Key Benefits:
The National Assembly and the Senate adopted,
Vu Constitutional Council decision No. 2005-528 DC of 15 December 2005 ;
The President of the Republic enacts the following legislation:
For the 2004 fiscal year, they are approved:
1° The balance table, by branch, of all mandatory basic social security schemes:
(In billions of euros)
You can see the table in the OJ
n° 295 of 20/12/2005 text number 1
2° The table of balance, by branch, of the general social security regime:
(In billions of euros)
You can see the table in the OJ
n° 295 of 20/12/2005 text number 1
3° The equilibrium table for organizations involved in financing mandatory basic social security schemes:
(In billions of euros)
You can see the table in the OJ
n° 295 of 20/12/2005 text number 1
4° Expenditures that fall within the scope of the national health insurance expenditure target of EUR 130.1 billion;
5° Revenues to the Retirement Reserve Fund amounted to 2.2 billion euros;
6° The amount of the debt amortized by the Social Debt Fund amounted to € 3.3 billion.
Is approved the report in Appendix A to this Act describing the measures for the allocation of surpluses or the coverage of deficits identified in connection with the approval, in section l, of the balance tables for fiscal year 2004.
For the year 2005, the following tables are corrected:
1° The revenue forecasts and the balance table, by branch, of all mandatory basic social security schemes:
(In billions of euros)
You can see the table in the OJ
n° 295 of 20/12/2005 text number 1
2° The revenue forecasts and the branch-specific balance table of the general social security regime:
(In billions of euros)
You can see the table in the OJ
n° 295 of 20/12/2005 text number 1
3° The revenue forecasts and the balance table for organizations that contribute to the financing of mandatory basic social security schemes:
(In billions of euros)
You can see the table in the OJ
n° 295 of 20/12/2005 text number 1
I. - For the year 2005, the objective of the Social Debt Fund's rectified depreciation of social debt is set at 2.4 billion euros.
II. - For the year 2005, the revised estimates of income allocated to the Retirement Reserve Fund are set at €1.5 billion.
The contribution of health insurance to the competition fund referred to in Article 51 of the Social Security Financing Act for 2004 (No. 2003-1199 of 18 December 2003) is set for 2005 to 176 million euros.
This contribution is distributed among the various health insurance plans according to the rules implemented for the year 2004 for the purposes of Article L. 174-2 of the Social Security Code.
In the 2nd of Article 13 of Act No. 2004-626 of 30 June 2004 on solidarity for the autonomy of older persons and persons with disabilities, the rate: "15%" is replaced by the words: "20% at most".
I. - For the year 2005, the revised estimates of spending targets by branch of all mandatory basic social security schemes are set to:
(In billions of euros)
You can see the table in the OJ
n° 295 of 20/12/2005 text number 1
II. - For the year 2005, the revised estimates of expenditure targets, by branch, of the general social security system are:
(In billions of euros)
You can see the table in the OJ
n° 295 of 20/12/2005 text number 1
For the year 2005, the national objective of health insurance expenditures for all basic mandatory plans is maintained at 134.9 billion euros.
The report is approved in Appendix B to this Act describing, for the next four years (2006-2009), the revenue forecasts and spending targets per branch of the mandatory basic social security plans and the general plan, the revenue and expenditure forecasts of the organizations involved in the financing of these plans, as well as the national objective of health insurance expenditures.
I. - Part II of Article L. 136-7 of the Social Security Code is amended as follows:
1° In the 1st, after the words: "The interests and savings premiums of the housing savings accounts referred to in Article L. 315-1 of the construction and housing code", are inserted the words: "with the exception of the housing savings plans,"
2° 2° is thus written:
« 2° Interests in housing savings plans, tax exemptions on income under 9° bis of section 157 of the General Tax Code:
“(a) As of 1 January 2006, for plans of more than ten years at that date and for those opened before 1 April 1992 whose term expired before 1 January 2006;
“(b) On the date of the tenth anniversary of the plan or, for plans opened before April 1, 1992, on their due date;
"(c) When the plan is terminated, if it is an earlier date of the tenth anniversary or earlier than the due date for plans opened before April 1, 1992;
"(d) When they are registered, for interest accrued as of 1 January 2006 on plans over ten years or on plans opened before 1 April 1992 whose term is expired; »
3° After the 2°, it is inserted a 2° bis as follows:
"2° bis Savings premiums for housing savings plans when they are paid; "
II. - Article 1600-0 J of the General Tax Code is amended as follows:
1° In the first, after the words: "The interests and savings premiums of the housing savings accounts referred to in Article L. 315-1 of the construction and housing code", are inserted the words: ", with the exception of the housing savings plans,"
2° 2 is thus written:
“2. Interests in housing savings plans, exempted from income tax under 9° bis of section 157:
“(a) As of January 1, 2006, for plans of more than ten years at that date and for those opened before April 1992 whose term expired before January 1, 2006;
“(b) On the date of the tenth anniversary of the plan or, for plans opened before April 1, 1992, on their due date;
"(c) When the plan is terminated, if it is an earlier date of the tenth anniversary or earlier than the due date for plans opened before April 1, 1992;
"(d) When they are registered, for interest accrued as of 1 January 2006 on plans over ten years or on plans opened before 1 April 1992 whose term is expired; »
3° After 2, it is inserted a 2 bis as follows:
« 2 bis Savings premiums for housing savings plans when they are paid; "
III. - The provisions of this article shall apply effective 1 January 2006.
In Article 13 of Act No. 2000-37 of 19 January 2000 on the negotiated reduction of working time, after the word "acquired", the words "to 31 December 2005" are inserted.
The second paragraph of Article L. 443-12 of the Code of Social Action and Families is supplemented by a sentence as follows:
"In the context of this employment contract, the employer corporation may be exempted from the employer's employer contributions of social insurance, occupational accidents and family allowances under the conditions of Article I of Article L. 241-10 of the Social Security Code. »
I. - 1 of Article 80 duodecies of the General Tax Code is as follows:
“1. Any compensation paid in connection with the termination of the employment contract shall be a taxable remuneration, subject to the exemption provided for in 22° of section 81 and the following provisions.
"Do not constitute a taxable remuneration:
« 1° The allowances referred to in Article L. 122-14-4 of the Labour Code;
« 2° The termination or voluntary severance benefits paid under an employment safeguard plan as defined in sections L. 321-4 and L. 321-4-1 of the same code;
« 3° The fraction of termination benefits paid outside the framework of an employment safeguard plan within the meaning of sections L. 321-4 and L. 321-4-1 of the same code, which does not exceed:
“(a) Be twice the amount of the gross annual remuneration received by the employee in the calendar year preceding the termination of the employee's employment contract, or 50% of the amount of the allowance if that threshold is higher, within the limit of six times the ceiling referred to in Article L. 241-3 of the social security code in force on the date of payment of the allowances;
(b) Either the amount of the termination indemnity provided for by the branch collective agreement, by the professional or inter-professional agreement or, failing that, by law, if that amount is more than six times the limit referred to in Article L. 241-3 of the social security code in force on the date of payment of the allowances;
« 4° The portion of retirement benefits that does not exceed:
“(a) Be twice the amount of the gross annual remuneration received by the employee in the calendar year preceding the termination of the employee's employment contract, or 50% of the amount of the allowance if that threshold is higher, within the five-time limit referred to in Article L. 241-3 of the social security code in force on the date of payment of the allowances;
“(b) Either the amount of the termination indemnity provided for in the branch collective agreement, by the professional or inter-professional agreement or, failing that, by law, if that amount exceeds five times the limit referred to in section L. 241-3 of the social security code in force on the date of payment of the allowances. »
II. - In the 2nd of the same article, the words "in the second paragraph of 1" are replaced by the words "at 3° and 4° of 1".
III. - The provisions of this section shall apply to compensation received in connection with a termination of the notified work contract effective 1 January 2006.
I. - Chapter I of Title IV of Book II of the Social Security Code is supplemented by an article L. 241-15 as follows:
"Art. L. 241-15. - For the implementation of measures for exemption or reduction of social security contributions under this Code or any other legislative or regulatory provision, the calculation plate shall mean hours paid regardless of the nature. »
II. - Article L. 242-1 of the same code is amended as follows:
1° The first paragraph is supplemented by a sentence as follows:
"The pay compensation for a loss of pay induced by a work time reduction measure is also considered to be a remuneration, which it takes the form, in particular, of a differential supplement to salary or an increase in the hourly wage rate. » ;
2° The fifth preambular paragraph reads as follows:
"The contributions made to employers pursuant to a legislative or regulatory provision or an inter-professional national agreement referred to in Article L. 921-4 shall be excluded from the contribution made under the first paragraph for the purpose of financing the supplementary pension plans referred to in Chapter I of Title II of Book IX or paid in respect of supplementary pension commitments made prior to the employer's accession to the institutions establishing »
III. - Subject to the rulings of the court and the proceedings pending on the date of publication of this Act, the provisions of I shall apply to dues due to the gains and remuneration paid on or after 1 January 2006.
Subject to the rulings of justice passed in force of judgment and the proceedings pending on the date of publication of this Act, the provisions of 1° of II shall apply to compensation paid as of 1 January 2006 in the framework of collective agreements reducing the length of work concluded as of 1 October 1996.
Subject to the rulings of justice that have been tried and the proceedings that are in progress on the date of publication of this Act, the provisions of 2 of II apply to contributions due as of 1 January 2006.
I. - [Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2005-528 DC of 15 December 2005. ]
II. - 1. In the last sentence of the seventh paragraph of Article L. 376-1 and in the last sentence of the eighth paragraph of Article L. 454-1 of the same code, the amounts "760 EUR" and "76 EUR" are replaced respectively by the amounts "910 EUR" and "91 EUR".
2. The same paragraphs are supplemented by a sentence as follows:
"As of 1 January 2007, the amounts referred to in this paragraph are revised annually, by order of Ministers responsible for social security and the budget, according to the rate of increase in the index of consumer prices to be used in the economic, social and financial report annexed to the draft finance law for the year under review. »
The first sentence of the penultimate paragraph of Article L. 242-1 of the Social Security Code is supplemented by the words: "and if the employer informs its recovery agency of the identity of its employees or social agents to which free actions have been awarded definitively during the previous calendar year, as well as the number and value of the shares attributed to each of them".
Companies or establishments covered by a branch agreement or a branch professional agreement on wages between January 1, 2005 and June 15, 2006 pursuant to Article L. 132-12 of the Labour Code and applicable in 2006, or having themselves concluded, pursuant to Article L. 132-27 of the same Code, a wage agreement between January 1, 2005 and June 15, 2006, applicable in 2006, may pay to the maximum amount of their employees by a maximum amount of their employees
The amount of this exceptional bonus can be modified according to employees; This modulation can only be performed according to the salary, qualification, classification level, seniority or duration of presence in the employee's business. This bonus cannot be substituted for wage increases and conventional premiums provided by the salary agreement or by the work contract. Nor can it substitute for any of the compensation elements within the meaning of section L. 242-1 of the social security code paid by the employer or which become mandatory under legal or contractual rules.
