Key Benefits:
Prime Minister,
On the Minister of State, Minister of Ecology, Sustainable Development and Planning, and the Minister of the Minister for Labour, Social Relations and Solidarity and the Minister for Budget, Public Accounts and the Office Public,
In view of Council Regulation (EEC) No 1192/69 of 26 June 1969 on common rules for the standardisation of accounts of railway undertakings;
Given the social security code, in particular Articles L. 134-3, L. 711-1 And R. 711-1;
In view of the Act of 21 July 1909 on the Retirement Conditions of the Staff of the major railway networks of general interest;
Due to the law of 28 December 1911 as amended;
Given the Decree-Law of 19 April 1934 amending the pension scheme of the railways;
In view of the Decree-Law of 31 August 1937, as amended Approving and publishing the Convention of 31 August 1937 reorganizing the railway system;
In view of the Inland Transport Policy Act No. 82-1153 of 30 December 1982;
In the light of the decree of 6 August 1938 fixing the Insurance scheme for the staff of the Société nationale des chemins de fer de fer français Those of the former network of Alsace and Lorraine;
Given the decree n ° 50-637 of 1 June 1950 amending the powers of the board of directors of the Société nationale des chemins de fer français en matière de personnel;
Given the decree n ° 55-733 of 26 May 1955 as amended relating to the economic and financial control of the State;
Having regard to Decree No. 83-109 of 18 February 1983 as amended on the statutes of the Société Nationale des chemins de fer français;
In the light of Decree No. 83-817 of 13 September 1983 amended to approve the specifications of the Société nationale des chemins de French iron;
Given the amended Decree No. 91-613 of 28 June 1991 fixing the rates of contributions for various special social security schemes;
Having regard to Decree No. 2007-730 of 7 May 2007 on the pension and pension fund for staff De la Société nationale des chemins de fer français,
Décrète:
I. -The resources of the staff pension scheme of the Société nationale des chemins de fer français consist of:
1 ° The product of the contributions owed by the agents of the permanent framework of the Société nationale des chemins de fer français and by the Société nationale des chemins de fer français;
2 ° The payment of the state in accordance with Article 3;
3 ° Where the special old-age insurance scheme of the Société nationale des chemins de fer français is the beneficiary of the compensation provided for in Article L. 134-1 of the Code of Social Security, the payments made in that regard by other schemes ;
4 ° Old Age Solidarity Fund payments;
5 ° Fund payments Disability special;
6 ° Financial proceeds of fund investment and income from pension fund reserve fund values;
7 ° Any other resources allocated to the pension plan, including donations and bequests.
II. -The pension and pension fund of the staff of the Société nationale des chemins de fer français transmits, before October 1, to the ministers responsible for social security and the budget, its forecasts of the use of resources not Permanent.
I. -The rate of contribution payable to the French National Railway Company referred to in 1 ° of the I of Article 1 is the sum of two components, hereinafter referred to as T1 and T2.
II. -The T1 rate is determined each year in order to cover, net of the proceeds of employee contributions, the amounts that would be due if its employees were covered by the general scheme and the supplementary pension schemes referred to in Article L. 921-4 of the Social Security Code.
In the event of a change in the contribution rates of the general scheme or of the supplementary pension schemes referred to in Article L. 921-4 of the Social Security Code, the overall rate of contributions to be paid Of the Société nationale des chemins de fer français and its employees is changed to due And with the same effective date as the rate change in the above-mentioned pension plans.
