Key Benefits:
Prime Minister,
On the report of the Minister of Social Affairs, Work and solidarity, and the Minister for Health, Family and People with Disabilities,
Given the rural code, in particular Articles L. 713-14, L. 741-4, L. 741-15 and L. 751-17;
Given the social security code, in particular its articles L. 241-13 and L. 242-1;
Given the Labour Code, in particular Articles L. 124-3, L. 141-4, L. 212-8, L. 212-15 -3, L. 223-16 and L. 351-4;
In the light of Act No. 93-1313 of December 20, 1993, an amended five-year period relating to work, employment and Vocational training, in particular Articles 39 and 39-1;
Having regard to Act No. 98-461 of 13 June 1998 on guidance and incentives relating to the reduction of working time, in particular Article 3 thereof;
Due to Act No. 2000-37 of 19 January 2000 Relating to the negotiated reduction of working time, in particular Article 32;
Given Act No. 2003-47 of 17 January 2003 on wages, working time and job development, in particular Articles 10, 11 and 14;
Having regard to Decree No. 83-40 of 26 January 1983 on the rules for the application of the provisions of the Labour Code Concerning the duration of work in road transport undertakings, in particular Article 5;
Having regard to Decree No. 98-494 of 22 June 1998 and Decree No. 2000-84 of 31 January 2000 on the financial incentive to reduce the time Work provided for in Article 3 of Act No. 98-461 of 13 June 1998 referred to above;
In view of the opinion of the Council Administration of the National Pension Fund for Employed Workers as of 16 April 2003;
In view of the opinion of the Management Board of the Central Agency of Social Security Institutions as of 25 April 2003;
Vu The opinion of the Board of Directors of the National Family Allowance Fund as of 29 April 2003;
In view of the opinion of the Board of the National Fund for Health Insurance of Employed Workers as of 29 April 2003 ;
Seeing the referral to the Committee on Workers' Compensation and Diseases Article L. 221-4 of the Code of Social Security dated 9 April 2003,
Décrète:
In Chapter IV of Chapter I of Title IV of the Book II of the Social Security Code (Part III: Decrees), articles D. 241-7 to D. 241-13 are replaced by the following provisions:
" Art. D. 241-7. -I.-The reduction provided for in Article L. 241-13 shall be equal to the product of the gross monthly remuneration paid to the employee by the coefficient referred to in Article L. 241-13. This coefficient is determined by applying the formula:
Coefficient = (0.26) X (1.7 x SMIC x number of paid hours-1)
0.26
SMIC x number of paid hours
Coefficient = (
) x (1.7 x
-1)
0.7
gross monthly remuneration
" For this calculation:
" 1. The SMIC is the hourly rate of the minimum wage rate provided for in Article L. 141-4 of the Labour Code. It is taken into account for its highest value in effect during the paid employment period.
" 2. The number of hours paid shall be the number of hours worked to which the gross remuneration paid in the calendar month under consideration is
. 3. The gross monthly remuneration shall consist of earnings and remuneration as defined in Article L. 242-1 paid to the employee during the calendar
. 4. In the event of suspension of the contract of employment with total or partial maintenance of the employee's gross monthly remuneration, the number of paid hours taken into account in respect of such periods of suspension shall be equal to the product of the working time Employee would have performed if he had continued to work by the percentage of earnings that remained at the employer's expense and subject to contributions.
" 5. The result obtained by applying this formula is rounded to three decimal places, to the nearest thousandth. If it is greater than 0.260, it is taken into account for a value of 0,260.
" II. -For employees of a temporary work company made available in a calendar month to several user undertakings, the monthly amount of the reduction shall be the sum of the reductions applied to the gross remuneration paid To the employee in respect of each mission carried out during that month. The coefficient referred to in the I is determined for each mission, the formula integrating the gross remuneration and the number of paid hours to which it relates.