As long as it is exceptional and will not be substituted for any element of remuneration, this bonus is exempt from any contributions and contributions of legal or conventional origin, with the exception of the contributions defined in Articles L. 136-2 of the Social Security Code and 14 of Order No. 96-50 of 24 January 1996 relating to the reimbursement of social debt, without the application of Article L. 131-7 of the Social Security Code.
In the event that an employee who has subscribed to a business savings plan set out in chapter III of Book IV title of the Labour Code affects the realization of this plan all or part of the amounts paid to him under the exceptional bonus, these amounts are exempted from income tax, under the conditions provided for in Article L. 441-6 of the same code.
In enterprises and establishments not covered by a branch agreement or a professional branch agreement entered into under the conditions set out in the first paragraph and not entered in the field of I of Article L. 132-26 of the Labour Code or in that of Article L. 132-27 of the same Code, the salary agreement referred to in the first paragraph may, on an exceptional basis, be entered into under the terms and conditions established by Article L. 441-1 of the same Code.
The agreement entered into pursuant to Article L. 132-27 of the Labour Code referred to in the first paragraph of this Article may also provide for the payment of the exceptional bonus, determine an amount and define the terms and conditions of attribution under the conditions laid down in this Article.
The amount and payment terms and conditions of the exceptional bonus are set in the undertaking by decision of the employer made before June 30, 2006. Payment of such amounts shall be made no later than 31 July 2006.
The employer shall notify before December 31, 2006 to the recovery agency of the social security contributions to which the company reports the amount of the amounts paid to employees under this section by specifying the amount per employee.
The benefit of the exemptions defined in the first paragraph shall be subject to such notification by 31 December 2006, as well as to the compliance with the terms and time limits mentioned above.
In the second paragraph of the 21st paragraph of Article L. 311-3 of the Social Security Code, the words "primary" are deleted.
I. - Article L. 651-1 of the Social Security Code is amended as follows:
1° The 1st is supplemented by the words: ", whatever, if any, the nature and distribution of their capital";
2° The 4th is thus written:
« 4° Public legal persons, to the extent that they are subject to the value added tax in accordance with the provisions of section 256 B of the General Tax Code; »
3° After the 4°, it is inserted a 4° bis as follows:
"4° bis Groups of public interest subject to the value added tax pursuant to the provisions of Chapter I of Part I of Book I of the General Tax Code other than those of section 256 B; "
II. - 1. In the second paragraph of section L. 651-3 of the same code, the words: "in 6°, 7° and 8° of section L. 651-1" are replaced by the words: "indicated to 4° bis, 6°, 7° and 8° of section L. 651-1 as well as public interest groups subject to the value-added tax under section 256 B of the general code."
2. In the third paragraph of the same article, the words: "subject to 1° to 5° and 10° of Article L. 651-1" are replaced by the words: "as mentioned in 1° to 3°, 4°, unless it is a public interest group subject to the value added tax pursuant to Article 256 B of the General Tax Code, 5° and 10 of Article L. 651-1".
The general tax code is amended as follows:
1° In Article 575 G, the words "2 kilograms" are replaced by the words "1 kilograms";
2° In 575 H, the words "10 kilograms" are replaced by the words "2 kilograms".
I. - In the title of chapter VIII, section 2, title III of Book I of the Social Security Code, the word " Contribution" is replaced by the word "Contributions".
II. - Article L. 138-10 of the same code is amended as follows:
1° At the beginning of the first paragraph, the reference is inserted: "I. -";
2° In the fourth paragraph, the words: "Articles L. 162-16-1 and following" are replaced by the words: "Article L. 162-16-4";
3° In the last paragraph, the words: "For the trigger of the contribution" are replaced by the words: "For the subject matter of contribution";
4° One II and one III are added:
“II. - When the turnover in France, during the calendar year, for the pharmaceutical specialties listed in the list referred to in Article L. 5126-4 of the Public Health Code, with the exception of the orphans designated as such under the provisions of the Regulation (EC) No. 141/2000 of the European Parliament and of the Council, of 16 December 1999, concerning the orphan drugs, by the whole of the companies
"The total amount of this contribution is calculated as follows:
You can see the table in the OJ
n° 295 of 20/12/2005 text number 1
"Not indebted to this contribution the companies that have entered into an agreement with the Economic Committee for Health Products, which is valid as of December 31 of the calendar year for which the contribution is due, provided that this agreement includes commitments from the company covering the total amount of business realized under the specialties listed in the list referred to in Article L. 5126-4 of the Public Health Code or-17 The list of these companies is stopped by the Economic Committee for Health Products by January 31 of the year following the calendar year for which the contribution is due.
"For the subject-matter to the contribution, the non-tax revenue generated in France for the drugs mentioned in article L. 5126-4 of the Public Health Code is not taken into account by companies that are not liable for this contribution or the turnover of the same companies made the previous year.
"III. - The provisions of articles L. 138-11 to L. 138-19 shall apply separately to each of the contributions provided for in I and II of this article. »
III. - In the V of section 74 of Act No. 2004-810 of 13 August 2004 on health insurance, the words "of the first paragraph" are deleted and the words "in the table in the second paragraph of the same section" are replaced by the words "in each of the two tables in the same section".
IV. - In article L. 245-5-1 of the Social Security Code, the words "in title I" are replaced by the words "in titles I and III".
V. - In the fifth paragraph of Article L. 245-5-2 of the same code, the amount "100 000 EUR" is replaced by the amount "50 000 EUR".
VI. - The first sentence of the second paragraph of Article L. 245-6 of the same code is supplemented by the words: "and with the exception of orphan drugs designated as such pursuant to the provisions of Regulation (EC) No. 141/2000 of the European Parliament and of the Council, of 16 December 1999, concerning orphan drugs, within the limits of the indication orphan drug designation or designation has been granted by the European Commission and subject to repayable number 20
VII. - On an exceptional basis, for the determination of the contribution referred to in Article L. 245-6 of the Social Security Code due to the revenue generated in 2006, the contribution rate is 1.76 per cent.
VIII. - The provisions of II and III apply for the first time to the calculation of the contribution due for the year 2005. As a derogatory, for the application to the contribution due under 2005 of the provisions of the third paragraph of Article L. 138-10 of the Social Security Code in its drafting of this Article, the agreement referred to in this Article shall be concluded no later than 15 December 2006; in the absence of a conclusion of the convention at that date, the contribution becomes at the same date fully payable.
The provisions of IV and V apply for the first time to the determination of contributions due no later than 1 December 2006.
I. - The social security code is amended as follows:
1° In the last paragraph of Article L. 137-7, the words "at 3° of Article L. 225-1-1 and "" are replaced by the word "at";
2° At the beginning of the first paragraph of Article L. 138-20, after the words: "The contributions made to the articles", the reference is inserted: "L. 137-6." The second paragraph of the same article is deleted.
II. - The provisions of this Article shall apply to the recovery of the seated contribution on the premiums defined in the second paragraph of Article L. 137-7 of the Social Security Code and issued after 31 December 2006.
The organizations referred to in the first paragraph of Article L. 138-20 of the same Code shall reproduce the rights and obligations, actions and prosecutions, debts and claims of the Central Agency of Social Security Organizations, born out of the collection and control of the contribution established in Article L. 137-6 of the same Code which took place until March 31, 2007.
I. - In the seventh paragraph (1°) of Article L. 241-2 of the Social Security Code, the rate "32.50 %" is replaced by the rate "32.46 %".
II. - Article L. 862-3 of the same code is supplemented by an e as follows:
“e) A fraction of 1.88 per cent of the consumer right under section 575 of the general tax code. »
III. - After the fifth paragraph of Article L. 351-7 of the Construction and Housing Code, it is inserted a d as follows:
"(d) A fraction of 1.48 per cent of the consumer right provided for in Article 575 of the General Tax Code; This fraction is collected by the Central Agency of Social Security Agencies and is allocated to the National Housing Assistance Fund. »
IV. - The provisions of this section apply to amounts payable as of January 1, 2006.
The amount of €21.817 billion is approved, corresponding to the compensation for exemptions, reductions or reductions in the sum of contributions or social security contributions, referred to in Schedule 5 attached to the Social Security Financing Bill for 2006.
I. - Chapter III of title III of Book I of the Social Security Code is supplemented by an article L. 133-4-2 as follows:
"Art. L. 133-4-2. - The benefit of any measure of reduction and exemption, total or partial, of social security contributions or of contributions paid to social security organizations, applied by an employer or an independent worker without an obligation to make a prior request, shall be subject to compliance by the employer or the independent worker with the provisions of Article L. 324-9 of the Labour Code.
"Where the offence defined in the fourth and fifth paragraphs of section L. 324-10 of the same code is found by record under the conditions set out in section L. 324-12 of the same code, the recovery agency shall, within the limits of the hidden work limitation, cancel the reductions or exemptions of the contributions or contributions referred to in the first paragraph of this section.
"This cancellation, capped at a fixed amount by order, is equal to the amount of the reductions or exemptions in the establishment over the period of the offence. »
II. - After article L. 242-1 of the same code, an article L. 242-1-1 is inserted as follows:
"Art. L. 242-1-1. - Compensation, paid or due to employees, which are reinstated in the contribution count as a result of the finding of the offence set out in the fourth and fifth paragraphs of Article L. 324-10 of the Labour Code may not be subject to any measure of reduction or exemption of social security contributions or of a reduction of the contribution base. »
III. - The last sentence of article L. 243-11 of the same code is deleted.
IV. - After article L. 243-12 of the same code, three articles L. 243-12-1, L. 243-12-2 and L. 243-12-3 are inserted as follows:
"Art. L. 243-12-1. - Barring the performance of the duties of the agents referred to in Article L. 243-11, regardless of their framework of action, is punishable by six months' imprisonment and 7 500 fines.
"Art. L. 243-12-2. - Legal persons may be declared criminally liable under the conditions provided for in article 121-2 of the Criminal Code for the offence defined in article L. 243-12-1 of this Code. The penalty incurred by legal persons is fine, in accordance with the terms provided for in article 131-38 of the Criminal Code.
"Art. L. 243-12-3. - The provisions of the Criminal Code which provide for and punish acts of resistance, contempt and violence against judicial police officers are, in addition, applicable to those who are guilty of acts of the same nature with respect to the supervisors referred to in Article L. 243-11. »
V. - Article L. 123-11 of the Commercial Code is supplemented by seven paragraphs as follows:
"The domiciliatary activity cannot be carried out in a premises for the use of main dwellings or for professional mixed use.
