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💡 The content of the BDESE differs from the 300 to 499 employees template if one of the following two thresholds is exceeded :
€100 million in turnover
€100 million in balance sheet total
The employer must provide information covering the following years :
2 previous years
Current year
3 following years, as projections
In the absence of a company agreement, the employer must indicate the following information in the BDESE :
1. Investments
A. Social investment :
a. Change in headcount by contract type (
), by age (
), by seniority (
) :
Headcount (It is advisable to refer to the classification of the collective agreement, the company agreement and the practices usually adopted in the company) :
Total headcount on 12/31 (in at least 3 or 4 items): every employee registered on the headcount regardless of the nature of their employment contract (
)
Permanent staff (in at least 3 or 4 items): full-time employees, registered on the headcount for the entire year in question and holding a permanent contract (CDI) (
)
Number of employees holding a fixed-term employment contract on 12/31 (in at least 3 or 4 items) (
)
Sum of the total monthly headcounts divided by 12 (in at least 3 or 4 items): employees registered on the headcount on the last day of the month in question (
)
Distribution by sex of total headcount on 12/31 (in at least 3 or 4 items) (
)
Distribution by age of total headcount on 12/31 (in at least 3 or 4 items): The distribution used should be the one usually used in the company provided at least four categories are distinguished, including young people under twenty-five (
)
Distribution of total headcount on 12/31 by seniority (in at least 3 or 4 items): The seniority distribution is the one usually used in the company (
)
Distribution of total headcount on 12/31 by nationality (in at least 3 or 4 items): French/foreign (
)
Distribution of total headcount on 12/31 according to a detailed qualification structure (in at least 5 or 6 items) (
)
External workers
Number of employees belonging to an outside company (service provider): external workers whose number is known to the company, either because it is specified in the contract signed with the outside company, or because these workers are registered on the headcount (
)
Number of interns (schools, universities …): internships longer than 1 week (
)
Average monthly number of temporary workers: any person made available to the company by a temporary employment agency (
)
Average duration of temporary employment contracts (
)
Number of the company's seconded employees (🚧)
Number of seconded employees hosted (🚧)
b. Changes in jobs by professional category
Hires :
Number of hires on permanent contracts (CDI) (
)
Number of hires on fixed-term contracts (CDD) (
), including the number of seasonal worker contracts (in at least 3 or 4 items) (🚧)
Number of hires of employees under 25 years old (
)
Departures (It is advisable to refer to the classification of the collective agreement, the company agreement and the practices usually adopted in the company) :
Number of resignations (in at least 3 or 4 items) (
)
Number of dismissals for economic reasons, including retirements and early retirements (in at least 3 or 4 items) (
)
Number of dismissals for other reasons (in at least 3 or 4 items) (
)
Number of terminations of fixed-term contracts (in at least 3 or 4 items) (
)
Number of departures during the probationary period (to be filled in only if these departures are counted in the total departures; in at least 3 or 4 items) (
)
Number of transfers from one establishment to another (in at least 3 or 4 items) (🚧)
Number of voluntary retirements and early retirements (in at least 3 or 4 items): distinguish the different legal and contractual systems of any kind (
)
Number of deaths (in at least 3 or 4 items) (
)
Promotions : number of employees promoted during the year to a higher category (in at least 5 or 6 items) (
)
Unemployment (It is advisable to refer to the classification of the collective agreement, the company agreement and the practices usually adopted in the company) :
Number of employees placed on partial unemployment during the year (in at least 3 or 4 items) (
)
Total number of hours of partial unemployment during the year: compensated and uncompensated, including hours compensated under total unemployment in case of stoppage of more than four consecutive weeks (🚧)
Number of employees placed on bad-weather unemployment during the year (in at least 3 or 4 items) (
)
Total number of hours of bad-weather unemployment during the year (in at least 3 or 4 items): compensated and uncompensated (🚧)
c. Evolution of employment of people with disabilities () and measures taken to develop it :
Number of disabled workers employed during the year in relation to the obligation to employ disabled persons to which it is subject (🚧)
Number of disabled workers as a result of work accidents occurring in the company, employed during the year (🚧)
d. Change in the number of interns (
)
e. Vocational training: investments in training, target audiences :
Continuing vocational training (in accordance with data relating to vocational training contributions from the payroll declaration) :
Percentage of the payroll allocated to continuing training (🆘)
Amount devoted to continuing training: Internal training; training carried out under agreements; payments to collection organizations; payments to accredited organizations; others; total. (🆘)
Number of trainees (in at least 5 or 6 items) (
)
Number of internship hours (in at least 5 or 6 items): paid and unpaid (🆘)
Training leave :
Apprenticeship: Number of apprenticeship contracts concluded during the year (🚧)
f. Working conditions :
Work accidents (
) and commuting accidents (
) :
Frequency rate of work accidents (in at least 3 or 4 items) (🚧)
Number of accidents with work stoppages divided by number of hours worked (🚧)
Number of work accidents with stoppage ×106 divided by number of hours worked (🚧)
Severity rate of work accidents (in at least 3 or 4 items) (🚧)
Number of days lost divided by number of hours worked (🚧)
Number of days lost × 10³ divided by number of hours worked (🚧)
