Key Benefits:
The Prime Minister,
On the report of the Minister of Health and Solidarity and the Minister of Agriculture and Fisheries,
Considering the social security code, including articles L. 241-3-1 and R. 351-29;
Considering the Labour Code, including its article L. 212-4-2;
Considering the rural code, including articles L. 741-12 and L. 741-24;
Having regard to Act No. 2003-775 of 21 August 2003 on pension reform, including article 35 of the Act;
Having regard to the advice of the Board of Directors of the Central Agency of Social Security Agencies dated 11 February 2005;
Having regard to the advice of the Board of Directors of the National Old Age Insurance Fund of Employees dated 2 March 2005;
The State Council (Social Section) heard,
Decrete:
Sub-section 2 of chapter I, chapter I, title IV, of Book II of the Social Security Code (Part Two: Decrees in the Council of State) includes articles R. 241-0-1 to R. 241-0-6 as follows:
"Art. R. 241-0-1. - I. - For the purposes of the provisions of Article L. 241-3-1 to employees whose employer is subject to the obligation set out in Article L. 351-4 of the Labour Code and to those mentioned in Article L. 351-12 of the same Code, such employees shall be held:
« 1° a part-time employment contract defined by the provisions of Article L. 212-4-2 of the Labour Code;
« 2° Either a work contract giving rise to the payment of a remuneration that is not determined by the number of hours worked, provided that the remuneration is less than the remuneration considered to be equal to that of a full-time activity.
“II. - For the purposes of the same article, the full-time working period is the legal working time calculated on the month or, if it is less, the monthly working time fixed for the branch or company or the monthly working time applicable in the establishment.
"Art. R. 241-0-2. - I. - The salary corresponding to the full-time activity referred to in Article L. 241-3-1 is equal to the product of the monthly remuneration and the ratio between, on the one hand, the duration of the work referred to in Article II of R. 241-0-1 and, on the other hand, the number of hours paid during the month or, where applicable, the number of hours considered to be the monthly payment
"In the event of a suspension of the employment contract with full or partial maintenance of the monthly remuneration, the number of hours paid for the periods of suspension is equal to the product of the working period that the employee would have performed if he had continued to work or, if any, the number of hours considered to be the monthly remuneration that would have been paid to him, by the percentage of the remuneration that was paid to the employer and subject to assessment.
“II. - The monthly remuneration taken into account for the purposes of this section and section R. 241-0-1 is the gross monthly remuneration consisting of the earnings and remuneration defined in section L. 242-1, paid to the employee during the corresponding calendar month.
"III. - The rate of old-age insurance premiums calculated on the basis of the salary corresponding to the full-time activity is the rate determined under the second and fourth paragraphs of Article L. 241-3.
"IV. - The provisions of Article L. 241-3-1 shall not apply if, under the same contract of work, a flat plate or flat amounts of contributions as defined in Articles L. 241-2, L. 241-3, L. 241-5 and L. 241-6 are used.
"V. - The provisions provided for in Article L. 242-8 and the second paragraph of Article L. 242-3 shall not apply where, under the same contract of work, the faculty provided for in Article L. 241-3-1 is used.
"For the purposes of the first paragraph of Article L. 242-3, the remuneration to be taken into account in respect of each activity that results in the application of Article L. 241-3-1 shall be equal to the salary corresponding to the full-time activity, calculated in accordance with the provisions set out in I and II of this Article.
"Art. R. 241-0-3. - I. - The maintenance of the old-age insurance premiums to the level of pay for the full-time activity results from the agreement of the employee and the employer. This agreement is written, dated and signed by both parties. It is included in the initial work contract or in an amendment to the contract if the agreement is after the conclusion of the contract.
“II. - The employer may take over the difference between the amount of the old-age insurance premium payable on the salary corresponding to the full-time activity determined in accordance with the terms and conditions set out in section R. 241-0-2, and that of the old-age insurance premium to which the employee would be liable if the employee was not made use of the amount provided for in section L. 241-3-1. In this case, the agreement sets out the proportion, duration and terms of this care.
"Art. R. 241-0-4. - In the event of the transformation of a full-time employment contract into a part-time contract forming an alternative to a collective termination for economic reasons, carried out under the procedure of Article L. 321-2 of the Labour Code, the maintenance of the plate to the height of the remuneration corresponding to the full-time work activity must be proposed by the employer in the same terms to all employees whose part-time work contract will be transformed.
"The proposal shall include, where appropriate, the terms and conditions for the employer's care of contributions under the conditions set out in II of section R. 241-0-3. It is notified to each of the employees concerned by registered letter with acknowledgement of receipt and integrated into the draft by which the employment contract is transformed into a part-time employment contract.
"The employee may refuse this proposal by an express mention in the actor.
"Art. R. 241-0-5. - The agreement referred to in R. 241-0-3 may be denounced by the employer or by the employee.
"However, it cannot be denounced by the employer before the expiration of a period of one year from the date of effect.
"The agreement may include an employer's commitment not to proceed with its denunciation before the expiry of a period greater than that provided for in the previous paragraph.
"The denunciation of the agreement by the employee or the employer shall be notified to the other party and referred to in a contract of employment.
"In the event of a denunciation, a new agreement under the same contract of employment may not be entered into before the expiry of a five-year period from the effective date of the denunciation.