The terms and conditions for the determination of the T1 provisional rate and the final T1 premium rate for the Corporation The French National Railways are the following:
1 ° The pension and pension fund of the staff of the Société nationale des chemins de fer français calculates from the declarations and information available to it in respect of the preceding financial year the base of contributions due to the Title of all employees affiliated to the credit union; the basis for the general scheme is that defined in Article L. 242-1 of the Social Security Code and, for supplementary pension schemes referred to in Article L. 921-4 of the Code Of social security, by the regulations and agreements in force within these Plans;
2 ° In order to determine the amounts due each year, the credit union applies to the base mentioned at 1 ° the current rates of contributions for employers and employees in the general scheme and in pension schemes Supplementary;
3 ° The provisional rate of contribution of the French National Railway Company is equal to the ratio between the amounts of contributions due under the general scheme and the supplementary pension schemes And the base of contributions, by way of derogation from the basis set out in Article L. 242-1 of the code of social security, on the remuneration defined at 4 ° below, net of the rate of contribution to the duties of the permanent members referred to in VI below. The credit union shall submit the calculations leading to this rate to the ministers responsible for the budget, social security and transport by 15 January each year;
4 ° The remuneration used as a basis for contributions is the same as that used for Basis for the calculation of pensions, as defined by the pension regulations of the staff of the Société nationale des chemins de fer français, and relating to the position, step and category of bonus of work of the agent. This remuneration includes:
-fixed salary;
-compensation elements considered as processing aids by the staff regulation of the Société nationale des chemins de fer français, with the exception of the residence allowance;
-the bonus of End of year excluding the fraction corresponding to the residence allowance.
During the period of absence of an officer for sickness, injury, individual training or leave without pay, contributions shall continue to be calculated on the The factors that would have been used to determine whether the agent had remained in service.
Where the set of compensation elements defined above exceeds the remuneration subject to contributions of a senior member of the coefficient 1074.6, the portion exceeding this limit shall enter only half of the total compensation Contributions.
5 ° The provisional rate of contribution to the charge of the French National Railway Company for an exercise shall be fixed by joint order of the Ministers responsible for the budget, social security and transport before the 15 February of each year. The declaration, following that deadline, pursuant to Articles R. 243-6 and R. 243-6-1 of the Social Security Code, gives rise to the regularisation of sums due in respect of remuneration paid as from 1 January of the financial year;
6 ° Final rate of the contribution to the charge of the Société nationale des chemins de fer français is calculated, once the year, by the credit union, from the base items mentioned in the 1 ° which it has for this year. It shall be forwarded to the Ministers responsible for the budget, social security and transport, and shall be approved by the Order mentioned at 5 °. In the event of a difference between this rate and the provisional rate, the credit union shall carry out an annual regularisation and shall notify it to the French National Railway Company before 1 March of the year following the year in question. If the final rate is less than the provisional rate, the overpayment by the credit union is deducted, by the Société nationale des chemins de fer français, from the amounts it owes to the following deadlines.
III. -The T2 rate is intended to provide a flat-rate contribution to the financing of the special pension rights of the special scheme, including the impact of the use of non-permanent resources related to the obligation to pay pensions to beneficiaries by Term to tissue. This rate was released for the Société nationale des chemins de fer français. It is set in IV below.
IV. -The T2 rate is set at:
-11.96 % for the year 2007;
-12.27 % for the year 2008;
-12.62 % for the year 2009;
-12.73 % from the financial year 2010.
After December 31, 2010, the T2 rate changes on January 1 of each year. Year as the report, for a non-executive employee, between the amount of old-age insurance contributions sitting on the maximum amount of remuneration or earnings to be taken into account in determining the amount of the old-age insurance contributions provided for By Article D. 242-16 of the Social Security Code and this maximum amount. The contributions taken into account are:
-the old-age insurance contribution under the common law laid down in Article D. 242-4 of the Social Security Code;
-the contribution of the supplementary pension scheme provided for in Article 13 The national inter-professional supplementary retirement agreement of 8 December 1961;
-the association's contribution for the management of the AGIRC and ARCCO funding fund provided for in the agreement of 10 February 2001 ' AGIRC and ARRCO supplementary drafts ".
V.-The rate base for the T2 rate is the same as that of the T1 rate.
VI. -The rate of contribution to the office of the permanent members of the French National Railway Company is set at 7.85 % of the base defined in V above.
The payment of the State provided for in the 2 ° of the I of Article 1 ensures the financial balance between the charges of all kinds and the other income of the pension
. Of that payment shall be fixed by agreement between the insurance fund and the pension fund of the Staff of the Société nationale des chemins de fer français and ministries responsible for the budget of social security and transport.
