The promulgation of the « overtime» section of the TEPA law (work, employment and purchasing power) on October 1 has tested the rapid response of HR managers who must urgently deal with the application of the law exempting overtime hours from taxes. Brico Dépôt met this challenge successfully with support from ADP, the service specialist in Human Resources Management.

«In the beginning, we welcomed the TEPA law with some apprehension because the directives were not very clear and the deadline was short. In the end, thanks to our joint efforts and ADP’s ability to work closely with us, we are very proud of our success in applying it in a timely manner», says Sabine Jaquard, Payroll Manager at Brico Dépôt.

To make sure clients manage the change smoothly, ADP has created a support package that includes information, work documents and practical training in order to explain clearly to employees the law and its impact on payroll.
As early as September, Brico Dépôt received an analysis file that detailed the specific calculation of overtime hours within its organization. It enabled working together to deploy the reform and deal with all the related complex questions.

« Setting up the reform meant two weeks of full-time work for two people in September and October, months that are traditionally quite busy », points out Sabine Jaquard.

The TEPA (work, employment and purchasing power) law
The first section of the TEPA law provides for the exoneration from payroll and income (IR) taxes on overtime hours worked by employees as of October 1, 2007. In this purview, employers will benefit from a reduction in charges for each hour of overtime worked and can, if need be, have recourse to the volume of overtime hours they consider necessary up to 220 hours per employee annually without increasing the cost of labor..

About Brico Dépôt
Brico Dépôt, a subsidiary of Kingfisher Group, the number one in Europe and ranked third worldwide, has an established, 14-year presence on the French market. Brico Dépôt is specialized in distribution of products for the construction and renovation market serving professionals and individuals alike. The company, today number three in the home improvement market in France, has 89 stores and employees more that 7000 people.

About ADP

ADP is specialized in services for Human Resources management.
Contractually committed to results, ADP takes charge of all or a part of the tasks of a company’s human resources department. Its service offerings include payroll, delivery of mandatory statements and labor reports, personnel administration, time and labor management, career and skills management and HR decision support.
With over 35 years of experience in this domain in France, ADP accompanies companies daily in the application of best HR practices, from operations to functional assistance including monitoring legislative changes. ADP proposes services for audit, consulting, training and change management, ensuring clients’ success in their projects.
ADP serves companies of all sizes in all sectors of activity, whether local, national or international. In France, the group employees 1900 people in 12 agencies to serve more than 9000 clients representing 2.6 million employees.