DELSOL Avocats advises the CNJE (French National Confederation of Junior-Enterprises), an association governed by the 1st July 1901 law, which federates some 200 Junior-Enterprises, whose future is threatened by a reconsideration of their derogatory status by the social authorities. The CNJE brings together 25,000 students and is therefore the first student association movement in France. Junior-Enterprises are a network of « professional tutoring », thanks to which students put into practice their theoretical education thus increasing their skills and facilitating their future professional integration.
Camille ROUSSET and her team, in particular Marion GRENERON, legal advisor, assist the CNJE in order to secure Junior-Enterprises’ legal status.
Junior-Enterprises are non-profit associations managed by students. They offer services to companies in various fields : engineering, finance, communication, architecture, agronomy, IT and web, marketing, strategy, law, translation, etc.
The ACOSS (French Central Agency for Social Security bodies) and URSSAF (French Organization for the payment of social security and family benefit contributions), based on a decision delivered by the Court of Cassation dated 15 June 1988 , tend to consider that there is a subordination link between Junior-Enterprises and students carrying out missions for companies. This interpretation could result in the requalification of the services provided by the students members of the Junior-Enterprises as an « employment contract » and lead to the obligation to pay other social contributions - such as unemployment insurance - and could have consequences in terms of application of labour law.
If Junior-Enterprises had to pay all common social contributions, most of them would have no choice but to close down.
This requalification could also result in these students being subject to the general social security system, whereas until now they benefit from a derogatory status, with a reduced flat rate tax base.
However, such a requalification is contrary to the educational purpose of the services provided by students, under the supervision of other students, but also to their organization and time management freedom.
It would be at odds with the fact that this student network creates social and financial solidarity between students just as many students have been weakened by the social and health crisis.
The CNJE, with the assistance of DELSOL Avocats, has referred these difficulties to the ACOSS and UNEDIC (French National Professional Union for Employment in Industry and Trade), without success to date, despite the urgency of the current reporting deadlines set at the end of 2022.
As a result, the CNJE has decided to refer, with the support of DELSOL Avocats, to the ministers and members of Parliament in charge of the matter, in the prospect of the discussion to take place in Parliament about the Social Security Financing Bill (PLFSS) for 2023. The transposition in the law of the derogatory regime - which is based on ministerial letters - from which Junior-Enterprises benefit, would clarify and secure their situation, while ensuring the durability of a concept which has proven itself since 1967.
Camille ROUSSET, partner and co-head of the « Employment Law - Social Welfare Law » department at DELSOL Avocats and mediator, is mobilised on this priority subject and has drafted the amendment that will be submitted to the ministers and members of Parliament.
 Cass. soc. 15 juin 1988, n°86-10.732