"It shall be qualified to conduct, within the framework of their respective jurisdictions, the investigation and determination of offences under the provisions of the sections of this subsection and the regulations made for their application:
« 1° The agents mentioned in Article L. 243-7 of the Social Security Code;
« 2° Labour inspectors and labour controllers and inspection officials assimilated within the meaning of Article L. 611-10 of the Labour Code;
« 3° Agents of the farm social mutuality funds mentioned in Article L. 724-7 of the rural code.
"For this purpose, they act, each with respect to it, in accordance with the rules for the search and recognition of offences determined by the provisions of the Social Security Code, the Labour Code and the Rural Code applicable to them.
"The offences are found by minutes of evidence to the contrary and transmitted directly to the prosecutor's office. »
VI. - [Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2005-528 DC of 15 December 2005. ]
For the year 2006, the revenue forecasts, divided by category in the statement in Appendix C to this Act, are determined:
1° For all compulsory basic social security regimes and by branch to:
(In billions of euros)
You can see the table in the OJ
n° 295 of 20/12/2005 text number 1
2° For the general social security system and by branch to:
(In billions of euros)
You can see the table in the OJ
n° 295 of 20/12/2005 text number 1
3° For organizations involved in financing mandatory basic social security schemes to:
(In billions of euros)
You can see the table in the OJ
n° 295 of 20/12/2005 text number 1
For the year 2006, the balance sheet, by branch, of all mandatory basic social security schemes is approved:
(In billions of euros)
You can see the table in the OJ
n° 295 of 20/12/2005 text number 1
For the year 2006, the branch-specific balance sheet of the general social security system is approved:
(In billions of euros)
You can see the table in the OJ
n° 295 of 20/12/2005 text number 1
For the year 2006, the equilibrium table for organizations involved in financing mandatory basic social security schemes is approved:
(In billions of euros)
You can see the table in the OJ
n° 295 of 20/12/2005 text number 1
I. - For the year 2006, the social debt amortization objective by the Social Debt Fund is set at 2.4 billion euros.
II. - For the year 2006, the revenue forecast per category assigned to the Retirement Reserve Fund is:
(In billions of euros)
You can see the table in the OJ
n° 295 of 20/12/2005 text number 1
I. - Chapter IV bis of title I of Book I of the Social Security Code is supplemented by an article L. 114-8 as follows:
"Art. L. 114-8. - The accounts of national social security agencies, other than those mentioned in section LO 132-2-1 of the Financial Courts Code, as well as those of the organizations created to contribute to the financing of all plans, are certified by an External Auditor. When these organizations establish combined accounts, certification is performed by at least two auditors.
"A professional exercise standard approved by regulation specifies the diligence to be performed by the auditors. The provisions of Article L. 140-2 of the Financial Courts Code shall apply to the Financial Courts. »
II. - The first two paragraphs of Article L. 723-46 of the rural code are deleted.
III. - The provisions of I shall apply at the latest to the accounts of fiscal year 2008 in accordance with the terms defined by decree. The provisions of the II apply on January 1, 2008.
Chapter II of Book I, title II of the Social Security Code is supplemented by four articles L. 122-2, L. 122-3, L. 122-4 and L. 122-5 as follows:
"Art. L. 122-2. - The accounting officer of a social security organization is responsible for the maintenance of accounting and ensures that all the rights and obligations of the organization are reflected in his accounts.
"The accounting officer is personally and financially responsible for the operations carried out, with the exception of those carried out on the regular requisition of the director of the organization. The requisition has the effect of transferring responsibility to the Director.
"The personal and financial liability of the accounting officer is incurred as long as a deficit or loss of money or value has been found, a cash has not been made, an expense has been unduly paid or, as a result of the accounting officer, the organization has been required to pay compensation from another agency or a third party.
"If the financial injury is recognized by a force majeure case by the competent authority, the financial liability of the accounting officer cannot be incurred.
"Before being installed, the accounting agent must provide a security deposit.
"The operations and controls of which it assumes responsibility are specified by decree.
"Art. L. 122-3. - The personal and financial liability of the accounting officer extends to all transactions carried out from the date of its installation to the date of termination of the duties. This responsibility extends to the operations of the regulators within the limits of the controls that the accounting officer is required to perform. It cannot be put into play because of the management of its predecessors only for the operations taken in charge without reservation during the remission of service or that would not have been challenged by the incoming accounting officer, within a time limit fixed by decree.
"The first act of putting liability at stake can no longer take place beyond December 31 of the sixth year following the accounting year in question.
"The regulators on behalf of the accounting agent for cash and payment transactions, the accountant's authority foundations, and those responsible for the centres approved by the Minister responsible for the budget and the Minister responsible for social security to carry out cash transactions for certain means of payment are subject to the rules, obligations and liability of the accounting officers. They may be held accountable for transactions within the amount of the bond they are required to provide.
"Art. L. 122-4. - The conditions for the implementation of the liability provided for in articles L. 122-2 and L. 122-3, including the applicable procedure, the procedures for the debenture and, where appropriate, the free surrender and the conditions for the issuance of the quitus, are set by decree.
"Art. L. 122-5. - The provisions of sections L. 122-2 to L. 122-4 are applicable to all social security organizations with the exception of organizations with public institution status. »
Non-permanent resources are authorized to meet their cash requirements under the mandatory basic plans and the organizations involved in their financing referred to below, within the limits indicated below:
(In millions of euros)
You can see the table in the OJ
n° 295 of 20/12/2005 text number 1
I. - After article L. 161-13 of the Social Security Code, an article L. 161-13-1 is inserted as follows:
"Art. L. 161-13-1. - Persons who have noted the provisions of Article L. 381-30 find, under conditions fixed by decree in the Council of State, at the end of their incarceration, for the determination of the conditions of attribution of the benefits in cash, the benefit of the rights opened in the regime of which they belonged before the date of their incarceration, increased, if any, of the rights opened during the period of pretrial detention. This decree sets out, inter alia, the maximum period of incarceration that is entitled to the benefit of these provisions and the duration of the maintenance of the rights to cash benefits for persons who have not resumed professional activity at the end of their incarceration. »
II. - The first paragraph of article L. 311-5 of the same code is supplemented by a sentence as follows:
"It continues to benefit, in the event of a resumption of an activity insufficient to justify the conditions for the opening of the right to benefit set out in Article L. 313-1, for a period determined by decree in the Council of State. »
III. - The fifth paragraph of Article L. 323-4 of the same code is deleted.
IV. - Article L. 361-2 of the same code is as follows:
"Art. L. 361-2. - In the event that, between the termination date and the death of the insured person, a general increase in wages occurs, the capital is subject to a revision. »
V. - The provisions of the III do not apply to work stops in compensation for more than six months as of January 1, 2006.
VI. - Article L. 381-30-1 of the same code is amended as follows:
1° After the first preambular paragraph, a sub-item reads as follows:
"During their incarceration, inmates with a disability pension that was liquidated by the plan before they were incarcerated are eligible to continue their payment. Their rightful persons shall, if any, benefit from the capital-decess under Article L. 361-1. » ;
2° At the beginning of the second paragraph, the word "However" is replaced by the words "By derogation from the first paragraph".
The fifth paragraph of Article L. 162-5-3 of the Social Security Code, Article L. 162-26, the excesses of fees provided for in Article L. 162-5 and the eighth paragraph of Article L. 324-1 of the same Code shall not apply to the care necessary for the treatment of the affection of the patients treated with a condition referred to in 3° and 4° of Article L.
[Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2005-528 DC of 15 December 2005. ]
I. - After article L. 162-1-7 of the Social Security Code, an article L. 162-1-7-1 is inserted as follows:
"Art. L. 162-1-7-1. - The rules for prioritization of the acts performed by the directors of the laboratory referred to in Article L. 162-14 shall be decided by the National Union of Health Insurance Funds after notice of the commission referred to in the second paragraph of Article L. 162-1-7. »
II. - After article L. 162-2-1 of the same code, an article L. 162-2-2 is inserted as follows:
"Art. L. 162-2-2. - The doctor who prescribes massage-kinesitherapy care must comply, in order to assess the appropriateness of hospitalization for his patient for the dispensation of the follow-up or rehabilitation care referred to in article L. 6111-2 of the Public Health Code, with the recommendations established by the High Health Authority. »
III. - After the first sentence of the second paragraph of article L. 162-5-3 of the same code, it is inserted a sentence as follows:
"Physicians exercising the same specialty in a medical office located in the same premises or in a health centre referred to in Article L. 6323-1 of the Public Health Code may be jointly designated treating physicians. »
IV. - In article L. 4151-4 of the Public Health Code, after the words: "may prescribe", the words "medical devices, the list of which is fixed by the administrative authority, and".
V. - The first sentence of the 4th sentence of Article L. 162-14-1 of the Social Security Code is supplemented by the words: "who can be modulated according to their level of activity and exercise, in particular to promote the consolidated exercise".
VI. - Article L. 182-4 of the same code is supplemented by a paragraph as follows:
"The National Health Professionals Union receives a contribution to its operation of the National Health Insurance Fund for Employees. The amount of this contribution is defined by the agreement referred to in section L. 162-1-13 or, if not, by order of the Minister for Social Security. »
I. - Section L. 2132-2-1 of the Public Health Code is amended as follows:
1° The second sentence of the first paragraph is deleted;
2° The first sentence of the second paragraph is as follows:
"An interprofessional treaty agreement referred to in Article L. 162-14-1 of the Social Security Code or the conventions referred to in Articles L. 162-5 and L. 162-9 of the same Code shall determine the nature, terms and conditions for the implementation of this examination for qualified doctors in stomatology and for dental surgeons. »
II. - Article L. 2132-2-1 of the Public Health Code in its drafting prior to the publication of this Act remains in force, respectively for each of the professions concerned, until the publication of the treaty provisions made under 2° of the I.
III. - Article L. 162-1-12 of the Social Security Code reads as follows:
"Art. L. 162-1-12. - The oral examination of prevention referred to in Article L. 2132-2-1 of the Public Health Code and the dental care carried out within six months of this examination, with the exception of prothetic and dento-facial orthopaedic care, shall be borne in full by the compulsory health and maternity insurance plans, and the beneficiaries of these acts shall be exempted from the prepayment of the costs. »
[Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2005-528 DC of 15 December 2005. ]
After article L. 162-22-7 of the Social Security Code, an article L. 162-22-7-1 is inserted as follows:
"Art. L. 162-22-7-1. - The Economic Committee for Health Products may set for each of the medications or products and benefits covered in addition to hospitalization benefits the amount of the expenses of mandatory social security plans beyond which it may decide to lower the liability rate referred to in Articles L. 162-16-6 and L. 165-7. However, companies may apply to the Economic Committee for Health Products to pay an amount equal to the loss of annual turnover that would result from the application of the tariff cut-off decision. »
I. - Ministers responsible for health and social security may decide on the temporary maintenance of certain pharmaceutical specialties on the list provided for in the first paragraph of Article L. 162-17 of the Social Security Code whose medical service rendered, appreciated by the Transparency Commission, is insufficient in relation to other medicines or therapies available.