Number of permanent disabilities (partial and total) notified to the company during the year (distinguish French and foreign) (🚧)
Number of fatal accidents: work, commuting (🚧)
Number of commuting accidents that resulted in a work stoppage (
)
Number of accidents involving temporary workers or service providers in the company (🚧)
Rate and amount of social security contribution for work accident insurance (🚧)
Distribution of accidents by material elements (Refer to the classification codes of material elements of accidents) :
Number of accidents related to the existence of serious risks - codes 32 to 40 (🚧)
Number of accidents related to falls with change in level - code 02 (🚧)
Number of accidents caused by machines (excluding those related to the risks above) - codes 09 to 30 (🚧)
Number of transport-handling-storage accidents - codes 01,03,04 and 06,07,08 (🚧)
Number of accidents caused by objects, masses, particles in accidental movement - code 05 (🚧)
Other cases (🚧)
Occupational diseases :
Number and name of occupational diseases reported to social security during the year (🚧)
Number of employees affected by work-related pathological conditions and characterization of these conditions (🚧)
Number of employer declarations of working processes likely to cause occupational diseases (🚧)
Safety expenses :
Working time duration and organization (It is advisable to refer to the classification of the collective agreement, the company agreement and the practices usually adopted in the company) :
Average weekly working hours displayed for workers and employees or equivalent categories (in at least 3 or 4 items). () It is possible to replace this indicator with the sum of hours worked during the year. (🚧)
Number of employees who received compensatory rest (in at least 3 or 4 items) :
Under the Labour Code and the Rural and Maritime Fishing Code establishing compensatory rest for overtime (🚧)
Under a contractual system (in at least 3 or 4 items) (🚧)
Number of employees benefiting from an individualized working hours system (in at least 3 or 4 items) (🚧)
Number of employees working part-time (in at least 3 or 4 items) :
Between 20 and 30 hours (🚧)
Other forms of part-time work (🚧)
Number of employees who benefited throughout the year from two consecutive weekly rest days (in at least 3 or 4 items) (🚧)
Average number of days of annual leave (excluding compensatory rest, in at least 3 or 4 items). This indicator may be calculated on the last reference period. (🚧)
Number of paid public holidays (in at least 3 or 4 items): specify restrictive conditions (🚧)
Absenteeism (It is advisable to refer to the classification of the collective agreement, the company agreement and the practices usually adopted in the company), counted, at choice, in days, half-days or hours :
Number of days of absence (in at least 3 or 4 items): not counted among absences are: various types of leave, disputes and national service (🚧)
Number of theoretical working days (🚧)
Number of days of absence due to illness (in at least 3 or 4 items) (
)
Distribution of absences due to illness by duration (in at least 3 or 4 items): the chosen ranges are left to the companies (🚧)
Number of days of absence for work accidents and commuting accidents or occupational diseases (in at least 3 or 4 items) (
)
Number of days of absence for maternity (in at least 3 or 4 items) (
)
Number of days of absence for authorized leave (family events, special leave for women …) (in at least 3 or 4 items) (🚧)
Number of days of absence attributable to other causes (in at least 3 or 4 items) (🚧)
Work organization and content :
Number of people working in alternating shifts or night shifts (🆘)
Number of people working in alternating shifts or night shifts over fifty years old (🆘)
Employees assigned to repetitive tasks (distinguish women-men). (🆘) Thresholds associated with occupational risk factors for repetitive work: Repetitive work characterized by performing tasks involving repeated movements, soliciting all or part of the upper limb, at a high frequency and under constrained pace :
Cycle time less than or equal to 30 seconds: 15 technical actions or more for a minimum of 900 hours per year
Cycle time greater than 30 seconds, variable cycle time or absence of cycle time: 30 technical actions or more per minute for a minimum of 900 hours per year
Physical working conditions :
Number of people habitually and regularly exposed to more than 80 to 85 dB at their workstation (🆘)
Number of employees exposed to cold and heat (🆘)
Number of employees exposed to extreme temperatures: temperature less than or equal to 5°C or at least equal to 30°C for a minimum of 900 hours per year (🆘)
Number of employees working outdoors habitually and regularly (🆘) : atmospheric conditions and flooding making work dangerous or impossible with regard either to the health or safety of employees, or to the nature or technique of the work to be performed
Number of samples, analyses of toxic products and measurements: information taken from the report of the director of the inter-company occupational health and prevention service (🆘)
Transformation of work organization: experiences of transforming the organization of work in order to improve its content (give the number of employees concerned) (🆘)
Expenses for improving working conditions :
Occupational health services (information taken from the report of the director of the inter-company occupational health and prevention service) :
Number of information and prevention visits and number of medical examinations (distinguish workers under general follow-up and those under enhanced individual follow-up) (🆘)
Number of supplementary examinations (distinguish monitored workers and others) (🆘)
Share of time devoted by the occupational physician to workplace analysis and intervention (🆘)
Unfit workers :
B. Material and intangible investment :
2. Professional equality between women and men
A. Indicators on the comparative situation of women and men in the company (numerical data by sex) :
a. General employment conditions :
Headcounts: Distribution by professional category according to different employment contracts (permanent or fixed-term) (
)
Duration and organization of work :
