Key Benefits:
The Prime Minister,
On the report of the Minister of Health and Social Welfare,
Considering the social security code, including articles L. 212-3, L. 241-13, L. 242-1 and L. 711-3;
Considering the Labour Code, including articles L. 141-2, L. 351-4 and L. 351-12;
Having regard to the French Mariners' Pension Code for Trade, Fisheries and Pleasure, including articles L. 41 to L. 43;
Considering the Maritime Labour Code, including Article 25-1;
Having regard to the amended Act of 12 July 1937 establishing a pension and pension fund for clerics and notary employees;
Having regard to Act No. 77-441 of 27 April 1977, derogating certain sailors from overseas departments and overseas territories of French Polynesia, to various provisions of the Mariners' Pension Code and the Decree-Law of 17 June 1938;
Having regard to Act No. 93-1313 of 20 December 1993 amended five years on work, employment and vocational training, including articles 39 and 39-1;
Having regard to amended Act No. 2000-37 of 19 January 2000 on the negotiated reduction of working time, including Article 32;
Having regard to Act No. 2003-47 of 17 January 2003 on wages, working time and employment development;
Having regard to the amended Decree of 17 June 1938 concerning the reorganization and unification of the marine insurance regime, including Article 6;
In view of the amended Decree No. 46-2769 of 27 November 1946 on the organization of social security in mines, in particular Article 96;
Having regard to amended Decree No. 75-8 of 6 January 1975 on the social security regime in mines;
In view of the amended Decree No. 90-1215 of 20 December 1990 implementing the Act of 12 July 1937 establishing a pension and pension fund for clerics and notary employees and amending certain provisions relating to the pension fund;
Having regard to the advice of the Board of Directors of the Central Agency of Social Security Agencies dated 23 January 2004;
Considering the opinion of the High Council for the National Establishment of Marine Invalids of 2 April 2003;
The State Council (Social Section) heard,
Decrete:
Pursuant to Article L. 711-13 of the Social Security Code, employers referred to in Article L. 241-13 of the same Code are entitled to the reduction of contributions provided for in this Article under the conditions set out in this Decree for their employees under special regimes for the social security of sailors, mines and clerics and employees of notaries.
I. - Arrangements for the application of Article L. 241-13 of the Social Security Code creating a reduction in employers' social security contributions
The reduction provided for in Article 1 of this Decree is equal to the proceeds of the monthly gross remuneration paid to the employee by the coefficient referred to in Article III L. 241-13 of the Social Security Code. This coefficient is determined by application of the following formula:
You can see the table in the OJ
n° 193 of 20/08/2004 text number 13
For this calculation:
1. SMIC is the hourly rate of the minimum wage of growth under Article L. 141-2 of the Labour Code. It is considered for its highest value in effect during the paid employment period.
2. The number of hours paid is the number of hours worked to which the gross remuneration paid during the calendar month is reported.
3. In the event of a suspension of the employment contract with full or partial maintenance of the employee's gross monthly remuneration, the number of paid hours taken into account for these periods of suspension is equal to the product of the working period that the employee would have carried out if he had continued to work by the percentage of the remuneration paid to the employer and subject to contributions.
4. The result obtained by application of the calculation formula is rounded to three decimals, to the nearest thousandth. If it is greater than 0.260, it is taken into account for a value equal to 0.260. If it is negative, it is taken into account for a value of 0.
I. - For employees whose remuneration cannot be determined during the month according to a number of hours of paid work, the number of hours of work taken into account in calculating the coefficient referred to in Article 2 shall be deemed equal:
1° For employees whose duration of work is fixed by an individual plan agreement in days, the product of the legal duration of work calculated on the month and the relationship between the plan and the maximum ceiling of two hundred and seventeen days referred to in the III of Article L. 212-15-3 of the Labour Code;
2° For employees whose working hours are fixed by an individual plan agreement on an annual basis in hours, fifty-two twelfths of their average working hours;
3° For other employees, the application of the collective working period applicable to the establishment or part of the establishment where the employee is employed calculated on the month when the remuneration paid during the month is at least equal to the product of that collective duration by the value of the minimum wage of growth. If their remuneration is less than that of a full-time activity, the number of hours determined as above is reduced according to the ratio of pay paid to that reference pay.
II. - In the cases referred to in I of this Article, where the period of paid employment covers part of the calendar month, the number of hours paid during the month is deemed to be equal to the product of the number of calendar days included in the period by a thirtieth of the number of hours reconstituted in accordance with the provisions set out in I of this Article.
By derogation from the preceding paragraph, if the employee's employment contract is suspended with total or partial maintenance of the employee's gross monthly remuneration, the number of hours taken into account in respect of these suspension periods is equal to the proceeds of the number of hours paid reconstituted in accordance with the provisions of this section by the percentage of the remuneration held by the employer and subject to contributions.
For the purposes of these provisions, in the case of employees referred to in 3° of I of this article, the remuneration to be compared to the reference remuneration of a full-time activity is that which the employee would have perceived if he had carried out his activity on the entire calendar month.