The Société nationale des chemins de fer français provides the Provident and Pension Fund, three months before January 1 of each year, all the demographic and economic elements necessary for the projected state of the Pension plan, as provided for in Article 17 of the decree of 7 May 2007 Above
Contingency Plan Resources The staff of the Société nationale des chemins de fer français consist of:
1 ° The product of the contributions owed by the agents of the permanent framework of the Société nationale des chemins de fer français and by the Société nationale des chemins de fer français;
2 ° The product of contributions due by agents in inactivity Service, and by the beneficiaries of a retirement pension or a reversion pension, served under the pension regulations of the staff of the Société nationale des chemins de fer français;
3 ° The share of the proceeds of contributions Allocated to compulsory health insurance schemes under Article L. IV. 136-8 of the social security code, under the conditions laid down in Article L. 139-1 of the same code;
4 ° Payments of the National Health Insurance Fund for employees in respect of transfers of bilateral sickness compensation Defined by Article L. 134-3 of the Social Security Code;
5 ° The payments of the National Solidarity Fund for autonomy, provided for by Act No. 2004-626 of 30 June 2004 on solidarity for the autonomy of the elderly and the Persons with disabilities;
6 ° Product of recoveries and indus committed by the A credit union with its affiliates, health care professionals and health care facilities, as part of its medical control of health and control expenditure, in accordance with the laws and regulations in force ;
7 ° The product of the action against third party liability in the event of an accident at one of its affiliates;
8 ° The products of the current management;
9 ° Financial products of the investment of funds and income from the values of the reserve fund The contingency plan, derived from accumulated surpluses in previous years;
10 ° Any other resources allocated to the contingency plan, including donations and bequests.
Contribution rates to The liability of the members of the pension scheme referred to in the 1 ° and 2 ° of Article 5 shall be defined by decree.
The assessment base referred to in the 1 ° and 2 ° of Article 5 shall be the taxable gross remuneration of the officers of the framework Defined in Article L. 242-1 of the Social Security Code.
I. -In the above-mentioned Decree of 6 August 1938, the second subparagraph of paragraph 6 of Article 3 shall be
. -In the same decree, the second subparagraph of paragraph 6 bis of Article 3 shall be replaced by two sub-paragraphs thus written:
" The rate of employer contribution provided for in paragraph 5 of the charge of the Société nationale des chemins de fer français is set at 9.60 %
This rate changes by indexation to that of the employer's health insurance contribution for enterprises under the general social security scheme. It is free of any commitment for the Société nationale des chemins de fer français. "
The Société nationale des chemins de fer français provides the Provident and Pension Fund three months before the 1 January of each year, all the demographic and economic elements necessary for the estimates of the contingency plan, as provided for in Article 17 of the aforementioned decree of 7 May 2007.
I. -The annual surpluses or deficits of the contingency plan shall be carried over at the beginning of the following financial year on a reserve fund specific to that scheme, as defined in II.
II. -If the annual profit and loss account is in surplus, the surplus is affected:
-by priority, depreciation up to due to previous deferred deficits;
-at a minimum of 50 % of the balance, to the supply of an ordinary reserve fund that is continuously fed only if it reaches the amount of the Total resources for the fiscal year
The surplus is increased to a special reserve fund on which the Board of Directors of the staff pension and pension fund of the Société nationale des chemins de fer français Take such sums as he or she will decide for the supplementary benefit service, Defined as provisional and revocable.
Where such levies are decided, the amount shall be credited to a designated account " Entitlement for supplementary benefits ", at the rate of which, on the other hand, costs incurred for the benefit in question are charged.
III. -If the annual profit and loss account of the contingency plan is in deficit, the shortfall is due to the availability of the regular reserve fund and then the availability of the special reserve fund. Failing sufficient availability of these funds, the balance is rescheduled.
When two consecutive years Have resulted in a deficit, the credit union prepares a report on the plan's medium-term forecast situation. This report shall be presented to the Board of Directors of the credit union at the sitting following the order of the accounts.
