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SPORT in the workplace :
What does the law say?

benefits, obligations,
we tell you everything

Why is it that, in France, only one company in five offers its employees physical or sports activity?

It seems urgent to adopt corporate sport and its benefits

Since 2022, however, companies have been required to combat sedentary lifestyles, on pain of economic sanctions.

The figures speak for themselves:
With 80% of workers engaged in sedentary activity, there are 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 state 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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10 reasons to take up sport at work

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.

law 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.

Introducing sport to my company

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sPORT in the workplace
Who does what?

According to the French Labor Code, when it comes to setting up sports and PSAs in the workplace, it' s the CSE (Comité Social et Économique) that is the main and sole organizer.

‍"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.

the 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?

When the CSE is responsible for PSAs, it is up to the CSE to finance them from its budget dedicated to social and cultural activities.

‍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 exemptions are available?

The decree of May 31, 2021 specifies that the provision by the employer of sports facilities or the financing of physical and sports activity services (group lessons, competitions or sporting events) isno longer to be considered as a benefit in kind .

‍This amendment thus results in an exemption from social security contributions and contributions, but also from CSG and CRDS. (Social Security Code, art. L.136-1-1, III, 4°, f)

: the exemption does not apply to individual subscriptions or registrations...

‍Examples ofexemptions:
group 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 provision of 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?

Beware, this exemption may be limited depending on the case!

‍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?

In principle, on a voluntary basis, he can participate "in the promotion and development of physical and sporting activities" (Article L. 100-2 of the French Sports Code)

the safety of workers and protect their physical and mental health (article L. 4121-1 of the French Labor Code)
implement 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)
preventive measures to reduce occupational risks and make work less arduous

In the event of an accident: what does the law say?

The liability of the organizer (employer, CSE or company sports association) may be engaged if there is a failure in terms of information, supervision, or organization concerning safety and rescue.

‍Generally speaking, the employer is responsible for the health and safety of workers in the company: he is required to ensure the safety of sports facilities, to set up the information and training actions necessary to protect workers' health.

He can 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.

the 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 working time?

Further information:



"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