III. - The collective duration calculated on the month referred to above shall be fifty-two twelfths of the weekly duration or of the weekly average duration in the case of modulation of the weekly duration of the work pursuant to articles L. 212-8 of the Labour Code or V of Article 8 of the Law of 19 January 2000 on the negotiated reduction of the working time or in the case of a reduction of the working time under the II of Article L. 212-9.
For employees whose payment of leave allowances paid and related expenses is made through the compensation schemes referred to in Article L. 223-16 of the Labour Code, the monthly reduction amount determined in accordance with the terms and conditions set out in Articles 2 and 3 is increased by 10%.
The employer shall make available to the recovery inspector referred to in section R. 243-59 of the Social Security Code a supporting document on the amount of the reductions it has applied. This document, which can be prepared on dematerialized support, is completed by institution and calendar month. It indicates the number of employees entitled to the reduction and the total amount of the reductions applied and, for each employee, his or her identity, the monthly gross remuneration paid, the number of hours paid, if any reconstituted in the cases referred to in Article 3 and Article 3, the coefficient resulting from the application of the formula of calculation provided for in Article 2 and the amount of the reduction applied.
II. - Transitional provisions applying
of Article 10 of the Act of 17 January 2003 referred to above
Pursuant to the V of Article 10 of the above-mentioned Act of 17 January 2003, the reduction provided for in Article 1 of this Order shall be calculated for the gains and remuneration paid from 1 July 2003 to 30 June 2005, subject to the following conditions:
I. - When the employer meets the conditions set out in I of this section 10, the coefficient of the reduction is determined as follows:
You can see the table in the OJ
n° 193 of 20/08/2004 text number 13
The monthly hourly pay guarantee (MG) is obtained by dividing the compensation guarantee provided for in section 32 of the above-mentioned Act of 19 January 2000 that an employee has been paid a reduction of thirty-five hours per week to 1 January 2000, in a company where the previously applicable collective duration was 169 hours per month, by 151.67 hours. This guarantee, rounded to two decimal one hundredth of the nearest euro, is taken into account for its highest value in effect during the paid employment period.
If the result obtained by application of the formula is greater than 0.260, it is taken into account for a value equal to 0.260. If it is negative, it is taken into account for a value of 0.
For the calculation of the number of hours of work paid on the month provided for in 3° of I of Article 3, the reference remuneration for a full-time activity is equal to the monthly compensation guarantee provided for in Article 32 above applicable in the establishment.
II. - For the employer referred to in Article 10 II, the coefficient of the reduction is determined as follows:
1° For gains and remuneration paid between 1 July 2003 and 30 June 2004:
You can see the table in the OJ
n° 193 of 20/08/2004 text number 13
If the result obtained by application of this formula is greater than 0.208, it shall be taken into account for a value equal to 0.208. If it is negative, it is taken into account for a value of 0;
2° For gains and remuneration paid between July 1, 2004 and June 30, 2005:
You can see the table in the OJ
n° 193 of 20/08/2004 text number 13
If the coefficient obtained by application of this formula is greater than 0.234, it shall be taken into account for a value equal to 0.234. If it is negative, it is taken into account for a value of 0.
Pursuant to the IV and VI of Article 10 of the Act of 17 January 2003 referred to above, where the benefit of the reduction provided for in Article 1 is accumulated with that of the relief referred to in Articles 39 or 39-1 of the Act of 20 December 1993 referred to above, of the exemption provided for in the first two paragraphs of Article L. 322-12 of the Labour Code, or of these two measures, are applied:
1° First, the relief referred to in articles 39 or 39-1 referred to above;
2° Then the exemption provided for in the first two paragraphs of Article L. 322-12 of the Labour Code;
3° Finally, the reduction provided for in Article 1 of this Decree.
This cumulative amount is limited to the amount of contributions referred to in I of Article L. 241-13 of the Social Security Code due to the employment of the employee without being able to exceed, as a result of the cumulative benefit of the measures mentioned in 2 and 3, the amount of reduction that would result from the application of the formula of calculation provided for in Article 2 of this Decree.
In addition to the data referred to in section 5 of this Order, the employer shall state on the document provided for in this section whether it falls within the provisions of section 6, I or II of this Order.
For employees affiliated to the special system of social security in mines, the reduction provided for in Article 1 is applicable to contributions to the employer based on the earnings and remuneration paid to the employees and due to the National Autonomous Fund of Social Security in the mines, or, in the overseas departments, to the general social security funds, as well as to those of the other social security schemes benefiting from the decree in 1946
For employees who are affiliated with the special social security scheme of clerics and notary employees, the reduction provided for in section 1 is applicable to the employer's expense contributions, based on the earnings and remuneration paid to employees and owing:
1° Under health insurance, maternity, disability, death, old age and reversion, the Pension Fund and the expectancy of the clerics and notary employees;
2° In the case of family allowances and occupational accidents and diseases, organizations for the recovery of social security contributions and family allowances of the general social security system.
