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FranceLégifrance

JTEKT Mandeure renews 10-day CET cash-out and retirement transfers

Signed 20 April with five unions, the 2026–2027 avenant funds CET twice yearly, halves the use threshold, and allows 10 cash-out or retirement-transfer days.

By Taxxa AI OyPublished 21 September 2026

Payroll & Labour

JTEKT Column Systems France has renewed its time-savings account (CET) options for its single Mandeure establishment in avenant n° 4 to the 20 January 2012 establishment accord, signed on 20 April 2026Legifrance with the CFDT, CFE-CGC, CGT, FO and UNSALegifrance after talks on 16 April. The fixed-term avenant runs 1 January 2026 to 31 December 2027Legifrance with no tacit renewalLegifrance, continuing a cash-out and retirement-transfer practice used since 2022 to support purchasing power and retirement savings.

Individual CET funding now happens twice a year: in January, once prior-year individual RTT and cycle-account balances at 31 December are known, and in June, once seniority-leave and cycle balances at 31 May are known. The minimum threshold for any use of the individual CET drops from one day to half a dayLegifrance.

All employees may cash out individual CET days up to 10 paid days a yearLegifrance, capped at the whole-day balance if below ten. For 2026, following a December 2025 payroll cash-out, a single payment campaign runs on July 2026 payslips; for 2027, two campaigns run on February and July payslips, each on request to HR through the CET payment slip before the 1st of the payment month.

Non-cadres may also transfer CET days to their PERECOL collective retirement plan up to 10 days a yearLegifrance, in a single July campaign. Cadres may split up to 10 days a year between the PEREOB mandatory supplementary plan and the PERECOLLegifrance, likewise in the July campaign on request before the 1st of the month. If legislation or branch rules change mid-term, the parties reconvene, and any more favourable legal provision applies instead.

Legal basis: JTEKT Column Systems France avenant n° 4 of 20 April 2026 to the establishment CET accord of 20 January 2012 (articles L. 2231-5, L. 2231-5-1 and D. 2231-2, D. 2231-4, D. 2231-5 du Code du travail on notification, filing and publication).

File CET cash-out or PERECOL/PEREOB transfer requests with HR before the 1st of the July 2026, February 2027 or July 2027 payroll months.

Sources

Avenant à l'accord d'établissement relatif à la simplification du compte épargne temps de la société JCSFR pour l'exercice 2026-2027