" Art. D. 241-8. -I.-For employees whose remuneration cannot be determined in the month on the basis of a number of hours of paid work, the number of hours of work taken into account in calculating the coefficient referred to in Article D. 241-7 Is deemed equal:
" 1. For employees whose working hours are fixed by an individual annual contract agreement in days, to the product of the legal duration of work calculated on the month and the ratio between this package and the maximum ceiling of two hundred and seventeen Days provided for in III of Article L. 212-15 -3 of the Labour
. 2. For employees whose working hours are fixed by an individual annual contract agreement in hours, to fifty-two twelfths of their average working week.
" 3. For other employees, to the application of the collective duration of employment applicable in the establishment or the part of the establishment where the employee is employed on the month when the remuneration paid in the month is at least equal To the product of this collective life by the value of the minimum wage for growth. If their remuneration is less than this reference pay for a full-time activity, the number of hours determined as above shall be reduced according to the ratio of remuneration paid to that reference remuneration.
" II. -In cases referred to in the I, where the period of paid employment covers part of the calendar month, the number of hours paid in the month shall be deemed to be the product of the number of calendar days included in the period by a thirtieth of the number Reconstituted hours in accordance with I.
dipositions " By way of derogation from the preceding subparagraph, if the employee's employment contract is suspended with total or partial maintenance of his gross monthly remuneration, the number of hours taken into account in respect of those periods of suspension shall be equal to the product of the Number of paid hours reconstituted according to the provisions of the I by the percentage of remuneration remaining at the employer's expense and subject to contributions.
" For the purposes of these provisions, in the case of employees mentioned in 3 of the I, the remuneration to be compared with the reference remuneration of a full-time activity is that which the employee would have received if he had carried out his activity on the Entire calendar month.
" Art. D. 241-9. -Where the benefit of the reduction referred to in Article L. 241-13 is accrued, in respect of the payment of the same remuneration, with that of the aid provided for in Article 3 of Act No. 98-461 of 13 June 1998 on guidance and incentive relating to the Reduction of working time, where necessary increased, the monthly amount of the reduction shall be reduced by EUR 54.
" Where the number of hours paid in the calendar month is less than the collective working time applicable in the establishment or the part of the establishment where the employee is employed on the month, the amount of the minoration shall be Reduced according to the ratio of the number of paid hours, as determined in accordance with Articles D. 241-7 or D. 241-8, and this collective period.
" Art. D. 241-10. -For employees whose payment of paid leave and related expenses is effected through the compensation funds referred to in Article L. 223-16 of the Labour Code, the monthly amount of the reduction, determined In accordance with Articles D. 241-7 to D. 241-9, shall be increased by 10 %.
" Art. D. 241-11. -Where the benefit of the reduction provided for in Article L. 241-13 is accrued, in respect of the payment of the same remuneration, with that of the aid provided for in Article 3 of Act No. 98-461 of 13 June 1998 on guidance and incentive relating to the Reduction of working time or reduction provided for in Article L. 241-14, shall first apply the aid or reduction referred to in Article L. 241-14, then the reduction provided for in Article L. 241-13.
" The total amount of concessions obtained by application of the reduction referred to in Article L. 241-13, the benefit of which is cumulative with the relief measures referred to in the preceding paragraph, shall be in all cases limited to the amount Contributions referred to in I of the said article due to the employment of the employee in respect of earnings and remuneration paid during the
. Art. D. 241-12. -The collective duration calculated over the month referred to in Articles D. 241-8 and D. 241-9 shall be equal to fifty-two twelfths of the weekly duration or the average weekly period in case of modulation of the weekly working time in Application of Articles L. 212-8 of the Labour Code or L. 713-14 of the Rural Code or of the V of Article 8 of Law No. 2000-37 of 19 January 2000 on the negotiated reduction of working time or in the event of a reduction in working time in application Of article L. 212-9 of the same code.