"Art. R. 241-0-6. - I. - The provisions of section R. 241-0-2 apply to contributions relating to remuneration paid:
« 1° Be effective from the date fixed for its entry into force by the agreement provided for in Article R. 241-0-3 or by the date provided for in Article R. 241-0-4, without that date being earlier or the date of conclusion of that agreement or of that person or the date on which the employee meets the conditions provided for in Article R. 241-0-1; However, if the date so determined does not correspond to the first day of a month, the provisions of section R. 241-0-2 shall apply to contributions for remuneration paid on the first day of the following month;
« 2° Either, where the agreement or the annuitant does not set a date for its entry into force, beginning on the first day of the month following the date of its conclusion or beginning on the first day of the month following the date on which the employee meets the conditions set out in section R. 241-0-1 if that date is after the conclusion or notification of the agreement or the avenor.
“II. - In addition, in the event of the transformation of a full-time employment contract into a part-time employment contract, the date of implementation of the provisions of Article R. 241-0-2 provided for in I of this Article shall be reduced by one month when the remuneration for the full-time working period is paid from the date determined under I.
"III. - The provisions set out in section R. 241-0-2 are no longer applicable to contributions relating to remuneration paid on the first day of the month in which either the termination of the agreement by the employee or the employer is notified to the other party, or the employee ceases to fulfil, as a result of the contract in question, the conditions set out in section R. 241-0-1, or the contract of work shall expire. »
I. - Article R. 741-50 of the Rural Code is replaced by the following:
"Art. R. 741-50. - For the purposes of the provisions of Article L. 741-24 of this Code, the provisions of Articles R. 241-0-1 to R. 241-0-6 of the Social Security Code apply to employees of the agricultural system subject to the following modifications:
"1° In I of Article R. 241-0-1, to I, IV and V of Article R. 241-0-2 and to II of Article R. 241-0-3, the reference to Article L. 241-3-1 of the Social Security Code is replaced by the reference to Article L. 741-24 of this Code;
« 2° Article R. 241-0-2:
“(a) In II, the reference to Article L. 242-1 of the Social Security Code is replaced by the reference to Article L. 741-10 of this Code;
“(b) In III, the reference to the second and fourth paragraphs of Article L. 241-3 of the Social Security Code is replaced by the reference to the II of Article L. 741-9 of this Code;
"(c) In IV, references to articles L. 241-2 and L. 241-3 of the social security code are replaced by the reference to article L. 741-13 of this code and the reference to article L. 241-5 of the social security code is replaced by the reference to article L. 751-19 of this code;
"(d) In V, references to the first and second paragraphs of Article L. 242-3 of the Social Security Code are replaced by references to the first and second paragraphs of Article L. 741-11 of this Code. »
II. - Articles R. 741-51 to R. 741-57 of the rural code are repealed.
The second sentence of the second paragraph of article R. 351-29 of the Social Security Code is as follows:
"The basic salary for the calculation of the pension is that, for each year taken into account, the contribution paid by the employee for the earnings and remuneration earned during that year, without the fact that the salary may exceed, if any, the amount of the ceiling referred to in the first paragraph of Article L. 241-3 in effect during that year. »
The provisions of this article shall apply to wages collected as of 1 January 2005.
For employees whose employment contract has been concluded before the date of publication of this decree, the provisions of Articles R. 241-0-1 to R. 241-0-6 of the Social Security Code and Article 2 of this Decree are applicable to old-age insurance premiums relating to earnings and remuneration paid since January 1, 2004. If the employment contract has been concluded after 31 December 2003, the same provisions shall apply on the first day of the calendar month following the date of effect of the employment contract, provided that the agreement provided for in article R. 241-0-3 of the Social Security Code is entered into before the first day of the fourth calendar month following that of the publication of this decree.
For employees whose employment contract is the subject, on the date of publication of this decree, of the application of the provisions of Article L. 241-3-1 of the Social Security Code or, for employees in the agricultural sector, of Article L. 741-24 of the Rural Code, in their writing before that resulting from Article 35 of the Law of 21 August 2003 referred to above, the agreement provided for in Article R. 24
Decree No. 94-774 of 30 August 1994 on the maintenance of old age insurance premiums in the event of a transition to a part-time work plan for the purposes of article 43-VIII of Act No. 93-1313 of 20 December 1993 on work, employment and vocational training and articles 8 and 9 of Decree No. 95-1188 of 6 November 1995 on the maintenance of part-time insurance
The Minister of Employment, Social Cohesion and Housing, the Minister of Economy, Finance and Industry, the Minister of Health and Solidarity, the Minister of Agriculture and Fisheries and the Minister Delegate for Budget and Reform of the State, the spokesman for the Government, are responsible, each with regard to it, for the execution of this decree, which will be published in the Official Journal of the French Republic.
Done in Paris, October 31, 2005.
Dominique de Villepin
By the Prime Minister:
Minister of Health and Solidarity,
Xavier Bertrand
The Minister of Employment,
social cohesion and housing,
Jean-Louis Borloo
Minister of Economy,
finance and industry,
Thierry Breton
Minister of Agriculture and Fisheries,
Dominic Bussereau
Minister for Budget
and the reform of the state,
Government spokesperson,
Jean-François Copé