If the Board of Directors of the credit union determines that the loss-making situation is likely to be prolonged and no longer permit Funded by the availability of the reserve fund, it takes the necessary measures to restore balance:
-by liquidating the values of the reserve fund;
-by referring to the Ministers responsible for the budget, social security and transport with a view to increasing the contribution of the active or retired staff members, In accordance with Article 10 of the aforementioned decree of 7 May 2007;
-either by decision to reduce pre-need benefits defined by the foresight regulation;
-or by a combination of the preceding measures
The management mandate entrusted to the Provident and Retirement Fund by the Société nationale des chemins de fer français, mentioned in the II of Article 3 of the decree of 7 May 2007, covers in particular the accounting and management of benefits and activities relating to:
-reimbursements of care granted to agents within the framework of the regulation of the medical service of the Société nationale des chemins de fer français;
-workers' compensation benefits and occupational diseases, defined by Article L. 413-14 of the Social Security Code;
-to employment deprivation benefits, pursuant to Article L. 351-12 of the Labour Code;
-to the additional benefits of the pension scheme for executives, established on April 1, 1944, by decision of the Board of Directors of the Société nationale des French railways;
-the granting and management of the running facilities granted to pensioners and their dependants according to the specific regulations of the Société nationale des chemins de fer français, and approved By the Minister responsible for Transport.
The Provident and Staff Pension Fund of the National Society of French railways maintain specific accounts relating to the mandate of the Management referred to in Article 11.
The financial balance of this accounting shall be provided by the Société nationale des chemins de fer français.
The credit union shall invoice the Société nationale des chemins de fer France for all the costs of The
of this invoicing, and the payments of the Société nationale des chemins de fer français, are defined by the agreement Of the management referred to in Article 3 of the Decree of 7 May 2007
Benefits to former agents of the old Networks in North Africa, as well as their administrative management responsibilities, are provided by the credit union in accordance with Article 3 of the aforementioned Decree of 7 May 2007, and the regulatory and treaty provisions relating to:
1 ° Retirement expenses of the former agents of the Moroccan, Tunisian, Algerian and Mediterranean-Niger networks;
2 ° Insurance expenses of former agents of the Algerian network;
3 ° Pension expenses of the work of former agents Of the Algerian network.
The Provident Fund and the Staff Pension Fund of the National Railway Company French maintains a separate accounting for the provisions The
balance of this accounting shall be provided by the State, in accordance with the arrangements laid down by these regulations and treaties
The resources needed to ensure a balance between management costs and products Administrative is constituted by a staffing of each of the accounting sections corresponding to the management plans and mandates referred to in Chapters I to IV.
This allocation is calculated on the basis of distribution keys between plans, by Nature of loads or products.
It is registered as a Each of the accounting sections corresponding to the management regimes and mandates referred to in Chapters I to IV.
In addition to the provisions of the book I of the Social Security Code, the Operation of the scheme the following provisions:
1 ° The provisions of R. 243-1 to R. 243-4, R. 243-6 to R. 243-8, R. 243-10 and R. 243-11, R. 243-13 to R. 243-16 and R. 243-18 to R. 243-21 are applicable to the recovery of contributions and The payments of the Société nationale des chemins de fer français;
2 ° The provisions of Articles R. 243-27 to R. 243-44 shall apply to the account of contributions, the general social contribution and the contribution to the reimbursement Social debt on the benefits paid by the credit union;
3 ° Articles R. 243-46 to R. 243-59, Articles R. 243-61 and R. 244-1 to R. 244-6 apply to disputes and penalties relating to the application of social security legislation and to the checks carried out by the credit union.
Each payment of the contributions referred to in 1 ° of the I of Article 1 and 1 ° of Article 5 shall be accompanied by the check list Article R. 243-13 of the Social Security Code. It shall indicate the assessment base referred to in Article L. 242-1 of the same Code. For members of the pension scheme, it also indicates the basis of contributions referred to in Article 2, 4 of II.
Contributions are declared and paid by the Société Nationale des chemins de fer français à la caisse de la Pension and foresight of the staff of the Société nationale des chemins de fer français under the conditions laid down in Articles R. 243-6 and R. 243-6-1 of the same code and under the penalties referred to in Articles R. 243-16 and R. 243-18 of the same Code.
The regularisations mentioned in 5 ° and 6 ° of II of Article 2 are the subject of a Notification by the caisse to the Société nationale des chemins de fer français. If the sums due are not paid within one month following that notification, the Société nationale des chemins de fer français shall be liable for the increase referred to in Article R. 243-18 of the same code.