" Art. D. 241-13. -The employer shall make available to the collection inspector referred to in Article R. 243-59 a supporting document of the amount of the reductions that he has applied. This document, which can be drawn up on a dematerialised medium, is completed by institution and by calendar month. It shall indicate the number of employees eligible for the reduction and the total amount of reductions applied and, for each of these employees, their identity, the monthly gross remuneration paid, the number of paid hours, if any Reconstituted in the cases referred to in paragraph 4 of Article D. 241-7 and in Article D. 241-8, the coefficient resulting from the application of the formula provided for in Article D. 241-7 and the amount of reduction applied. "
Subject to the substitution of the reference to Article L. 741-10 of the Rural Code to that of Article L. 242-1 of the The provisions of Articles D. 241-7 to D. 241-13 of the Social Security Code are codes of social security and substitution of the sworn control officers referred to in Article L. 724-7 of the Rural Code to the collection inspectors. Applicable to contributions due in respect of employees referred to in Article L. 722-20 of the Rural code and meeting the conditions laid down in Article L. 241-13 of the Social Security Code
In application of V In accordance with Article 10 of the Act of 17 January 2003 referred to above, the reduction provided for in Article L. 241-13 of the Social Security Code shall be calculated, for the gain and remuneration paid from 1 July 2003 to 30 June 2005, under the conditions laid down in the Articles D. 241-7 to D. 241-13 of the Social Security Code, subject to the provisions
I.-When the employer meets the conditions set out in section 10 of this section, the reduction factor is determined as follows:
Coefficient = (0.26) X (1.7 x hourly GMR x number of hours-1)
GMR hours x number of hours
0.26
paid
Coefficient = (
) x (1.7 x
-1)
0.7
gross monthly pay
Hourly GMR is obtained by dividing the pay guarantee provided for in Section 32 of the aforementioned Act of January 19, 2000, which is collected by an employee whose working hours have been Reduced to thirty-five hours per week as of January 1, 2000, in a business where the Collective previously applicable was 169 hours per month, 151.67 hours. This guarantee, rounded to two decimal places at the nearest hundredth of euro, shall be taken into account for its highest value in effect during the period of paid employment.
If the result obtained by applying this formula is higher To 0.260, it shall be taken into account for a value equal to 0.260.
For the calculation of the number of hours of paid work in the month provided for in Article D. 241-8 of the Social Security Code, the reference remuneration of an activity shall be taken into account. Full time is equal to the monthly pay guarantee provided for in Article 32 Applicable to the establishment.
II. -For the employer referred to in II of the same section 10, the reduction factor is determined as follows:
1. For earnings and wages paid between July 1, 2003 and June 30, 2004:
Coefficient = (0.208) X (1.5 x SMIC x number of paid hours-1)
0.208
SMIC x number of paid hours
Coefficient = (
) x (1.5 x
-1)
0.5
gross monthly remuneration
If the result obtained by applying this formula is greater than 0.208, it is taken into account for a value equal to 0.208.
2. For earnings and wages paid between the July 1, 2004 and June 30, 2005:
Coefficient = (0.234) X (1.6 x SMIC x number of paid hours-1)
0.234
SMIC x number of paid hours
Coefficient = (
) x (1.6 x
-1)
0.6
gross monthly remuneration
If the result obtained by applying this formula is greater than 0.234, it is taken into account for a value of 0,234.
III. -For employees of a temporary work undertaking made available in a calendar month to employers, some of which apply the formula provided for in the I of this Article, and of any of the formulas provided for in the same Article, the The amount of the reduction referred to in Article L. 241-13 is the sum of the reduction applied to the gross remuneration paid to the employee under each mission carried out during that month.
For each mission to employers Referred to in the I of this Article, the coefficient shall be determined by application of Formula set out in the same I, which incorporates the gross remuneration for that mission and the number of paid hours to which it relates.
For each mission to the employers referred to in this Article, the coefficient shall be Determined by the application of the formula laid down in the same II, which incorporates the gross remuneration for that mission and the number of paid hours to which it relates.
The user employer under the provisions of the present Article communicates to the temporary work company, on or before the first day of the Mission, copy of the declaration required to claim 30 June 2003 for the benefit of the contribution relief provided for in Article L. 241-13-1 of the Social Security Code for some of its
. -Pursuant to Article III of the same Article 10, the calculation formula laid down in Article D. 241-7 of the Social Security Code shall apply to contributions relating to earnings and remuneration paid as of 1 July 2003 in respect of staff Goods transport undertakings which fulfil the conditions referred to in Article 10 of the same Article 10 when their length of service is at least equal to those laid down in Article 5 of the Decree of 26 January 1983 referred to above without exceeding the maximum durations set in its 7 °.
