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Decree No. 2002-719 2 May 2002 Relating To Relief From Social Security Contributions Provided For By Section L. 241-13-1 Of The Code Of Social Security In Hotels, Cafes, Restaurants

Original Language Title: Décret n° 2002-719 du 2 mai 2002 relatif à l'allégement de cotisations sociales prévu par l'article L. 241-13-1 du code de la sécurité sociale dans les hôtels, cafés, restaurants

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Summary

Application of Act 2000-37 of 19 January 2000, in particular Article 19.It is added to section 4 of chap. I of Title IV of Book II of the Code of Social Security, after art. R. 241-9-2, s. R. 241-10 to R. 241-13.Since the entry into force of the Act of 19 January 2000 on the negotiated reduction of working time, undertakings applying a collective agreement setting the duration of the work to no more than 35 hours per week or 1 600 Hours of the year, under Article 19 of the said Act, may claim a reduction in social security contributions provided for in Article L. 241-13-l of the Social Security Code. The Act of 23 December 2000 for financing. Article 19 of the Act of 19 January 2000 to enable undertakings applying a duration considered to be equivalent to the legal duration pursuant to Article L. 212-4 of the Labour Code, of the The duration of the weekly work applicable in the hotel sector, cafes, restaurant was until 2001 of 43 hours equivalent to the legal duration of 39 hours (Decree 99-256 of 31 March 1999 on the duration of the work In hotels, cafés, restaurants, Games of 3 April).On 15 June, the social partners of this branch concluded an agreement providing for a gradual reduction in working time according to the stages defined in terms of the size of the undertaking and, in a second phase, a deletion of the System of duration equivalent to legal duration. This agreement was extended by decree of 14 December 2001 (OJ of 29 December).The will of the Ministry of Employment and Solidarity is to encourage this sector to reduce its working time to be fixed in accordance with the common law of the legal term, and thus to abolish the hours of equivalence.In this framework, the Decree 2001-1318 of 28 December 2001 concerning the duration of work in hotels, cafés, restaurants (OJ of 29 December) fixed the collective duration of the presence at work applicable in the branch and regarded as equivalent to the legal duration in Application of Article L. 212-4 of the Labour Code, however, limited to the year 2002.In fact, a working group with the social partners of the branch was set up to reflect in particular the nature and amount of the aid which Shall accompany the abolition of the hours of equivalence provided for in the Agreement, this second phase of reduction of working time starting only from the year 2003.On that basis and in accordance with Article L. 241-13-1 paragraph 4 of the Code of Social security, the purpose of this Decree is to enable, for the year 2002, undertakings of the branch who are progressively engaged in the process of reducing working time to benefit from relief, including the methods of calculation Take into account the existence of minimum sector-specific remuneration, the amount of which varies according to the stages. To this end, the decree contains the following provisions: Article 1 adds after Article R 241-9-2, a section IV section IV of Chapter I of the fourth chapter of the Second Book of the Code of Social Security (second part: Conseil d' Etat), and created 4 articles: R 241-10 to R 241-13.Article R. 241-1O: - fixes the scope of the decree, which is that of the decree concerning the duration of work in hotels, cafes, restaurants, refers to the application of the texts of law Common on relief that does not require adaptation. In particular, the provisions of the decree of 28 January 2000 governing the opening of the right to relief are conditional on the right to relief from the application of a collective agreement laying down the duration of the work to at most the same duration as Article R241-11: - provides for the adaptation of the formula for calculating the relief to take account of the minimum remuneration calculated on the basis of 186.33 monthly hours and the existence of benefits in kind. To obtain the amount of the relief to which a business can claim a period of 39 hours after the law of 13 June 1998 or which, starting with an initial period of 43 hours (the most common situation in the sector), applies In 2002 a collective period of 39 hours. This formula shall be in accordance with that applicable in common law, subject to the substitution of the amount of 1 240 € in the amount of ordinary law of 1 094.65. The date of entry into force of the Act of January 19, 2000, of the gross earnings of an employee who is fed once a day and paid to the SMIC on the basis of 186.33 monthly hours (SMIC hotel): - revalued at 1.45 % (revaluation rate of the Formula of common law at 1 July 2001), - then 2.85 % (recovery rate as at 1 July 2002). The same recovery rates shall be applied to the other elements of the formula. - condition the right to a reduction in a guarantee of remuneration Of 186.33 SMIC in force on the date of the reduction, Article R. 241-12: - concerns the extension of the relief granted in 2002 to the undertakings referred to in Article 3 for the intermediate stages of reduction from 43 to 39 hours provided by It is therefore only for enterprises with 20 employees and less, since for enterprises with more than 20 employees, the duration is 39 hours in 2002, and it provides for the coefficient of proration of the relief (0, 8) in 2002. For undertakings with a duration of 41 hours. - it allows firms of 20 or less employees whose duration equivalent to the legal duration is 41 hours in 2002 to benefit from an amount of higher relief as long as they Reduce the duration of the work in a larger proportion than that provided for in the agreement by a duration of 40 hours. In this case the coefficient of proration is fixed at 0 ,85.L'article R241-13 concerns the extension of the relief, of which in 2002 the enterprises before fixed the weekly working time at 39 hours before the law of 13 June 1998, for the stages The reduction intermediate between 39 and 35 hours provided for in the agreement. - It provides for the coefficient of extension of the reduction (0, 8) in 2002 for undertakings with more than 20 employees for a period of 37 hours. Undertakings of 20 employees or less whose duration equivalent to the legal duration is in 2002 of 39 hours to benefit from the relief as long as they anticipate the reduction of working time provided for in the agreement by applying a duration of 38, 37, 36 or 35 hours. In these cases the proration coefficients are set at 0.75, 0.80, 0.85 and 1 respectively. - It allows firms with more than 20 employees whose duration equivalent to the legal term is in 2002 of 37 hours to benefit from the relief as soon as When they reduce the duration of the work in a larger proportion than that provided for in the agreement by applying a duration of 36 or 35 hours. In these cases the proration coefficients are set to 0.85 and 1, respectively.