A decree of ministers responsible for health and social security sets out the list of the pharmaceutical specialties concerned. By derogation from the second paragraph of Article L. 322-2 of the Social Security Code, the insured's participation in the basic rates for the calculation of benefits is 85% for these specialties.
II. - The provisions set out in the last paragraph of Article L. 871-1 of the Code do not apply to the specialties referred to in I of this Article.
By derogation from section 6 of Act No. 89-1009 of 31 December 1989, strengthening the guarantees offered to insured persons against certain risks, the organization may decide, at the time of the renewal of the contract, that all or part of the participation of the insured under section I of Article L. 322-2 of the Social Security Code is not covered for these specialties.
III. - The deletion of the relevant specialties of the list provided for in the first paragraph of Article L. 162-17 of the Social Security Code, as well as that of their credits within the meaning of Article L. 5121-1 of the Public Health Code, if any listed on the same list after the publication of the order mentioned in the second paragraph of the I of this article, shall be effected no later than 1 January 2008.
I. - After article L. 162-5-3 of the Social Security Code, an article L. 162-5-4 is inserted as follows:
"Art. L. 162-5-4. - A decree provides for the period in which the provisions made pursuant to the 18th of Article L. 162-5, the fifth paragraph of Article L. 162-5-3 and the third paragraph of Article L. 162-26 are not applicable to consultations provided or prescribed by a general practitioner who is first installed in a liberal exercise. It also provides for the period during which the same provisions are not applicable to a general practitioner who settles in an area defined by the regional health mission referred to in L. 162-47. »
II. - In the 4th I of Article L. 162-14-1 of the same code, after the words: "in Article L. 6323-1 of the Public Health Code," the words are inserted: "or the replacement of liberal health professionals."
I. - Section 33 of the Social Security Financing Act 2004 (No. 2003-1199 of 18 December 2003) is amended as follows:
1° The first two sub-items of the IV are replaced by three sub-items:
"For the years 2005 to 2012, the State shall, in addition to the elements mentioned in the 1° to 3° of the I of Article L. 162-22-10 of the Social Security Code, establish the regional average rate of convergence of the transitional factors of the health institutions referred to in Article L. 162-22-6 of the same Code. Convergence is to be completed by 2012.
"The State sets out the general rules for modulating the regional average rate of convergence between the establishments of the region. The average rate of convergence of the transition coefficients of establishments for which this coefficient is less than one can exceed the regional average convergence rate, provided that the additional financial mass resulting from this exceedance is taken from establishments for which the transition coefficient is greater than one. This sampling results from the application of a convergence rate for these latter institutions higher than the regional average rate.
"A decree in the Council of State sets out the provisions for the application of this IV."
2° The last paragraph of the A of the V is as follows:
"By derogation from the provisions of the preceding four subparagraphs, the benefits of organ or tissue removal and those relating to certain alternative care modes to full hospitalization, the list of which is fixed by order of Ministers responsible for health and social security are charged in their entirety on the basis of the rates fixed in accordance with the provisions of the I of Article L. 162-22-10 of the Social Security Code. »
II. - Section L. 6114-2 of the Public Health Code is amended as follows:
1° In the fifth preambular paragraph, after the words: "If the contract is not signed, the regional hospitalization agency shall include these quantified objectives," the words "as well as the penalties applicable in the event of non-compliance" are inserted;
2° Two subparagraphs are added:
"When the multi-year contract of objectives and means is renewed under Article L. 6114-1, the quantified objectives referred to in the preceding paragraph are revised.
"When the authorization is renewed under section L. 6122-10, or when the authorization has been the subject of the revision under section L. 6121-2 or section L. 6122-12, the quantified objectives set by the multi-year contract of objectives and means, relating to the care activity or the heavy equipment authorized, are revised within three months of the renewal or »
III. - The second paragraph of article L. 6122-8 of the same code is supplemented by a sentence as follows:
"In this case, the authorization provides the applicable penalties for non-compliance with these objectives. »
IV. - For holders of authorizations referred to in Article L. 6122-1 of the Public Health Code, the quantified objectives set out in the fifth paragraph of Article L. 6114-2 of the same Code, as well as the penalties applicable in the event of non-compliance, shall be fixed, by 31 March 2007, in the multi-year contract of objectives and means provided for in Article L. 6114-1 of the same Code. If this contract is not signed on March 31, 2007, the regional hospitalization agency shall include these quantified objectives, as well as penalties, in the authorization referred to in section L. 6122-1 of the same code, within three months. As a transitional measure, up to the conclusion of this contract or as a result, the holders of the authorization referred to in the previous sentence remain subject to compliance with the capacity of the authorized facilities.
V. - Section 23 of Act No. 2004-1370 of 20 December 2004 on social security financing for 2005 is amended as follows:
1° In the first paragraph, the words: "for a period of two months" are deleted;
2° At the end of the same paragraph, the words: ", because of electronic non-transmission or the impossibility of processing bills related to the implementation of this new classification" are deleted;
3° After the first preambular paragraph, a sub-item reads as follows:
"These cash advances can be made until December 31, 2005. They accompany the reforms of the pricing to the common activity and classification of medical acts by addressing the difficulties of electronic transmission and the difficulties of processing billboards. »
VI. - In the third paragraph of the second paragraph of Article L. 133-4 of the Social Security Code, the words "two years" are replaced by the words "three years".
VII. - In the second paragraph of Article L. 162-22-7 of the same code, the words: "established by the Director of the regional hospitalization agency" are replaced by the words: "established jointly by the Director of the regional hospitalization and health insurance agency".
VIII. - After the III of Article L. 315-1 of the same code, it is inserted a III bis as follows:
"III bis. The Medical Control Service shall conduct to the health facilities referred to in section L. 162-22-6, pharmacists and distributors of products or services, in accordance with the ethical rules, the necessary controls for the issuance and billing of medicines, products or services that are reimbursed by the health insurance funds. »
IX. - At the end of the first paragraph of section L. 6113-8 of the Public Health Code, the words: "and the assessment of the quality of care" are replaced by the words: ", the assessment of the quality of care and the control of their activity and billing."
X. - After article L. 6143-3-1 of the same code, an article L. 6143-3-2 is inserted as follows:
"Art. L. 6143-3-2. - The Director of the regional health insurance fund may request the Director of the regional hospitalization agency to initiate the procedures set out in sections L. 6143-3, L. 6143-3-1 and L. 6161-3-1.
"The director of the regional hospitalization agency must, in the event of a refusal, present a reasoned opinion to the agency's executive board. »
Article L. 6113-10 of the Public Health Code reads as follows:
"Art. L. 6113-10. - A group for the modernization of the information system is responsible for assisting, within the overall framework of the construction of the health information system, the coherence, interoperability, openness and security of information systems used by health institutions, as well as the exchange of information in the care networks between city medicine, health institutions and the medical and social sector. Subject to the provisions of this Article, it shall be subject to the provisions of Articles L. 341-1 to L. 341-4 of the Search Code. The constitutive convention of the group is approved by a decree of ministers responsible for health and social security.
"This grouping is formed in the form of a public interest group between public and private health institutions.
"Representative organizations of the grouping establishments on a list established by the Minister of Health shall designate members' representatives to the General Assembly and the Board of Directors.
"The financing of the group is, among other things, ensured by a fund consisting of availability, or that would be extended, to the account opened in the notes of the Caisse des dépôts et consignations as part of the procedures for the liquidation of the management of the board of hospital and health computing, the pooled fund and the help fund for the realization of software. The General Assembly shall decide on the levies from this fund that contribute to the coverage of the grouping expenses. Samplings do not result in any tax, stamp or registration fees.
"The financing of the group can also be ensured by the participation of the mandatory health insurance plans, the amount of which is determined by decree of ministers responsible for health and social security.
"This grouping is subject to the control of the Court of Accounts under the conditions set out in Article L. 133-2 of the Financial Courts Code and to the general inspection of social affairs. When the group is dissolved, its assets are assigned to its object. »
In the last sentence of the third paragraph of Article L. 162-22-13 of the Social Security Code, the words: "and that of the amount of regional holdings" are replaced by the words: ", that of the amount of regional holdings and that of the amount of staffing allocated to each institution".
I. - In the 3rd of Article L. 314-3-1 of the Code of Social Action and Families, the words "and at the 2nd of Article L. 6111-2 of the Code of Public Health" are deleted.
II. - In the last paragraph of Article L. 174-5 of the Social Security Code, the words: "defined in Article L. 314-3 of the Code of Social Action and Families" are replaced by the words: " referred to in Article L. 174-1-1".
III. - By derogation from Article 174-1-1 of the Social Security Code and Article L. 314-3 of the Code of Social Action and Families, in view of the result of the cross-sectional analyses carried out, from the repository defining the characteristics of persons with long-term care arrested by ministers responsible for the elderly, health and social security, after the advice of the most representative institutions
IV. - For establishments for which the distribution provided in the III did not take place on 1 January 2007, the Director of the regional hospitalization agency shall, by 1 April 2007, determine the distribution of the reception capacity and credits corresponding to the objectives referred to in Articles L. 314-3-1 of the Social Action and Families Code and L. 174-1-1 of the Social Security Code. This order is effective 31 December 2007.
V. - The distributions in III and IV may correspond to the transformation in all or part of the long-term care activity in places of establishments mentioned in 6° and 7° of I of Article L. 312-1 of the Code of Social Action and Families or to the reorientation of this activity to other health institutions. The decisions of the State referred to in III and IV shall be authorised within the meaning of Article L. 313-1 of the Code of Social Action and of Families for the establishments to which they apply, without prejudice to the amendment of the authorization provided for in Article L. 6122-1 of the Code of Public Health.
Article L. 162-1-10 of the Social Security Code is amended as follows:
1° The first paragraph is supplemented by a sentence as follows:
"Specific methods of pay and their amount are determined by an agreement to the inter-professional treaty under Article L. 162-14-1 or public health contracts under Article L. 162-12-20. » ;
2° The last paragraph is as follows:
"The terms and conditions of application of this article are defined by decree. »
I. - 1. In the I of Article L. 313-12 of the Code of Social Action and Families, the words: "before December 31, 2005, or before December 31, 2006 for establishments referred to in Article L. 633-1 of the Construction and Housing Code" are replaced by the words: "until December 31, 2007".