Distribution of headcounts according to working time: full-time, part-time (including between 20 and 30 hours and other forms of part-time) (
)
Distribution of headcounts according to work organization: shift work, night work, variable hours, atypical work including weekend work (🚧)
Data on leave :
Distribution by professional category (
)
According to the number and type of leaves longer than six months: time savings account, parental leave, sabbatical leave (
)
Data on hires and departures :
Distribution of hires by professional category and contract type (
)
Distribution of departures by professional category and reasons: retirement, resignation, end of fixed-term contract, dismissal (
)
Positioning within the company :
Distribution of headcounts by professional category (
)
Distribution of headcounts by level or hierarchical coefficient (
)
b. Remuneration and career progression :
Age :
Average age by professional category (
)
Average age by level or hierarchical coefficient (
)
Remuneration :
Average remuneration (
) or median (🚧) monthly by professional category
Average remuneration (
) or median (🚧) monthly by level or hierarchical coefficient. This indicator does not have to be provided when its mention is likely to breach the confidentiality of the corresponding data, notably given the small number of individuals in a level or hierarchical coefficient
Average remuneration (
) or median (🚧) monthly by age bracket
Number of women among the ten highest remunerations (🚧)
c. Training: distribution by professional category according to :
d. Working conditions, health and safety at work :
Distribution by workstation according to :
Work accidents, commuting accidents and occupational diseases (numerical data) :
Number of work accidents that resulted in a work stoppage (
)
Number of commuting accidents that resulted in a work stoppage (
)
Distribution of accidents by material elements (Refer to the classification codes of material elements of accidents) (🆘)
Number and name of occupational diseases reported to Social Security during the year (
)
Number of days of absence for work accidents, commuting accidents or occupational diseases (
)
Illnesses (
) :
Number of work stoppages (
)
Number of days of absence (
)
Illnesses that led to a work resumption examination :
B. Indicators relating to the reconciliation of professional activity and family responsibilities :
a. Leave :
Existence of a salary supplement paid by the employer for paternity leave, maternity leave, adoption leave (🆘)
Numerical data by professional category: number of days of paternity leave taken by the employee compared to the number of theoretical days of leave (🚧)
b. Organization of working time in the company :
Existence of work organization arrangements facilitating the reconciliation of family and professional life (🆘)
Numerical data by sex and by professional category :
Local services :
C. Action strategy :
Measures taken during the past year to ensure professional equality. Assessment of actions from the past year and the previous year. Evaluation of the level of achievement of objectives based on the selected indicators. Explanations about planned actions not carried out. (🆘)
Progress objectives for the coming year and associated indicators. Qualitative and quantitative definition of measures to achieve them. Evaluation of their cost. Schedule of planned measures. (🆘)
3. Equity, debt and taxes
A. Company's equity (🆘)
B. Loans and debts (🆘)
financial, including maturities and financial charges
C. Taxes and duties (🆘)
in particular, if any, the information contained in the report on corporate income tax
4. Remuneration of employees and executives
A. Evolution of salary remunerations :
a. Personnel costs (
)
including social contributions (🚧), salary changes by category and by sex (
), minimum base salary (
), average salary (
) or median (🚧), by sex and by professional category: all remunerations and social contributions legally or conventionally borne by the company
Amount of remunerations (sum of salaries actually received during the year by the employee): Choice of two indicators among the following groups :
Ratio between total annual payroll (in at least 5 or 6 items) and average monthly headcount (🚧)
Average December remuneration (permanent workforce) excluding bonuses with non-monthly periodicity ― base 35 hours (in at least 5 or 6 items) (🚧)
OR
Average monthly remuneration (in at least 5 or 6 items) (
)
Share of bonuses with non-monthly periodicity in the payroll declaration (in at least 5 or 6 items) (
)
Pay scale (distinguish at least 6 bands) (🆘)
Pay hierarchy :
Choice of one of the two following indicators :
Ratio between the average pay of the top 10% highest paid employees and that of the bottom 10% lowest paid employees (🚧)
OR
Ratio between the average pay of managers or equivalents (including senior managers and executives) and the average pay of unskilled workers or equivalents (🚧): to be taken into account, the categories concerned must include at least ten employees
Total amount of the ten highest remunerations (🚧)
Method of calculating remunerations :
Overall wage bill (
)
b. For public limited companies, total amount of remunerations paid to the 10 highest paid persons ()
B. Employee savings: profit-sharing, incentive schemes :
a. Total amount of the profit-sharing reserve (🆘) :
the amount of the reserve released - or the provision constituted - for profit-sharing on the results of the fiscal year in question
b. Average amount of participation and/or incentive per beneficiary employee (in at least 3 or 4 items) (🆘)
c. Share of capital held by employees (🆘)
(excluding executives) through an employee ownership scheme (profit-sharing, incentive, share ownership…)
C. Fringe benefits (🆘) (in at least 3 or 4 items) :
Social benefits in the company: for each benefit (notably bonuses by sex and by professional category, benefits in kind, welfare and supplementary pension schemes), specify the level of coverage for the categories selected for headcounts
💡 This indicator is to be provided only for companies with at least 500 employees and with turnover and/or balance sheet >€100M. It is also the only indicator that differentiates this BDESE template from that of companies with 300 to 499 employees.