Keywords

JOB, SOLIDARITY, HOTELLERIE, RESTORATION , HOTEL, CAFE, RESTAURANT, REDUCTION OF WORKING TIME, RTT, DURATION OF WORK , CHANGE IN WORKING TIME, ARTT, WEEKLY DURATION, DURATION OF ACTUAL WORK, SAFETY SOCIAL, ALLEGEMENT, SOCIAL CONTRIBUTION, CALCULATION METHOD, SOCIAL-SECURITY CODE

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JORF No. 104 of 4 May 2002 page 8329
text number 54



Decree No. 2002-719 of 2 May 2002 on the relief of social security contributions provided for in article L. 241-13-1 of the social security code in hotels, cafés, restaurants

NOR: MESF0210584D ELI: https://www.legifrance.gouv.fr/eli/decret/2002/5/2/MESF0210584D/jo/texte
Alias: https://www.legifrance.gouv.fr/eli/decret/2002/5/2/2002-719/jo/texte


The Prime Minister,
On the report of the Minister of Employment and Solidarity,
Given the social security code, including article L. 241-13-1;
Seen Labour Code;
In view of the amended Act No. 98-461 of 13 June 1998 on the reduction of working time;
In view of the amended Act No. 2000-37 of 19 January 2000 on the negotiated reduction of working time, Article 19;
Having regard to Decree No. 92-1129 of 2 October 1992 approving the nomenclatures of activities and products;
Having regard to Decree No. 99-256 of 31 March 1999 concerning the duration of work in hotels, cafés, restaurants ;
In view of Decree No. 2001-1318 of 28 December 2001 concerning the duration of work in hotels, cafés, restaurants;
In the opinion of the Board of Directors of the National Fund for Health Insurance of Employed Workers as of 26 December 2001. February 2002;
In view of the opinion of the Board of Directors of the National Pension Fund for Employed Workers dated 20 February 2002;
In view of the opinion of the Management Board of the Central Agency of Security Organizations Social as of 22 February 2002;
In view of the opinion of the Board of Directors of the National Family Allowances Fund of 5 March 2002;
Having regard to the date of 14 February 2002 of the Workers' Compensation Board and the Occupational diseases referred to in Article L. 221-4 of the Social Security Code;
The Conseil d' Etat (social section) heard,
Decorated:

Article 1 Read more about this article ...