2° After I of the same article, an Ibi is inserted as follows:
"I bis. - The establishments in a combined manner of 6th of I of Article L. 312-1 of this Code and Article L. 633-1 of the Construction and Housing Code which, on the one hand, do not benefit from an authorization to provide care to the social insured persons and, on the other, receive a number of dependent elderly persons in a proportion greater than the threshold mentioned in the Decree-2
"When an establishment opts for the derogation referred to in the preceding paragraph, residents, if any, benefit from the personalized self-reliance allowance under the conditions set out in sections L. 232-3 to L. 232-7.
"When an institution opts for the multi-year convention referred to in I, it can only cover the capacity to accommodate dependent elderly people. A decree defines the level of dependency of the residents concerned and the required architectural conditions.
"For institutions that have not been authorized to provide care and have opted for the exemption referred to in the first paragraph, as well as for the portion of the reception capacity not covered by the agreement under the third paragraph, a decree specifies, if any, the modalities for taking into account the financing of the health insurance allocated in accordance with the provisions of Article 5 of Act No. 2001-647 of 20 July 2001 relating to the personalised loss of self-care
"The establishments referred to in the first paragraph, having opted for the exemption, must meet operational criteria, in particular of quality, defined by an order of the Minister for Older Persons.
"The establishments mentioned in the first paragraph shall exercise their right of option under conditions and a date fixed by decree. »
II. - The last paragraph of article L. 314-8 of the same code is as follows:
"In the establishments and services referred to in 6° of the I of the article L. 312-1 that do not have a pharmacy for internal use or that are not members of a health cooperation group, the care services referred to in 1° of the article L. 314-2 do not include the purchase, supply, care and use of medicines listed in the list of repayable pharmaceutical specialties mentioned in the article, L 162-1. These provisions apply effective 1 January 2007. »
III. - After the 3rd of the article L. 4231-1 of the Public Health Code, it is inserted a 4th so written:
« 4° To help promote public health and the quality of care, including the safety of professional acts. »
IV. - Article L. 4231-2 of the same code is supplemented by a paragraph as follows:
"In order to promote the quality of the care and dispensation of the drugs, products and objects defined in Article L. 4211-1, it contributes to the development of means to facilitate the implementation of the personal medical record referred to in Article L. 161-36-1 of the Social Security Code, as part of the practice of the pharmacist profession and articles L. 161-36-1 to L. 161-36-4 of the same code. »
V. - 1. After article L. 162-16-6 of the Social Security Code, an article L. 162-16-7 is inserted as follows:
"Art. L. 162-16-7. - A national agreement between the Union nationale des caisses d'assurance maladie and one or more representative trade union organizations of officidal pharmacists and subject to the approval of the ministers responsible for health and social security annually sets out the average encrypted objectives relating to the issue by pharmacists of generic specialties in a generic group set out in Article L. 5121-1 of the Public Health Code not subject to the tariff-16
"These objectives may, if any, be subject to a modulation based on the specificities of certain geographic areas, and in particular on the observed level of the grant of specialties mentioned in the previous paragraph. »
2. The second paragraph (1°) of Article L. 182-2-4 of the same code is supplemented by the words "as well as the national agreement referred to in Article L. 162-16-7".
[Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2005-528 DC of 15 December 2005. ]
I. - The second paragraph of Article L. 3121-5 of the Public Health Code is as follows:
"The expenses for the missions of the centres referred to in this section are covered by health insurance, without prejudice to other participations, including territorial authorities. For the financing of these expenses, the provisions of the Social Security Code and the Rural Code relating to the opening of the right to benefits covered by the basic plans, the reimbursement of the portion guaranteed by the health insurance, the participation of the insured at the basic rates for reimbursements, and the package referred to in Article L. 174-4 of the Social Security Code. »
II. - Waiting for the order setting the overall allocation for the year 2006, the health insurance funds contribute to each risk reduction structure for drug users, whose missions correspond to those defined in accordance with Article L. 3121-5 of the Public Health Code and previously financed by the State, monthly payments on the overall allocation of funding equal to the twelfth of the participation of the State allocated to each structure. Any refusal to authorize a centre ends its funding through health insurance.
III. - The Social Security Code is amended as follows:
1° In the second paragraph of Article L. 162-43, the words: "the purpose of expenditure referred to in Article L. 314-3" are replaced by the words: "the expenditure objectives referred to in Articles L. 314-3 and L. 314-3-2 respectively";
2° Section L. 174-9-1 is amended as follows:
(a) In the first paragraph, after the words: "L. 314-8 of the code of social action and of families", the words are inserted: ", as well as the structures called "lease stop health care and reception and accompaniment centers to the reduction of risks for drug users mentioned in the 9th I of Article L. 312-1 of the same code";
(b) The second preambular paragraph reads as follows:
"The distribution of the amounts paid to these institutions under the preceding paragraph between the health insurance plans is carried out each year following the apportionment resulting from the application of section L. 174-2. »
IV. - The code of social action and families is thus modified:
1° In the 9th of the I of Article L. 312-1, after the words: "care centers, accompaniment and prevention in addictology", are inserted the words: ", reception centers and accompaniment to the reduction of risks for drug users, the structures called "lease stop health care";
2° In the fifth paragraph of Article L. 313-1, after the words: "specialized care centres for drug users", the words are inserted: "and reception and support centres for reducing the risks to drug users";
3° In the fifth, seventh and eighth paragraphs of Article L. 313-4, after the reference: "L. 314-3", the reference ", L. 314-3-2" is inserted;
4° The fourth paragraph of Article L. 313-8 is supplemented by the words: "and Article L. 314-3-2";
5° After L. 314-3-1, two articles L. 314-3-2 and L. 314-3-3 are inserted as follows:
"Art. L. 314-3-2. - Each year, within fifteen days of the publication of the Social Security Financing Act, the ministers responsible for social security, social action, economy and budget shall, on the one hand, stop the objective of expenses corresponding to the financing, by the compulsory health insurance schemes, the establishments and experimental actions mentioned in Article L. 314-3 and, on the other hand, the total annual sum of the expenses taken in the total amount of the expenses taken
"The above-mentioned objective is based on the national objective of health insurance expenditures voted by Parliament and after imputation of the part referred to in Article L. 162-43 of the Social Security Code. It takes into account the impact of possible changes in the payment rules, as well as changes in the funding regime for the institutions and services concerned.
"The above-mentioned total annual amount is made up of limiting regional staffing. The amount of these endowments is set by the ministers responsible for social action and social security, according to the needs of the population, the orientations defined by the schemas provided for in Article L. 312-5, the priorities defined at the national level, taking into account the activity and the average costs of institutions and services, and a goal of progressive reduction of inequalities in the allocation of resources between regions.
"Each regional staffing is distributed by the representative of the State in the region, following the advice of the director of the regional agency for hospitalization and representatives of the State in the departments, in limiting departmental staffing. These departmental allocations may, under the same conditions, be apportioned by the representative of the State in the endowment department assigned by categories of beneficiaries or certain benefits.
"Art. L. 314-3-3. - Excludes the objective and total amount referred to in Article L. 314-3-2:
« 1° The specialized centres for the care of drug addicts referred to in Article L. 314-8;
« 2° Ambulatory treatment centres in alcoology mentioned in article L. 3311-2 of the Public Health Code;
« 3° Therapeutic co-ordination apartments, reception and support centres for reducing the risks to drug users and the structures known as "lease health care beds mentioned in the 9th of I of Article L. 312-1 of this code.
"Also remove from the same objective the experimental actions of a medical and social character referred to in Article L. 162-31 of the Social Security Code. » ;
6° In the II and III of Article L. 314-7, after the reference: "L. 314-3", the reference is inserted: ", L. 314-3-2";
7° In the sixth paragraph of Article L. 314-8, after the words: "specialized care centres for drug addicts", the words are inserted: "and structures called "lease stop health care".
V. - In the fifth paragraph of Article L. 313-1 and the sixth paragraph of Article L. 314-8 of the Code of Social Action and Families, as well as in the first paragraph of Article L. 174-9-1 of the Code of Social Security, the words "specialized care" are replaced by the words "specialized care".
I. - Article L. 14-10-5 of the Code of Social Action and Families is amended as follows:
1° The b of 1 of the I is supplemented by the words: "and a contribution, by means of a competition fund created by the State in 2006, to the financing of the mutual assistance groups mentioned in article L. 114-1-1";
2° After the b of the III, a sub-item reads as follows:
"The grant from the National Family Allowance Fund is also charged under Article L. 541-4 of the Social Security Code. »
II. - 1. In the 3rd of Article L. 314-3-1 of the same code, after the word "institutions", the words "and services" are inserted.
2. The provisions of this II shall enter into force on 1 January 2006.
III. - The decree adopted for the application of Article 100 IV of Law No. 2005-102 of 11 February 2005 for the equal rights and opportunities, the participation and citizenship of persons with disabilities specifies the conditions for the deferral of surpluses of the fiscal year 2005 in the two subsections referred to in Article L. 14-10-5 of the Code of Social Action and Families. These credits may be used, according to a procedure established by decree of ministers responsible for the elderly and persons with disabilities, after the advice of the National Solidarity Fund for the Self-Government, Financing of Investment and Equipment, for the establishment of technical and security standards and the modernization of the premises of the establishments and services referred to in Article L. 314-3-1 of the same code as well as establishments that fall within the 6th of Article L-1.
Section L. 1142-23 of the Public Health Code is amended as follows:
1° The 6th is repealed;
2° The 7th becomes the 6th.
I. - Article L. 862-4 of the Social Security Code is amended as follows:
1° In II, the rate: "1.75 %" is replaced by the rate: "2.5 %";
2° In the III, the amount "76.13 EUR" is replaced by the amount "85 EUR".
II. - In the third paragraph of Article L. 863-1 of the same code, the amounts "150 EUR", "75 EUR" and "250 EUR" are replaced respectively by the amounts "200 EUR", "100 EUR" and "400 EUR".
I. - In title VII of Book VIII of the Social Security Code, the words "health" are deleted.
II. - Part II of section 57 of Act No. 2004-810 of 13 August 2004 on health insurance is supplemented by three paragraphs as follows:
"However, effective 1 July 2006:
« 1° The provisions for the care of prevention benefits referred to in the last paragraph of Article L. 871-1 of the Social Security Code;
« 2° The provisions set out in I of this article for the guarantees under way as of 1 January 2006 and established as a compulsory form by a branch collective agreement or a professional or interprofessional collective agreement. »
III. - Article 6-1 of Act No. 89-1009 of 31 December 1989 strengthening guarantees for insured persons against certain risks is thus amended:
1° The words: ", with the same benefits and" are deleted;
2° Two subparagraphs are added:
"The benefits covered in this framework are identical to those defined in Article L. 861-3 of the Social Security Code, with the exception of those not in accordance with the rules defined in Article L. 871-1 of the same Code.
