Fiscal subject related
The following is a breakdown of these conditions:
- Opening on Sunday for shops without employees: If a business (of any type) is opened by the manager alone on a Sunday, it can do so without prior authorization, as long as no employee is required. However, the manager must make sure that no prefectural decree prohibits Sunday opening for their business.
- Opening on Sunday for food retail businesses: All food retail businesses (such as bakeries, pastries, cheese shops, butcher shops, delicatessens, fishmongers, etc.) are authorized to open on Sundays until 1 p.m., regardless of the number of employees. If employees are employed, their employment contract must mention the obligation to work on Sundays. In food retail outlets with a sales area of more than 400 m², employees working on Sundays receive a salary increase of at least 30%.
- Opening on Sunday for hotels, cafes, and restaurants: These businesses can open on Sundays without any time restrictions or prior authorization and regardless of the number of employees. However, their employment contract must mention the obligation to work on Sundays.
- Opening on Sunday for shops in tourist areas: Businesses located in international tourist areas or tourist areas are authorized to open on Sundays without prior authorization.
- Opening on Sunday in stations: Shops located in certain train stations (such as Paris Saint-Lazare, Paris Gare du Nord, etc.) are authorized to open on Sundays. However, employees must volunteer to work on Sundays, and the employer must have their written agreement.
- Opening on Sunday in commercial areas: Businesses located in shopping areas or centers can open on Sundays if they meet one of the following conditions: (a) they are part of a commercial area with more than 20,000 m² of sales area, with more than two million customers per year and accessible by individual and collective transport, or (b) they are part of a border area with a sales area of more than 2,000 m² and an annual number of customers greater than 200,000 and located less than 30 km from a foreign competing offer. Employees must volunteer to work on Sundays and the employer must have their written agreement.
- Opening on Sunday for certain non-food retail businesses: Non-food businesses that do not fall into the above categories are not normally allowed to open on Sundays. However, there are three exceptions: (a) "Mayor's Sundays": the mayor can authorize the collective opening of shops 12 Sundays a year, (b) opening if provided for in the convention or company agreement, and (c) opening with a prefectural derogation.
If a business wishes to open on Sunday but does not fall into any of the categories listed above, they can request a permanent or temporary authorization from the prefect, provided they can justify that closing on Sunday would be detrimental to the public or compromise the normal functioning of the company.
Regarding employees working on Sundays, Sunday is considered a day of legal rest for employees. However, an employer authorized to open on Sunday can ask employees to work that day, subject to certain rules, such as an increase in remuneration and/or compensatory rest and the prior agreement of the employee in certain cases.
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Already subscriber? LoginNew document was uploaded: Recorded webinar: Fiscalization and online sales in European countries
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