It is added to Section 4 of Chapter I of Title IV of Book II of the Code of Social Security (Second part: Orders in the Council of State), after Article R. 241-9-2, the R. 241-10 to R. 241-13 thus written:
" Art. R. 241-10. -The amount of relief provided for in Article L. 241-13-1, applicable to establishments classified in classes 55-1 A, 55-1 C, 55-1 D, 55-3 A, 55-4 A, 55-4 B and 55-5 D of the nomenclatures of activities and products approved by Decree No 92-1129 Of 2 October 1992 approving the nomenclatures of activities and products, as well as the bowling alley, and applying a collective agreement laying down the collective duration of the work to at most the duration equivalent to the legal duration established in application Provisions of the Labour Code shall be determined in accordance with the conditions laid down in the regulations made pursuant to Article L. 241-13-1, subject to Articles R. 241-11 to R. 241-
below. Art. R. 241-11. -I.-The amount of relief for the institutions referred to in Article R. 241-10 of which the collective working time was fixed, prior to the entry into force of Act No. 98-461 of 13 June 1998 on guidance and encouragement relating to the Reduction of working hours, to more than 39 hours per week and which, in advance or not, apply a collective agreement setting the collective duration of work to no more than 39 hours per week or on average of the year, shall be determined according to the Following formula:
" Amount of relief


in euros = (6,601.35 gross employee in euro-3 181 ,31 )/12.
1 240


in euros = (6,601.35 x


-3 181 ,31 )/12.


monthly gross
earnings of employee in euros


" II. -This relief is payable for each employee who is employed at least equal to the collective working time and who receives a monthly rate of pay subject to contributions at least 186.33 times the minimum wage in Effective on the date of the reduction in working time.
" III. -For this calculation:
" 1. The employee's gross monthly remuneration shall consist of the earnings and wages defined in Article L. 242-1 paid during the calendar month;
" 2. When the ratio of 1 240 to this remuneration is greater than one, it is taken into account for a value equal to one.
" IV. -Where the amount calculated in the I is less than one twelfth of EUR 636.32, the relief shall be equal to one twelfth of EUR 636.32
Art. R. 241-12. -The establishments referred to in Article R. 241-10 applying a collective agreement setting the collective working time at 41 hours or, in advance, at 40 hours per week or on average in the year shall be entitled to the amount of the relief provided for Article R. 241-11 assigned a coefficient equal to 0.8 or 0.85.
" Art. R. 241-13. -The establishments referred to in Article R. 241-10 whose working hours have been fixed at 39 weekly hours prior to the entry into force of the Act of 13 June 1998 and which apply a collective agreement laying down the collective duration of the Work not more than 37 hours per week or on average during the year shall be entitled to the amount of relief provided for in Article R. 241-11 of a coefficient equal to 0.8
The institutions referred to in Article R. 241-10 who, in advance, shall apply a collective agreement setting the collective working time at 38 hours, 37 hours, 36 hours or 35 hours per week or on average in the year shall be entitled to the amount of The relief provided for in R. 241-11 affected by a coefficient equal to 0.75, 0.80, 0.85 or 1, respectively. "

Item 2 Learn more about this Article ...


The Minister of Economy, Finance and Industry, the Minister for Employment and Solidarity and the Secretary of State for the Budget shall each have responsibility for the implementation of this Decree. Which will be published in the Official Journal of the French Republic.


Done at Paris, May 2, 2002.


Lionel Jospin


By the Prime Minister:


Minister of Employment and Solidarity,

Élisabeth Guigou

Minister of Economy,

Finance and Industry,

Laurent Fabius

Budget Secretary,

Florence Parly


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