#2026-259Decree No. 2026-259 of April 8, 2026, Establishing Rules for Social Dialogue and Professional Training Contributions
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
This law defines the process for trade unions and employer organizations in France to report their use of funds received for social dialogue and professional training. They must submit an annual report detailing their resource use, verified by an auditor or accountant. If funds are unused, they must be returned or reported as carried over. This affects all organizations receiving such funding.
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Key Changes
- Mandatory annual reporting of fund usage
- Auditor verification of reports
- Provision for unused funds to be returned or carried over
Obligations
What this law requires
Trade unions and employer organizations receiving social dialogue and professional training funds must establish and submit an annual report detailing their resource use to the fund-managing association within six months following the end of the fiscal year.
Annual reports must identify all resources received during the year, specify the attachment year of each funding received, identify and describe the means implemented to achieve planned missions, and describe the charge allocation process for these missions.
Beneficiary organizations must provide, upon request from the fund-managing association's board of directors, all documents and supporting materials used to establish the annual report for a period of three years following the relevant fiscal year.
Annual reports must be certified by a statutory auditor (commissaire aux comptes) if the organization is required to appoint one, or otherwise by a certified accountant (expert-comptable).
The certification must verify concordance between report information and the organization's accounting records, compliance with decisions regarding charge allocation processes, and the existence and proper implementation of the charge allocation process.