I. -Pursuant to the provisions of Article R. 243-14 of the Code of Social Security, the Société nationale des chemins de fer français is required to send to the pension and pension fund of the staff of the Société nationale des chemins de la French railway, by 31 January of each year, a declaration. That statement points out, for each of the employees, on the one hand, the total amount of the remuneration paid in the year, within the meaning of Article L. 242-1 of the same code, and, on the other hand, the total amount of the integrated remuneration in The basis set out in Article 2 (4) of Article 2. The credit union is responsible for the same declaration for employees under the Staff Regulations which it employs.
II. -The models of declaration provided for in this Decree shall be fixed by order of the Minister responsible for social security.
The agents of the Provident and Pension Fund of the staff of the French National Railway Company responsible for supervision under the conditions laid down in Article L. 243-7 of the Social Security Code shall carry out, in the Conditions laid down in Article R. 243-59 of the same Code, on-the-spot checks with The Société nationale des chemins de fer français and its establishments, as well as any legal person employing employees under the pension regulations of the staff of the Société nationale des chemins de fer français.
The pension and pension fund of the staff of the Société nationale des chemins de fer français may delegate the Verification of compliance with reporting obligations, verification of elements of Plates referred to in Article 2 of Article 2 of this Decree and in Article L. 242-1 of the Social Security Code and the application of rates.
I.-For the contributions referred to in 1 ° of the I of Article 1 and 1 ° of Article 5, The whole procedure for on-the-spot checks and for the recovery of contributions, increases and penalties may be delegated.
II. -Can receive delegation from the pension and pension fund of the staff of the Société nationale des chemins de fer French, the collection bodies of the general scheme referred to in Article L. 213-1 of the Code of Social Security. This delegation is organised by a convention between the pension fund of the staff of the Société nationale des chemins de fer français and the Agence centrale des organismes de sécurité sociale. The Convention is subject to the approval of the Minister responsible for social security. It lays down the arrangements for the compensation, by the credit union, of the management costs relating to the tasks referred to in the preceding paragraph and mentions the bodies designated by the Central Agency, in accordance with the 3 ° quinquies of Article L. 225-1-1 of the same Code, to support controls. It also includes a standard agreement between the body and the controlling body (s).
III. -Agents of the supervisory body (s) shall be sworn and approved in accordance with the provisions laid down in Article L. 243-7 of the Social Security Code. The approval granted to them for the checks provided for in this article enables them to carry out control operations on behalf of the pension and pension fund of the staff of the Société nationale des chemins de fer
. Or the bodies may, for each category of control, use the observations made in previous checks on the missions of the staff pension and pension fund of the Société nationale des chemins de fer
The procedure, operations and actions carried out in accordance with the This article by the supervisory body (s) is distinct from the other contributions and social contributions they cover.
The National Society of Canada Pension Plan French railways shall take over the rights and obligations under the management regimes and mandates referred to in Chapters I to IV, and prior to the date of institution of the credit union referred to in Article 23 of the aforementioned decree of 7 May
. Transitional title, until the end of the mandate provided for in Article 23 of the Decree of 7 May 2007, the Société nationale des chemins de fer français may make cash advances at the credit union. Such advances shall be reimbursed as soon as the credit union has the resources referred to in Article 1 and no later than three months after the end of the term of office. The financial charges relating to these advances shall also be reimbursed to the National Society on the basis of the daily rate of pay for interbank deposits.
The II of Article 8 of Decree No. 91-613 of 28 June 1991 is repealed.
Minister of State, Minister of Ecology, Development and Sustainable development, the Minister of Economy, Finance and Employment, the Minister of Labour, Social Relations and Solidarity, and the Minister of Budget, Public Accounts and the Public Service are responsible for each Concerning the execution of this Decree, which will be published in the Official Journal of the French Republic
Done at Paris, on June 28, 2007.
François Fillon
By the Prime Minister:
Minister of Budget, Public Accounts
, and the Public Service,
Eric Woerth
Minister of State, Minister of Ecology,
for Sustainable Development and Planning,
Jean-Louis Borloo
Minister of the Economy,
Finance and Employment,
Christine Lagarde
Minister of Labour, Social Relations
and Solidarity,
Xavier Bertrand