"This provision is applicable to contracts and accessions entered into on 1 January 2006. The extended contracts and accessions that are under way on that date shall, until their end in 2006, be granted exemption from tax on insurance agreements referred to in the first paragraph of Article L. 871-1 of the Social Security Code. »
IV. - Contracts, membership bulletins or regulations containing exclusively guarantees covering the expenses incurred in hospitalization or taking exclusively into account the specialties or devices listed in the lists provided for in Articles L. 162-17 and L. 165-1 of the Social Security Code must comply with the provisions provided for in Article L. 871-1 of the Code by 1 January 2008. Until that date, these contracts, membership bulletins or regulations are exempted from tax and social exemptions referred to in the first paragraph of Article L. 871-1 of the Social Security Code.
V. - In the I of Article L. 162-5-13 of the Social Security Code, after the words: "special requirement of the patient", the words are inserted: ", especially in case of medically unjustified visits".
VI. - After the fourth paragraph of Article L. 861-3 of the same code, it is inserted a paragraph as follows:
"The care provided for in 1° above may be limited by decree in the Council of State in order to comply with the provisions of Article L. 871-1 and to take into account the opinions of the High Health Authority in view of the insufficient medical service rendered of health products, acts or services. »
VII. - 1. The Social Security Code is thus amended:
(a) In the penultimate paragraph of Article L. 861-3, the word "five" is replaced by the word "six";
(b) In the last sentence of the second paragraph of Article L. 165-6, the word "fifth" is replaced by the word "sixth".
2. In section 6-3 of Act No. 89-1009 of 31 December 1989 referred to above, the word "eighth" is replaced by the word "nine" and the word "five" is replaced by the word "six".
VIII. - The fifth paragraph of Article L. 112-3 of the Insurance Code is supplemented by four sentences as follows:
"By derogation, the amendment proposed by the insurer of a supplementary individual or collective health contract to bring it into line with the rules set by the decree in the Council of State referred to in Article L. 871-1 of the Social Security Code is deemed to be accepted without opposition from the subscriber. The insurer shall in writing inform the subscriber of the proposed new guarantees and of the legal, social, fiscal and tariff consequences resulting from this choice under the same section. The latter has a period of thirty days to refuse this proposal in writing. The amendments accepted shall apply no later than one month after the expiration of the aforementioned thirty-day period and within a time limit consistent with the legal and conventional information obligations of the members or affiliates by the subscriber. »
After the first paragraph of Article L. 182-3 of the Social Security Code, two paragraphs are inserted:
"The National Union of Complementary Health Insurance Organizations makes a motivated and public opinion on the bills relating to health insurance and social security financing.
"These notices are rendered under the same conditions as the notices referred to in section L. 200-3. »
The third paragraph of Article L. 174-4 of the Social Security Code is supplemented by a sentence as follows:
"This provision, however, is not applicable where, under section L. 322-3, the insured's participation in a hospitalization is limited on the basis that the expense of the insured person exceeds a certain amount. »
Section L. 2133-1 of the Public Health Code is amended as follows:
1° The first paragraph is as follows:
"Advertising messages for drinks with added sugars, salt or synthetic sweeteners or manufactured food products must contain health information. In the case of television or radio advertisements, this obligation applies only to messages issued and broadcast from French territory and received on that territory. The same obligation of information is required for any promotion, intended for the public, by means of printed materials and periodic publications published by producers or distributors of these products. » ;
2° In the second paragraph, after the words: "Adverters", the words "and promoters" are inserted;
3° The third and fourth preambular paragraphs are replaced by three sub-items:
"The contribution provided in the preceding paragraph is based on the annual amount of money for the issuance and distribution of such messages, excluding discounts, discounts, discounts and value-added tax paid by advertisers. The amount of this contribution is 1.5 per cent of the amount of these sums.
"The contribution in the second paragraph is based on the non-tax value on the value-added value of the delivery and distribution expenditures that have been incurred in the previous calendar year, reduced by the price reductions obtained from suppliers that specifically relate to these expenditures. The proponents' tax base that conducts all or part of the delivery and distribution operations with their own operating means is constituted by the non-tax price on the value added of all expenditures that have contributed to the completion of the said operations. The contribution rate is set at 1.5% of the non-tax value added value of these expenditures.
"The generator is constituted by the dissemination of advertising messages or the provision of the documents referred to in the first paragraph. The contribution is payable at the time of payment by the advertiser to the boards or at the time of the first provision of the relevant documents. The contribution is declared, liquidated, recovered and controlled by the procedures and under the same sanctions, guarantees and privileges as the value added tax. Claims are filed, investigated and judged according to the rules applicable to the same tax. It is carried out a 1.5% levy by the State on the amount of this contribution for count and recovery costs. »
[Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2005-528 DC of 15 December 2005. ]
[Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2005-528 DC of 15 December 2005. ]
I. - 1. Section 25 of the Social Security Financing Act, 1999 (No. 98-1194 of 23 December 1998) becomes Article L. 221-1-1 of the Social Security Code, inserted after Article L. 221-1 of the same Code.
2. The same article is amended as follows:
1° In I, the words: ", for a period of nine years from 1 January 1999" are deleted;
2° The second paragraph of the second paragraph of the second paragraph is supplemented by a sentence as follows:
"Up to December 31, 2006, it may also contribute to the implementation of the personal medical record, as defined in articles L. 161-36-1 and following of this Code. » ;
3° In the third paragraph of II, the words: "in the preceding paragraph" are replaced by the words: "in the first paragraph of this II";
4° II is supplemented by a sub-item:
"The fund can allocate aids for the financing of the structures involved in the permanence of care, including medical homes. It can also contribute to the financing of any action to promote a good distribution of health professionals in the Territory, in the urban and rural areas. » ;
5° In the III, the words ", and for 1999 to 500 million francs" are deleted.
II. - 1. In the fifth paragraph of section L. 6121-9 of the Public Health Code, the reference is "25 of Act No. 98-1194 of 23 December 1998 on social security financing for 1999" and the reference is "L. 221-1-1 of the Social Security Code".
2. In the twelfth paragraph of Article L. 162-12-18 of the Social Security Code, the reference: "25 of the Social Security Financing Act for 1999 (No. 98-1194 of 23 December 1998)" is replaced by the reference: "L. 221-1-1".
III. - For 2006, the maximum expenditure of the fund established in Article L. 221-1-1 of the Social Security Code is set at 165 million euros.
This fund has 110 million euros for 2006.
The amount of the participation of compulsory health insurance plans in the financing of the Fund for the Modernization of Public and Private Health Institutions referred to in Article 40 of the Social Security Financing Act for 2001 (No. 2000-1257 of 23 December 2000) is set, for the year 2006, to €327 million.
In the first paragraph of section L. 3111-4 of the Public Health Code, the words "or care" are replaced by the words "care or sheltering older persons".
At the end of the first paragraph of Article L. 3111-4 of the Public Health Code, the words "and poliomyelitis" are replaced by the words ", poliomyelitis and flu".
The contribution of health insurance to the competition fund referred to in Article 51 of the Social Security Financing Act for 2004 (No. 2003-1199 of 18 December 2003) is set for 2006 to 175 million euros.
This contribution is distributed among the various health insurance plans according to the rules implemented for the year 2004 for the purposes of Article L. 174-2 of the Social Security Code.
The advance waiver of total or partial costs granted to the insured person shall be subject, effective July 1, 2007, to the pre-audit by the pharmacists of officion upon their invoice:
1° The non-registration of the insured's card on the opposition list referred to in Article L. 161-31 of the Social Security Code;
2° Compliance with all conditions under which benefits are covered, including requirements under sections L. 162-17, L. 165-1 and L. 324-1 of the same code.
The terms and conditions of application of this section are determined by order of the Minister for Health.
For the year 2006, the health, maternity, disability and death targets are set:
1° For all compulsory basic social security schemes, 153.4 billion euros;
2° For the general social security regime, €131.9 billion.
For the year 2006, the national objective of health insurance expenditures for all mandatory basic plans and its sub-objectives are set as follows:
(In billions of euros)
You can see the table in the OJ
n° 295 of 20/12/2005 text number 1
The second sentence of the first paragraph of Article L. 162-22-2 of the Social Security Code is supplemented by the words "and takes into account, in particular, the creations and closures of institutions".
Article L. 111-11 of the Social Security Code is amended as follows:
1° In the first paragraph, the words: "Every national caisse" are replaced by the words: "The National Union of caisses" and the words: "the evolution of its expenses and products" are replaced by the words: "the evolution of the expenses and products of the National Fund of Health Insurance for Employees, the National Insurance Fund for Health and Maternity for Non-Servantaged Workers in Non-Agricultural Profes and the Central Fund for Mutuary;
2° In the second paragraph, the words: "the National Health Insurance Fund for Employees" are replaced by the words: "the National Health Insurance Union" and the words: "of its supervisory board referred to in Article L. 228-1" are replaced by the words: "of the council referred to in Article L. 182-2".
I. - In the first sentence of the second paragraph of Article L. 322-2 of the Social Security Code, the words "and may be, in the cases mentioned in Article L. 322-3, reduced or deleted" are deleted.
II. - In the first sentence of Article L. 322-3 of the same code, after the words: "limited or deleted", the words are inserted: "in conditions fixed by decree in the Council of State, taken after advice of the National Union of Health Insurance Funds and the National Union of Complementary Health Insurance Agencies,".
III. - In article L. 182-2 of the same code, the words: "Articles L. 322-2 and L. 322-3" are replaced by the words: "Article L. 322-2".
IV. - In the second paragraph of Article L. 182-3 of the same code, the references: "L. 322-2, L. 322-3" are replaced by the reference: "L. 322-2".
The second sentence of the first paragraph of Article L. 245-6 of the Code of Social Action and Families is as follows:
"Maximum amounts, rates and rates of care are set by orders of the Minister for Persons with Disabilities. »
The High Council for the Future of Health Insurance, established with ministers responsible for health and health insurance, is responsible for:
1° To evaluate the health insurance system and its evolutions;
2° Describe the financial situation and prospects of health insurance plans and assess the conditions required to ensure their long-term sustainability;
3° To ensure the cohesion of the health insurance system in terms of equal access to high-quality care and fair and equitable funding;
4° To formulate, where appropriate, recommendations or proposals for reform to meet the objectives of social cohesion and financial sustainability of health insurance plans.
The high council annually gives ministers responsible for health and health insurance a report analyzing the health insurance situation and proposing the necessary adaptations to ensure its social cohesion objectives and its financial balance. This report is communicated to Parliament and made public.
The High Council may be seized of any matter by the Prime Minister or Ministers responsible for health and health insurance.
Its composition and operating procedures are established by decree.
