered by this exemption.
Social security exemptions
Companies can benefit from a total or partial exemption from employers' social security contributions on expenses related to company sports activities.
This exemption applies to expenses related to setting up sports activities, including registration fees, subscriptions, equipment, and coaching or supervision services.
Limits to be respected
For example, the amount of funding for physical and sports activities is exempt up to an annual limit of 5% of the monthly value of the Social Security ceiling multiplied by the number of employees in the company.
▪️Si expenditure exceeds this limit, the excess amounts are included in the base for social security contributions and tax.
In addition, sports activities must be offered to all company employees on an equitable, non-discriminatory basis.
This amendment thus leads to an exemption from social security contributions, but also from CSG and CRDS. (Social Security Code, art. L.136-1-1, III, 4°, f)
Please note: the exemption does not apply to individual subscriptions or registrations...
Examples ofexemptions:
▪️Financementgroup classes in physical and sports activities
▪️Financement events or competitions of a sporting nature
▪️Mise use of a sports hall owned or rented by the company
▪️Mise use of changing rooms and showers changing rooms and showers
▪️Mise sports equipment
▪️Souscrire group gym membership
▪️Offrir access to a sports app to enable employees to train at their own pace.
Subject tocertain conditions: These exemptions are effective provided that the equipment or services offered are accessible to all employees without discrimination, with clear information concerning times etconditions of use.
Sport in the workplace: what are the limits?
Withoutlimits: "the provision by the employer of equipment for collective use dedicated to the practice of physical and sporting activities, such as a sports hall belonging to the company or a space managed by it, or the rental of which it pays for, for the purposes of the practice of physical and sporting activity"
With limits: the amount of the financing of physical and sports activities is exempt, up to an annual limit of 5% of the monthly value of the Social Security ceiling (€183 as at January 1, 2023) multiplied by the number of employees in the company.
If the ceiling is exceeded, the sums are then included in the base for social security contributions.
Sourcesand references:
LFSSpour 2021 : art.18 Decree of May 28, 2021
Social Security Code art. L.136-1-1 et D.136-2 art. L.130-1 and R.130-1
French Labor Code Code du travail : art. R.2312-35
Sport in the workplace: what are the employer's obligations?
Itmust:
▪️Assurerthe safety of workers and protect their physical and mental health (article L. 4121-1 of the French Labor Code)
▪️Mettreimplement all necessary measures to achieve this (information, training, prevention, safety)
▪️Informer and train employees on the risks of products or manufacturing processes used by the company, but also on the measures taken to remedy them (article L. 4141-1 of the French Labor Code)
▪️Despreventive measures to reduce occupational risks and make work less arduous
In the event of an accident: what does the law say?
Generally speaking, the employer is responsible for the health and safety of workers in the company: he or she is required to ensure the safety of sports facilities, to set up the information and training actions necessary to protect workers' health.
He or she may therefore be considered liable and prosecuted before the social security courts (in the event of fault) or before the criminal courts (in the event of breaches of safety ruleś or for unintentional injury or manslaughter).
Tip: Check that your insurance policy covers this kind of risk...
The CSE which, in companies with 50 or more employees, "ensures and controls the management of physical and sporting activities", and any sports association set up for this purpose, may also be sued depending on the case.
Caution: while there is an obligation of means, there is no such obligation concerning results.
Despitethe efforts made, the measures taken, accidents can happen...
In these conditions, the liability of the organizers is not concerned.
Please note : an accident occurring in a company gym may be classified as an industrial accident in certain cases...
The gym must meet the following standards:
▪️Avoir a ventilation and sanitation system
▪️Une strategy and equipment for fire prevention
▪️Une adapted sanitary facilities
▪️L accessibility for disabled employees
▪️Une first-aid kit and display of emergency numbers easily accessible and visible
In the event of an accident, we try to answer the following questions to determine responsibility and whether or not an accident occurred in the workplace:
▪️L Did the accident occur during a sports activity on the company premises?
▪️Un Was there a relationship of subordination during the activity?
▪️L Did the accident occur during personal activities unrelated to work?
▪️La Was the employee's participation in the activity voluntary or compulsory?
▪️L Did the sporting activity take place during a break or on company time?
Our tips for preventing accidents during company sports activities
Before implementing sports activities in the workplace, it is essential to carry out a risk assessment to identify potential hazards and take appropriate preventive measures. Identify the specific risks associated with each proposed sporting activity, such as the risks of injury, falls, or physical overexertion.
2.Staff training
Before taking part in sporting activities, ensure that all participants, including supervisory staff, have received adequate training in safety rules, appropriate techniques and first aid.
Organize regular awareness-raising sessions to remind participants of good safety and accident prevention practices.
3.Adapt activities to skill levels
Adapt sporting activities to participants' skill levels to avoid accidents linked to inappropriate practice or overly high challenges.
Offer options and alternatives to enable everyone to participate at their own pace and according to their abilities.
Ensure that all equipment used during sporting activities is in good working order, correctly fitted and suitable for the activity being undertaken.
Encourage participants to wear appropriate protective equipment, such as helmets, knee guards, wrist guards, depending on the type of activity.
5. Adhere to safety rules and continuous awareness
Establish and enforce clear safety rules for all sporting activities, such as zone boundaries, behavior guidelines and warning signs.
Explain to participants the potential risks associated with each activity and the steps to take to avoid them.
Promote a safety culture within the company by encouraging employees to report any problems or incidents related to the practice of company sports.
Hold regular awareness-raising meetings on safety risks and good practices to maintain constant awareness among employees.
6.Intervene quickly in the event of an incident
Put in place an emergency action plan to react quickly in the event of an accident or injury during sports activities.
Ensure that all supervisory staff are trained in first aid and know how to react in an emergency situation.
Sport at Work Act: The importance of choosing the right insurance to protect your employees and your company
Assessing the company's specific needs
Compare offers from different insurers
Request detailed quotes from several insurers to evaluate the options available and choose the one that best suits your company's needs.
Check essential warranties
Professional indemnity is particularly important for covering damage caused to third parties during company sports activities, while personal accident insurance covers medical expenses and loss of income in the event of accident or injury to employees.
Examine coverage exclusions
Check whether special conditions apply to certain sporting activities or types of injury, and ensure that your company has adequate cover for these risks.
Professional indemnity insurance is particularly important for covering damage caused to third parties during company sports activities, while personal accident insurance covers medical expenses and loss of income in the event of employee accident or injury.
Consult the documentation provided by insurers
Study the documentation provided carefully to ensure you fully understand the terms and conditions of the proposed insurance cover, and ask questions if necessary.
https://www.gouvernement.fr/actualite/un-guide-pour-developper-le-sport-en-milieu-professionnel
https://cnosf.franceolympique.com/cnosf/fichiers/File/CNOSF_Juridique/Sport_Entreprise/guideentreprise.pdf
https://www.sports.gouv.fr/sport-en-entreprise-84 https://www.urssaf.fr/portail/home/employeur/calculer-les-cotisations/les-elements-a-prendre-en-compte/les-avantages-en-nature/avantages-en-nature-relatifs-a-l.html
"I think in March I'll walk my kids to school every day I telecommute! 2km assured each time!"
JG Burlet
"Whatever the rank, I loved doing the challenge with you. I am super proud of you all: a crazy team!"
Carole Daniel
"Hello, I too had a little slump yesterday at home, so I took my bike and came to the class twice in a row! This hasn't happened to me in a long time!"
Dorothée Grimonpont