Key Benefits:
Prime Minister,
On the report of the Minister of Employment, Labour and Social Cohesion and the Minister of Justice, Minister of Justice,
In view of the trade code, in particular Chapter VII of Title II of the book Ier;
In view of the Labour Code, in particular Articles L. 322-8, L. 783-1 and L. 783-2;
In view of the Social Security Code, in particular Articles L. 311-3 and L. 412-8;
In light of the amended Decree No. 58-1345 of 23 December 1958 on agents Commercial;
Given the amended Decree No. 84-406 of 30 May 1984 on the register of trade and companies;
Given the amended Decree No. 96-650 of 19 July 1996 on the formalities of enterprises;
In view of Decree No. 98-247 of 2 April 1998 as amended relating to the craft qualification and the trades directory;
In view of the opinion of the Management Board of the Central Agency of Social Security Institutions as of 24 December 2004;
The Council of State (section Social) heard,
Clipping:
The contract of support for the enterprise project for the creation or resumption of an economic activity defined in Article L. 127-1 of the trade code:
1 ° Fixes the programme of preparation for creation or Recovery and management of an economic activity as well as the respective commitments of the contracting parties, distinguishing between the provisions provided for up to the beginning of an economic activity within the meaning of Article L. 127-4 of the trade code And, on the other hand, the provisions applicable after the beginning of this activity;
2 specifies the nature, the amount and the conditions of use of the means made available to the beneficiary by the legal person responsible for the support and Their possible development during the performance of the contract;
3. Provide, where applicable, the methods of calculation or the lump sum of the remuneration of the legal person responsible for the support and their possible evolution in the course of the contract. The performance of the contract;
4 ° Determines the nature, the maximum amount and the conditions of the commitments made by the beneficiary in respect of third parties during the performance of the contract as well as the party carrying the financial burden on them Final;
5 ° Determines, after the start of an economic activity, the terms and frequency according to which the person responsible for the support is informed of the accounting data of the beneficiary;
6 ° specifies the method of failure Anticipated;
7 ° May provide, before the start of an economic activity, remuneration of the beneficiary of the contract and, where appropriate, its calculation and payment arrangements and its amount;
8 ° Prédict, after the beginning of a Economic activity, the conditions under which the beneficiary of the contract pays to the legal person responsible for the support of the settlement of the sums corresponding to the amount of contributions and social contributions paid by it For its account under the second paragraph of Article L. 783-1 of the Labour Code.
The support contract is renewed in writing.
Before any registration or entry in the register of trade and companies, the trade directory, the special register of commercial agents or any other legal advertising register, or where The economic activity does not require registration, the beneficiary of the contract shall indicate on the invoices, order notes, publicity documents and all correspondence and receipts concerning his activity and signed by him in Its name and more generally on its business papers that it has a support contract for the creation or resumption of an economic activity. It also mentions on these documents the name, location of the registered office and the identification number of the legal person responsible for the support, as well as the term of the contract.
When the nature of the activity requires a Registration, the obligations of the beneficiary and the arrangements for advertising the contract of support for the proposed undertaking for the creation or resumption of an economic activity shall be fixed for traders by the provisions of the decree of 30 May 1984 referred to above, for craftsmen by the decree of 2 April 1998 mentioned above and for commercial agents by the decree of 23 December 1958 mentioned above.
It is created in Title VIII of Book VII of the Labour Code a Chapter III so drafted:
"Chapter III
" Status of persons who are beneficiaries of the contract Support to the enterprise project for the creation or resumption of an economic activity
" Art. R. 783-1. -Upon conclusion of the contract of support, the legal person responsible for the support shall inform the Union for recovery of social security and family allowances and the managing body of the unemployment insurance scheme of the conclusion of the contract Of support and its intended term. It shall inform them, if any, of its renewals or early break-
. Where the beneficiary has to register his business and makes the declaration provided for in Annex II of Decree No. 96-650 of 19 July 1996, the business formalities centre shall forward to the bodies to which the Beneficiary of the contract shall be required, where appropriate, to join the outcome of that contract with a copy of the contract referring to its intended term. The person responsible for the support shall inform them, if any, of the renewals or early termination thereof.
" Art. R. 783-2. -For the application of Article L. 783-1 and by way of derogation from the provisions of the sixth paragraph of Article R. 242-1 of the Code of Social Security, they shall be regarded as earnings within the meaning of Article L. 242-1 of that Code, the income, if they Exist, corresponding to the non-tax revenue generated by the activity of the beneficiary, and to the remuneration provided for in the 7 ° of Article 1 of Decree No. 2005-505 of 19 May 2005 on the contract of support for the undertaking for the creation or Resumption of an economic activity, net of costs relating to the exercise of the activity of the beneficiary and of the costs referred to in the second paragraph of Article L. 127-3 of the trade
. The recovery of contributions and social security contributions shall be made in accordance with the conditions laid down in Title III and Chapters III and IV of Title IV of Book II of the Code of Social
. By way of derogation from Article R. 243-6 of the Code of Social Security, contributions and social security contributions due to remuneration paid in a calendar quarter shall be paid in the first fifteen days of the quarter To the body responsible for the collection in the electoral district of which the supporting legal entity is located.
" Art. R. 783-3. -For the calculation of the allocation and the determination of the contributions provided for in Articles L. 351-3 and L. 351-3-1, the remuneration shall be calculated in accordance with the procedure laid down in the first paragraph of Article R. 783-2. "
A section 2 bis in Chapter II of Title II of Book III of the Labour Code reads as follows:
"Section 2 bis
" Support To create or resume,
by support contract, an economic activity
" Art. R. 322-10-5. -From the beginning of economic activity within the meaning of Article L. 127-4 of the trade code and until the end of the support contract, the exemption provided for in the tenth paragraph of Article L. 351-24 relates to social security contributions calculated according to The terms laid down in Article R. 783-2 and paid by the legal person responsible for the support on behalf of the beneficiary of the contract. "
Article R. 312-5 of the Social Security Code is supplemented by a paragraph worded as follows:
" 4 ° In the cases provided for in 25 ° of this Article, to the office of the legal person referred to in Article L. 127-1 of the Commercial Code. "
The Minister of Employment, Labour and Social Cohesion, the Minister of Solidarity, Health and Family Affairs, the Minister of Justice, the Minister of Justice, the Minister for Small and Medium Enterprises, Trade, craft, professional and consumer professions and the Minister responsible for labour relations shall each have responsibility for the execution of this Decree, which shall be published in the Official Journal of the Republic French.
Done at Paris, May 19, 2005.
Jean-Pierre Raffarin
By the Prime Minister:
The Minister of Employment,
and Social Cohesion,
Jean-Louis Borloo
The Minister of Solidarity,
Health and Family Affairs,
Philippe Douste-Blazy
Seals Minister, Minister of Justice,
Dominique Perben
The Minister of Small and Medium Enterprises,
Business, Crafts,
of the Liberal Professions
and Consumer Affairs,
Christian Jacob
The Minister Labour relations delegate,
Gérard Larcher