For the reduction of contributions referred to in 1° of Article 10:
- the coefficient of 0.260 in the formula of calculation determined in article 2 of this decree is replaced by the coefficient of 0.203;
- the coefficient of 0.260 in the formula of calculation determined in I of Article 6 of this decree is replaced by the coefficient of 0.203;
- the coefficient of 0.208 in the calculation formula determined in 1° of II of Article 6 of this decree is replaced by the coefficient of 0.162;
- the coefficient of 0.234 in the formula of calculation determined in 2° of II of Article 6 of this decree is replaced by the coefficient of 0.183.
For the reduction of contributions referred to in 2° of Article 10:
- the coefficient of 0.260 in the formula of calculation determined in article 2 of this decree is replaced by the coefficient of 0.057;
- the coefficient of 0.260 in the formula of calculation determined in I of Article 6 of this decree is replaced by the coefficient of 0.057;
- the coefficient of 0.208 in the calculation formula determined in 1° of II of Article 6 of this decree is replaced by the coefficient of 0.046;
- the coefficient of 0.234 in the calculation formula determined in 2° of II of Article 6 of this decree is replaced by the coefficient of 0.051.
For employees under the special Marine Safety System referred to in 4th of Article R. 711-1 of the Social Security Code, the reduction provided for in Article 1 of this Order is applicable to contributions and contributions to the employer and due:
1° Under health insurance, maternity, disability, death, old age, occupational accidents and occupational diseases, the National Establishment of Marine Invalids;
2° Under family allowances, the Maritime Family Allowance Fund referred to in Article L. 212-3 of the Social Security Code.
The benefit of the reduction is cumulative, within the limits of the amount of the above-mentioned contributions and contributions, with the exemptions from the contributions provided for in Article L. 43 of the French Mariners' Pension Code for Trade, Fisheries and Pleasure, Article 6 of the above-mentioned Decree of 17 June 1938 and Article 1 of the above-mentioned Act of 27 April 1977.
Are considered remuneration:
1° For the calculation of the reduction applicable to contributions to the employer's expense and due to the National Establishment of Marine Invalids, the lump-sum salary used as a basis for the employer's contributions to the special system of marine social security defined in section L. 42 of the French Mariners' Pension Code for Trade, Fisheries and Pleasure;
2° For the calculation of the reduction applicable to the contributions due to the Maritime Fund for Family Allowances, earnings and remuneration as defined in Article L. 242-1 of the Social Security Code for the Seafarers of Trade and Pleasure, and the lump-sum salary used as a basis for the employer's contributions to the special regime for the social security of the sailors defined in Article L. 42 of the French Marine Harvester Pension Code
To determine the relief of contributions and contributions mentioned in the 1st of Article 13 of this Order:
- the coefficient of 0.260 in the formula of calculation determined in article 2 of this decree is replaced by the coefficient of 0.206;
- the coefficient of 0.260 in the formula of calculation determined in I of Article 6 of this decree is replaced by the coefficient of 0.206;
- the coefficient of 0.208 in the formula of calculation determined in 1° of II of Article 6 of this decree is replaced by the coefficient of 0.165;
- the coefficient of 0.234 in the formula of calculation determined in 2° of II of Article 6 of this decree is replaced by the coefficient of 0.185.
To determine the relief of the contributions referred to in 2° of Article 13 of this Order:
- the coefficient of 0.260 in the formula of calculation determined in article 2 of this decree is replaced by the coefficient of 0.054;
- the coefficient of 0.260 in the formula of calculation determined in I of Article 6 of this decree is replaced by the coefficient of 0.054;
- the coefficient of 0.208 in the calculation formula determined in 1° of II of Article 6 of this decree is replaced by the coefficient of 0.043;
- the coefficient of 0.234 in the calculation formula determined in 2° of II of Article 6 of this decree is replaced by the coefficient of 0.049.
The number of hours paid for the calculation of the coefficient set out in sections 2 and 6 of this Order shall be deemed to be equal to the product of the legal duration of the work calculated on the month and the relationship between the number of days of service performed during the month and the duration of thirty days.
For sailors with a part-time employment contract, the number of days of service performed during the month is reduced in the same proportion as that applied to the flat salary referred to in 1° of Article 14.
In the event of a suspension of the employment contract with full or partial maintenance of the employee's gross monthly remuneration, the number of days of service performed for these periods of suspension is equal to the product of the number of days of service that the mariner would have made if he had continued to work by the percentage of the remuneration paid to the employer and subject to contributions.
Sections R. 241-5 to R. 241-13 of the Social Security Code are repealed.
The Minister of State, Minister of Economy, Finance and Industry, Minister of Employment, Labour and Social Cohesion, Minister of Justice, Minister of Health and Social Welfare and the Minister of Equipment, Transport, Land Management, Tourism and the Sea are responsible, each with respect to it, for the execution of this Decree, which will be published in the French Republic.
Done in Paris, August 18, 2004.
Jean-Pierre Raffarin
By the Prime Minister:
Minister of Health
and Social Welfare
Philippe Douste-Blazy
Minister of State, Minister of Economy,
finance and industry,
Nicolas Sarkozy
Minister of Employment, Labour
and social cohesion,
Jean-Louis Borloo
The Seal Guard, Minister of Justice,
Dominica Perben
Minister of Equipment, Transportation,
of land use,
tourism and the sea,
Gilles de Robien