I. - Article L. 331-3 of the Social Security Code is supplemented by a paragraph to read as follows:
"When the child's birth takes place more than six weeks before the presumed date of delivery, the period during which the mother receives the daily rest allowance is increased by the number of days that are common between the child's birth and six weeks before the presumed date of delivery. »
II. - In article L. 122-26 of the Labour Code, the words "and the intended date" are replaced by the words "and six weeks before the scheduled date".
III. - [Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2005-528 DC of 15 December 2005. ]
IV. - Article L. 732-12 of the rural code is supplemented by a sentence as follows:
"When the child's birth takes place more than six weeks before the presumed date of delivery, the duration of the allowance is increased by the number of days between the child's birth and six weeks before the presumed date of delivery. »
The Social Security Code is thus amended:
1° Section L. 357-12 is amended as follows:
(a) After the words: "the second and fourth paragraphs of Article L. 353-1 of this Code", are inserted the words: "in their drafting in force before the publication of Act No. 2003-775 of 21 August 2003 on pension reform";
(b) It is added a paragraph to read:
“The provisions of this article shall apply to pensions effective 1 July 2004. » ;
2° Section L. 357-4 is amended as follows:
(a) After the reference: "L. 351-1," the reference is inserted: "L. 351-4-1,"
(b) It is added a paragraph to read:
“The provisions of this article shall apply to pensions effective after 31 August 2003. »
The Social Security Code is thus amended:
I. - The title of Chapter II of Title VIII of Book III is as follows: "People attached to the general regime for all risks".
II. - The title of section 1 of the same chapter is as follows: "Authorists".
III. - It is inserted, at the beginning of section 1, a sub-section 1 entitled " Scope of Application" and comprising section L. 382-1.
IV. Sections 2 to 7 of the same chapter, respectively, become sub-sections 2 to 7 of section 1.
V. - The chapter is supplemented by a section 2 entitled "Ministers of Religions and Members of Religious Congregations and Communities". This section has four subsections that are incorporated under the following conditions:
A. - Sub-section 1 is entitled "General Provisions". It includes sections L. 381-12, with the exception of its last five paragraphs, L. 721-15-1, L. 721-2, L. 721-8-1, L. 381-14 and L. 381-15, as amended:
1° Article L. 381-12, with the exception of its last five paragraphs, becomes Article L. 382-15 and is amended as follows:
(a) The words: "Chapter I of Book VII title II" are replaced by the words: "this section";
(b) The words: "another health insurance plan" are replaced by the words: "another basic social security regime";
(c) The reference: "L. 721-2" is replaced by the reference: "L. 382-17";
2° Article L. 721-15-1 becomes Article L. 382-16. In this article, the reference: "L. 721-1" is replaced by the reference: "L. 382-15" and the words: "to the plans under sections L. 381-12 and L. 721-1" are replaced by the words: "to the regime provided for in this section";
3° Article L. 721-2 becomes Article L. 382-17. In the second paragraph of this article, after the word "social", the words ", from the inside" are inserted;
4° Article L. 721-8-1 becomes Article L. 382-18. In this article, the reference: "L. 712-3" is replaced by the reference: "L. 382-25";
5° Articles L. 381-14 and L. 381-15, respectively, become articles L. 382-19 and L. 382-20. In section L. 381-14, the reference "L. 381-12" is replaced by the reference "L. 382-15".
B. - Subsection 2 is entitled "Health Insurance". It includes the last five paragraphs of Article L. 381-12 and Articles L. 381-17 and L. 381-18, which are amended as follows:
1° The last five paragraphs of section L. 381-12 become section L. 382-21. In this article, the words "of this article" are replaced by the words "of Article L. 382-15";
2° Articles L. 381-17 and L. 381-18 become articles L. 382-22 and L. 382-23, respectively. In these articles, the words "of this section" are replaced by the words "of this subsection";
3° In the last sentence of the second paragraph of Article L. 381-17, the reference: "L. 381-12" is replaced by the reference: "L. 382-15". In the last paragraph of the same article, the reference "L. 721-3" is replaced by the reference "L. 382-25".
C. - Sub-section 3 is entitled: Disability Insurance. It includes Article L. 381-18-1, which becomes Article L. 382-24. In this article, the reference: "L. 381-12" is replaced by the reference: "L. 382-15" and the third paragraph is as follows:
"The disability pension is replaced, at the age established under the first paragraph of section L. 351-1, by the old age pension provided for in subsection 4 of this section. "
D. - Subsection 4 is entitled "Old Age Insurance". It includes articles L. 721-3, L. 721-5-1, L. 721-6, L. 721-7, L. 721-8 and L. 721-15, as amended:
1° Article L. 721-3 becomes Article L. 382-25. In this article, the reference: "L. 721-2" is replaced by the reference: "L. 382-17", and the words: "this section and section 4" are replaced by the words: "this subsection". The third part of the same article is repealed;
2° Article L. 721-5-1 becomes Article L. 382-26. In this article, the words: "subject to the 3rd of Article L. 721-5" are replaced by the words: "with a total or partial inability to exercise under the conditions laid down in Article L. 382-24" and the words: "at Article L. 381-18-1" are replaced by the words: "at the same article";
3° Article L. 721-6 becomes Article L. 382-27. The first paragraph of this article is as follows:
"People who exercise or have carried out activities referred to in Article L. 382-15 shall receive an old age pension under the conditions defined in Articles L.351-1-3, in the first paragraph of Article L. 351-2, at 4°, 5° and 6° of Article L. 351-3, under Articles L. 351-4, L. 351-4-1, L. 351-6, L.51-3 »
The first sentence of the last paragraph of the same article is supplemented by the words: "subject to adaptation by decree";
4° Article L. 721-7 becomes Article L. 382-28. In this article, the words "of this section" are replaced by the words "of this subsection";
5° Article L. 721-8 becomes Article L. 382-29. In this article, the words "of this chapter" are replaced by the words "of this section" and the words "audit chapter" are replaced by the words "in this section";
6° Article L. 721-15 becomes Article L. 382-30. In this article, the words "Article L. 721-1" are replaced by the words "this subsection".
VI. - Section 4 of Chapter I of Title VIII of Book III and Chapter I of Title II of Book VII are repealed.
VII. - The first paragraph of Article L. 921-1 is supplemented by a sentence as follows:
"These provisions are applicable to persons referred to in Article L. 382-15 who receive an individual income of activity. »
I. - Chapter V ter of Title I of Book VIII of the Social Security Code of Ordinance No. 2004-605 of 24 June 2004 simplifying the minimum age is repealed.
II. - In the 1st of Article L. 135-2 of the same Code, in its drafting from the II of Article 1 of the above-mentioned Order No. 2004-605 of 24 June 2004, the words "in chapters V and V ter ;" are replaced by the words "in chapter V ;".
III. - Article L. 816-1 of the same code is as follows:
"Art. L. 816-1. - This title is applicable to persons of foreign nationality provided that they meet the conditions set out in articles L. 262-9 and L. 262-9-1 of the Code of Social Action and Families. »
I. - Section 1 of Chapter V of Title IV of Book VI of the Social Security Code is as follows:
“Section 1
“General provisions
"Art. L. 645-1. - Physicians, Dentists, Midwives and Medical Auxiliaries referred to in Article L. 722-1 and the directors of laboratories deprived of non-physician medical analysis referred to in Article L. 162-14 shall be provided with an additional old-age benefit scheme specific to each of these occupational categories.
"These benefits can only be attributed to doctors, dentists, midwives, medical assistants and directors of laboratories deprived of medical analyses without doctors who have exercised, at least for a period fixed by decree, a non-employed professional activity within the framework of the personal agreements or accessions mentioned in articles L. 722-1 and L. 162-14.
"For each of the regimes mentioned in the first paragraph, decrees may provide that persons whose non-earmarked activity does not constitute the principal occupational activity or whose non-earmarked professional income is less than an amount fixed by decree may apply to be exempted from affiliation with the plans provided for in this chapter.
"Art. L. 645-2. - The financing of the plans provided for in the first paragraph of Article L. 645-1 shall be provided by a mandatory annual lump sum contribution, separate by plan, the amount of which shall be determined by decree.
"The payment of this annual fee is entitled, for each plan, to the acquisition of a number of points under conditions determined by decree.
"Art. L. 645-3. - For each of the plans provided for in the first paragraph of Article L. 645-1, an adjustment fee may be required under conditions established by decree in addition to the assessment provided for in Article L. 645-2. This obligatory annual contribution is proportional to revenues derived from the activity referred to in sections L. 722-1 and L. 162-14. The payment of this contribution does not result in the acquisition of additional points. However, all or part of this contribution may open up to additional points under conditions established by decree, after notice of the occupational sections of the plans referred to in Article L. 645-1. Health insurance funds participate in the financing of this contribution under the conditions set out in 5° I of section L. 162-14-1.
"Art. L. 645-4. - The additional old-age benefits provided in the first paragraph of Article L. 645-1 and the related reversion pensions shall be provided to the persons concerned by the occupational sections referred to in Article L. 641-5, under conditions established by decree.
"Art. L. 645-5. - The service value of the pension point for direct entitlements and cash reversion pensions prior to January 1, 2006 is fixed by decree for each plan.
"The unliquidated and acquired points prior to January 1, 2006 shall be entitled to an annual pension amount equal to the sum of the proceeds of the number of points acquired annually by a service value of the item. This value, fixed by decree, may vary according to the year in which the points were acquired and according to the year in which the pension was terminated.
"The points acquired as of January 1, 2006 shall be entitled to an annual amount of pension equal to the proceeds of the number of points placed on the account of the person concerned by the value of service of the point. This service value is set by decree. »
II. - In the first paragraph of Article L. 645-6 of the same code, the words "and made mandatory under Article L. 645-3" are deleted.
III. - The provisions of this article shall enter into force on 1 January 2006.
For the year 2006, the old-age sector's spending targets are set:
1° For all compulsory basic social security schemes, at 161.0 billion euros;
2° For the general social security regime, €83.1 billion.
After Article L. 222-6 of the Social Security Code, an article L. 222-7 is inserted as follows:
"Art. L. 222-7. - The adoption of a special pension plan or any other pension plan on the National Pension Insurance Fund for Employees is carried out in accordance with the provisions of Article L. 222-6 and respects the principle of strict financial neutrality of the operation for the social insured persons of the general plan.
"The legal person in charge of old-age risk management, for the benefit plan, submits annually, as part of its annual public report, all demographic, financial and economic information to assess compliance with the principle of strict neutrality of the youth in respect of social insured persons under the National Fund for Old Age Insurance of employee workers and federations of complementary pension institutions.