D. Remuneration of executive officers (🆘)
social remunerations as presented in the management report, for companies subject to this obligation.
5. Employee representation and social and cultural activities
amount of the contribution to the social and cultural activities of the works council, sponsorship :
A. Employee representation :
a. Employee representatives and union delegates :
Composition of works councils and/or establishment councils with indication, if applicable, of union affiliation (🆘)
Participation in elections (by college) by categories of employee representatives (🆘)
Total volume of hours of mandate credits used during the year (🆘)
Number of meetings with employee representatives and union delegates during the year (🆘)
Dates, signatures and subject of agreements concluded in the company during the year (🆘)
Number of beneficiaries of worker education leave (🆘)
b. Information and communication :
Number of hours devoted to different forms of staff meetings (regular consultation meetings concerning relations and working conditions organized by the company) (🆘)
Characteristic elements of the reception system (🆘)
Characteristic elements of the upward or downward information system and level of application (🆘)
Characteristic elements of the individual interview system: specify their periodicity (🆘)
c. Disputes concerning the application of labour law (🆘) :
With indication of the nature of the dispute and, case by case, the solution that ended it
B. Social and cultural activities :
a. Social activities :
b. Other social charges :
Cost for the company of complementary benefits (health, death): direct payments or via insurances (🆘)
Cost for the company of complementary benefits (retirement): direct payments or via insurances (🆘)
Equipment provided by the company related to employees' living conditions in the course of work execution (🆘)
6. Remuneration of financiers
excluding employees and executives :
A. Remuneration of shareholders (🆘)
(distributed income)
B. Remuneration of employee share ownership (🆘)
(amount of shares held as part of employee savings, share in capital, dividends received)
7. Financial flows to the company
A. Public aids (🆘) :
Aids or financial advantages granted to the company by the European Union, the State, a local authority, one of their public establishments or a private body entrusted with a public service mission, and their use. For each of these aids, the employer indicates the nature of the aid, its purpose, its amount, the conditions of payment and use set, if such conditions exist, by the administration that awards it and its utilization.
B. Tax reductions (🆘)
C. Exemptions and reductions of social contributions (🆘)
D. Tax credits (🆘)
E. Sponsorship (🆘)
F. Financial results (🆘):
Turnover,
Profits or losses recorded
Overall production results in value and volume
Allocation of the profits made
8. Partnerships
A. Partnerships concluded to produce (🆘)
services or products for another company
B. Partnerships concluded to benefit (🆘)
services or products from another company
9. For companies belonging to a group, commercial and financial transfers between group entities
A. Capital transfers (🆘)
as shown in the individual accounts of the group companies when they are significant (notably major capital transfers between the parent company and subsidiaries)
B. Disposals, mergers, and acquisitions carried out (🆘)
10. Environment
A. General environmental policy (🆘) :
organization of the company to take environmental issues into account and, if relevant, evaluation or certification processes in environmental matters
B. Circular economy (🆘) :
Prevention and management of waste production: assessment of the quantity of hazardous waste
Sustainable use of resources: water and energy consumption
C. Climate change (🆘) :
Identification of sources of direct greenhouse gas emissions produced by fixed and mobile sources necessary for the company's activities (commonly called "scope 1 emissions")
When the company has this information, assessment of the volume of these greenhouse gas emissions
Greenhouse gas emissions inventory :
Inventory for companies with more than 250 employees in overseas departments and regions (Guadeloupe - French Guiana - Martinique - Mayotte - Réunion)
For other companies, the simplified inventory of their greenhouse gas emissions