The law on voluntary commitment and simplification of community life provides for the possibility for employees to make donations of days of rest and paid holidays, in monetized form, to certain associations. Emmanuel Labrousse, co-head of Walter France’s Social working group, provides the necessary details.
This device is inspired by that existing in terms of donation of resting days to a parent of deceased or seriously ill children*. This law of 2024 aims to support voluntary commitment and to simplify associative life ; It is revolved around two main axes. Donations of days of rest in monetized form : An employee can donate, in monetized form, a number of days of rest and leave not taken to an organization defined by the General Tax Code. This possibility of donation also concerns annual paid leave for the duration exceeding 24 working days. It follows from this provision that the donation can only relate to the fifth week of paid leave. In addition, The donation should also concern the days of additional conventional or legal leave (leave, seniority, fractionation, etc.). It should be noted that the employee and the employer must agree on the principle of donation and the beneficiary organization. The employee cannot impose this donation on his employer. If this legal provision has officially entered into force on April 17, 2024, the number of days of rest and leave that can be given, as well as the methods of their monetization, must be specified by a decree which is still not published. The practical implementation of this device is therefore always suspended, lack of technical details.
Leave to work in associations
This law also extends associative commitment and citizenship for the exercise of associative responsibilities to the volunteer delegates of the Defender of Rights. So an employee, Volunteerly exercising the delegate missions of the Defender of Rights **, can benefit from six working days of leave per year to enable it to develop associative life and the exercise of volunteer associative responsibilities. These days can be split into half-days ***. This leave is not remunerated (Unless conventional otherwise provisions).
* Article L1225-65-1 of the Labor Code.
** Article L3142-54-1 modified of the Labor Code.
*** Articles L3142-54-1 and L3142-59 of the Labor Code.
