Resale to staff: what legal framework for the employer

Resale to staff, a practice whereby an employer sells goods or services to its own employees, raises many legal questions. Indeed, this practice raises legal, social and economic issues that need to be carefully analyzed. In this article, we will explore the legal framework surrounding resale to staff and the obligations incumbent on employers.

Resale to staff is based primarily on the principle of freedom of contract, which allows parties to define the terms and conditions of their commercial relations. However, the employer is bound to respect certain obligations towards its employees, particularly by guaranteeing fair and transparent sales conditions. Furthermore, prohibitions and restrictions may be imposed by law to protect the interests of employees and prevent abuses.

The specific legal framework for resale to staff

Resale to staff is governed by national legislation and European directives on labor law and consumer protection. Specific constraints and conditions may also apply depending on the business sectors or types of goods/services concerned. It is therefore essential for employers to familiarize themselves with these specific rules to avoid any risk of non-compliance.

In 2021, the government expanded the law of February 10, 2020, against waste by introducing the opportunity for companies to promote reuse by offering material resale, internally at advantageous prices, while benefiting from an exemption from social charges under certain conditions.

This approach supports an eco-responsible initiative and also transforms employees into brand ambassadors, promoting products within their personal circle and thus contributing to the expansion and positive image of the company.

However, the legal framework and organization of these internal sales are highly regulated and can present more disadvantages than advantages for the company. Indeed, if the discount is greater than 30% of the public price including VAT: this constitutes a benefit in kind. It must appear on the employee's payslip and be subject to social contributions and income tax.

Learn more about how to set the right price for your private sale by reading our article on the subject.

Advantages and risks for the employer

Resale to staff can offer economic and strategic advantages for the employer, particularly by reinforcing employee loyalty and commitment. However, it also carries legal and social risks, such as accusations of discrimination or favoritism. To maximize advantages and minimize risks, it is essential to implement control and transparency measures.

In conclusion, resale to staff is a beneficial practice for the company and its employees that requires a thorough understanding of the legal framework and associated issues. By respecting the rules and adopting responsible practices, employers can take advantage of this practice while preserving the rights and interests of their employees. It is essential to stay informed about changes in the legal framework and to adapt accordingly to ensure ethical and legal conduct in the field of resale to staff.