In addition, for those Of such rolling staff whose length of service has been reduced to no more than thirty-five hours per week, the amount of the reduction determined in accordance with the terms provided for in this Article shall be increased, by month and for a 31 EUR for earnings and remuneration paid from 1 July 2003 to 30 June 2004 and EUR 16 for those paid from 1 July 2004 to 30 June 2005.
Where the duration of service is less than thirty-five hours Per week, the amount of this mark-up is reduced according to the ratio of the duration of the Service calculated on the month and fifty-two twelfths of thirty-five hours.
V.-Pursuant to IV and VI of Article 10, where the benefit of the reduction provided for in Article L. 241-13 is cumulative with that of relief Referred to in Articles 39 or 39-1 of the aforementioned Act of 20 December 1993, of the aid provided for in Article 3 of the aforementioned Law of 13 June 1998, of the exemption provided for in the first two paragraphs of Article L. 322-12 of the Labour Code, of the reduction Article L. 241-14 of the Social Security Code or of several of these measures are first Applied:
1. The relief referred to in sections 39 or 39-1 above or the assistance provided for in section 3 of the aforementioned Act of June 13, 1998; and
2. The exemption provided for in the first two paragraphs of Article L. 322-12 of the Labour Code;
3. The reduction provided for in Article L. 241-14 of the Social Security Code;
4. Finally, the reduction provided for in Article L. 241-13 of the Social Security Code.
This cumulation is limited to the amount of the contributions referred to in Article L. 241-13 above for the employment of the employee without exceeding, in respect of Cumulation between the benefit of the measures mentioned in 2 and 4, the amount of reduction which would result from the application of the calculation formula provided for in Article D. 241-7 of the Social Security
. -In addition to the data referred to in Article D. 241-13 of the Social Security Code, the employer shall indicate on the document provided for in this Article whether it falls within the provisions of I or II of this Article
I. Article D. 241-12 of the Code of Social Security in its drafting applicable before the entry into force of this Decree shall be codified in Article D. 241-14 of the same
. -Articles D. 241-15 to D. 241-25 of the Social Security Code are repealed.
I. -In Article 6 of the Decree of 22 June 1998 and Article 7 of the aforementioned Decree of 31 January 2000, the II is replaced by the following provisions:
" II. -The monthly amount of aid and increases shall be deducted from the amount of employer contributions for social insurance, accident at work and occupational diseases and family allowances payable under each of the employees referred to in the The first paragraph of Article 3 VI of the aforementioned Law of 13 June 1998, the contract of employment of which is in progress or suspended on the last day of the month. However, employees whose employment contract has been suspended for more than six months are not eligible for assistance. This amount is capped at the amount of the aforementioned contributions. "
II. -In the same articles, the first paragraph of III shall be deleted.
The provisions of this Decree shall apply to earnings And remuneration paid on or after 1 July 2003.
The Minister for Social Affairs, Labour and Solidarity, the Minister of Economy, Finance and Industry, the Minister of Health, Family and Disabled Persons, the Minister of Agriculture, Food, Fisheries and Rural Affairs and the Minister Delegate to the Budget and Budget Reform are responsible for each Concerns, from the execution of this Decree, to be published in the Official Journal of the French Republic
Done at Paris, on 11 June 2003.
Jean-Pierre Raffarin
By the Prime Minister:
Social Affairs Minister,
Job and Solidarity,
François Fillon
Minister of Economy,
Finance and Industry,
Francis Mer
Le Minister of Health, the
Family and People with Disabilities,
Jean-François Mattei
Minister of Agriculture, Food,
Fisheries and Rural Affairs,
Hervé Gaymard
Le Minister Delegate to the
Budget and Budget Reform
Alain Lambert