"The legal person in charge of old-age risk management for the benefit plan, the National Employees' Old Age Insurance Fund and the federations of complementary pension institutions report on the neutrality of the parentage system with respect to the general pension plan and the supplementary pension plans. As of the date of entry into force, these reports are sent to Parliament every five years. »
Article L. 222-6 of the Social Security Code is supplemented by two paragraphs as follows:
"The operation defined in the first paragraph constitutes an endorsement of the old age branch of a special plan on the National Pension Insurance Fund for Employees. It is the subject, prior to the signing of the agreement, of appropriate information from the committees of the National Assembly and the Senate in charge of social affairs as well as from the other committees concerned, which have a reasonable time to assess the documents transmitted to them. Parliament's prior information is about the terms and conditions of child care operations, whether carried out by law or by regulation.
"The commissions seized at the bottom of the Social Security Financing Bill act within the framework of their prerogatives for monitoring and control set out in Articles LO 111-9 and LO 111-10. »
Any person who, because of his or her professional activity, is likely to have been exposed to asbestos dust inhalation is informed by his or her primary health insurance fund under conditions specified by decree of his or her right to receive free post-professional medical supervision, referred to in Article D. 461-25 of the Social Security Code, including, where applicable, appropriate complementary medical examinations.
I. - The amount of the contribution of the occupational accidents and diseases branch of the general social security system to the financing of the Asbestos workers' early cessation fund, created by the III of Article 41 of the Social Security Financing Act for 1999 (No. 98-1194 of 23 December 1998), is set at 700 million euros for the year 2006.
II. - The amount of the contribution of the occupational accidents and diseases branch of the general social security system to the financing of the Asbestos Victim Compensation Fund, created by the II of Article 53 of the Social Security Financing Act for 2001 (No. 2000-1257 of 23 December 2000), is set at 315 million euros for the year 2006.
The amount of the payment referred to in Article L. 176-1 of the Social Security Code is set, for the year 2006, to 330 million euros.
For the year 2006, the expenditure targets of the occupational accident and disease industry are set:
1° For all compulsory basic social security schemes, at 11.1 billion euros;
2° For the general social security regime, 9.9 billion euros.
I. - Order No. 2002-149 of 7 February 2002 on the extension and generalization of family benefits and social protection in the departmental community of Mayotte is amended as follows:
1° Article 7 is as follows:
“Art. 7. - Family allowances are allocated according to the number of dependent children, from the first child, under conditions fixed by decree. » ;
2° In the first sentence of the second paragraph of Article 8, the words: ", within the limit of three children per allocataire" are deleted;
3° In the third paragraph of Article 10, the words: "; the number of children taken into account is limited to three per allocataire » are deleted.
II. - The provisions of I shall apply effective 1 January 2006.
I. - Article VI L. 531-4 of the Social Security Code is supplemented by two sub-items:
"With the exception of 1 of I and under conditions defined by decree, the free choice of full-rate activity may be attributed, to a greater amount and for a fixed duration, to the person who chooses not to exercise professional activity during that same period. In this case, the minimum previous professional activity provided for in III must have been carried out during a reference period established by decree. This option, definitively, is open to the parent who is responsible for a specified number of children. The legal period opened by this option can be shared between the two parents.
"With the exception of the provisions of Article L. 552-1, the right to a free choice of activity provided for in the preceding paragraph shall be open the month of birth, adoption or arrival at the home of the adopted child or entrusted for adoption. »
II. - Article L. 532-2 of the same code is supplemented by a V as follows:
"V. - During the month in which the payment of the allowances or allowances referred to in 1° to 3° of the II is terminated, they are cumulative with the free choice of full-rate activity supplement, when the option referred to in the second paragraph of Article L. 531-4 is used. »
III. - In the first sentence of the first paragraph of Article L. 552-1 of the same code, after the words: "when the beneficiary has a single dependent child", the words are inserted: "or when the option provided for in the second paragraph of Article L. 531-4 is used".
IV. - The provisions of this article shall apply effective 1 July 2006 for children born or adopted from that date, as well as for children born before that date, while their presumed date of birth was after 30 June 2006.
I. - In the 9th of Article L. 511-1 of the Social Security Code, the words: "parental attendance allowance" are replaced by the words: "day parental attendance allowance".
II. - Chapter IV of title IV of book V of the same code is as follows:
“Chapter IV
" Daily allowance for parental attendance
"Art. L. 544-1. - A person who bears the burden of a child with a disease, a disability or a victim of a particular gravity accident making it essential for a sustained presence and compulsory care shall, for each day of leave provided for in Article L. 122-28-9 of the Labour Code, receive a daily allowance for parental attendance.
"These provisions are also applicable to public officials with parental leave under the rules governing them.
"A decree specifies the procedure for the application of this article.
"Art. L. 544-2. - The particular severity of the illness, disability or accident referred to in the first paragraph of Article L. 544-1 and the indispensable nature of a sustained presence and compulsory care are attested by a detailed medical certificate, prepared by the doctor who follows the child under the aforementioned illness, disability or accident. The right to benefit is subject to a favourable opinion from the medical check service provided for in articles L. 315-1 and L. 615-13 or the special social security regime.
"The right is open for a period equal to the foreseeable duration of the treatment of the child referred to in the first paragraph. This period is the subject of a new review according to a periodicity set by decree.
"Art. L. 544-3. - The allowance is paid within a maximum period fixed by decree for the same child and by illness, disability or accident. The maximum number of daily allowances paid during this period is three hundred and ten.
"Beyond the maximum period provided for in the first paragraph, the right to the daily allowance of parental attendance may be opened again, in the event of a relapse or recurrence of the child's pathology under which a first right to the parental allowance or the daily allowance of parental attendance was opened, provided that the conditions referred to in Articles L. 544-1 and L. 544-2 are met.
"Art. L. 544-4. - The number of daily allowances paid for the same child in a calendar month to one or both members of the couple may not exceed a maximum number fixed by decree.
"Art. L. 544-5. - The day-to-day parental allowance shall be payable on the first day of the calendar month in which the application is filed, provided that the conditions for the opening of law are met on that date. The allowance ceases to be due on the first day of the calendar month following that during which the conditions of law are no longer met.
"Art. L. 544-6. - The amount of the daily allowance is fixed by decree. It is increased for the person who alone assumes the charge of the child, under conditions determined by decree.
"Art. L. 544-7. - An additional fee is payable to the household or to the person whose resources do not exceed a ceiling, where the illness, disability or accident referred to in the first paragraph of section L. 544-1 requires expenses to the household or person, greater than a specified amount. This supplement, paid monthly in accordance with the terms set by decree, is flat.
"The resource ceiling referred to in the first paragraph varies according to the number of dependent children. It is increased when each member of the couple has a professional income or when the charge of the child(s) is assumed by a single person.
"Art. L. 544-8. - The persons referred to in articles L. 751-1 and L. 772-1 of the Labour Code, at 1°, 4° and 5° of Article L. 615-1, article L. 722-1 of this Code, article L. 722-9 of the Rural Code and articles L. 351-1 to L. 351-15 of the Labour Code may benefit from the daily allowance of parental presence.
"Workers seeking a job referred to in the first paragraph or in paid vocational training receive a daily allowance of parental attendance paid monthly on the basis of a number of days fixed by decree.
"The payment of benefits due to job seekers is suspended at the beginning of the day-to-day payment of parental attendance and is, at the date of termination of payment, resumed and continued until the end of the day-to-day payment.
"The terms and conditions for the allocation and payment of the daily allowance of parental attendance to persons referred to in the first and second paragraphs are set by decree.
"Art. L. 544-9. - The daily parental allowance is not cumulative, for the same beneficiary, with:
« 1° Compensation for maternity, paternity or adoption leave;
« 2° The interruption of activity allowance or the replacement allowance for maternity or paternity, provided for in sections L. 615-19 to L. 615-19-2 and L. 722-8 to L. 722-8-3 of this Code, sections L. 732-10 to L. 732-12-1 of the Rural Code and section 17 of Act No. 97-1051 of 18 November 1997 on marine fisheries;
« 3° Compensation for sick leave or work injury;
« 4° Compensation for job seekers;
« 5° A personal advantage of old age or disability;
« 6° The parental education allowance or the free choice of activity of the child's reception benefit;
« 7° The supplement and increase of the education allowance of the disabled child perceived for the same child;
« 8° The allowance for disabled adults.
"However, the day-to-day parental allowance, when it is not served for all days provided for in section L. 544-4, is cumulative in the course of law with the compensation referred to in the 3rd collected for part-time activity. »
III. - After the fourth paragraph of Article L. 381-1 of the same code, it is inserted a paragraph as follows:
"The person who is the recipient of the day-to-day parental allowance is affiliated with the old age insurance of the general plan, provided that his or her household resources are less than a ceiling set by decree. »
IV. - Article L. 122-28-9 of the Labour Code is as follows:
"Art. L. 122-28-9. - Any employee whose dependent child within the meaning of Article L. 513-1 of the Social Security Code and fulfilling one of the conditions provided for in Article L. 512-3 of the same Code shall have the right to receive, for a specified period fixed by decree, a person with a disability or a victim of a particular gravity accident that makes it essential for a sustained presence and compulsory care.
"The number of days of parental leave available to the employee for parental leave is not more than three hundred and ten working days. None of these days can be split.
"The initial duration of the period in which the employee may be entitled to leave under the first paragraph is that defined in the medical certificate referred to in Article L. 544-2 of the Social Security Code. This period is the subject of a new review according to a periodicity defined by decree.
"The employee shall send to his employer, at least fifteen days before the commencement of the leave, a registered letter with a request for notice of receipt or handing a letter against discharge informing him of his will to benefit from the provisions of the first paragraph of this article, as well as a medical certificate established in accordance with the terms set by decree in the Council of State.
"When he wishes to take one or more days of leave referred to in the second paragraph, the employee shall notify his employer at least 48 hours in advance.
"At the end of parental leave, the employee regains his previous employment or similar employment with at least equivalent pay.
"However, in the event of a child's death or a significant decrease in household resources, the employee also finds the employee's previous employment or similar employment with at least equivalent pay, if the employee has completed the formalities set out in Article L. 122-28-2. »
V. - In sections L. 333-3, L. 552-1 and L. 755-33 of the Social Security Code, the words: "parental presence allowance" are replaced by the words: "a daily parental attendance allowance".
VI. - The title of chapter V, section 14 of Book VII, title V, of the same code is read as follows: "Diary allowance for parental attendance".
VII. - The same code is changed:
1° Article L. 161-9-1 is repealed;
2° Article L. 161-9-2 is as follows:
"Art. L. 161-9-2. - When a person receives, successively and without interruption, parental leave of education or the supplement provided for in the 3rd of Article L. 531-1 and parental leave or the daily allowance of parental attendance, or vice versa, he or she finds, in the event of resumption of activity, his or her rights to benefits acquired prior to the benefit of parental leave of education or of such supplement under the conditions provided for in Article L 161-9. »
VIII. - A. - Act No. 84-16 of 11 January 1984 is amended as follows:
1° After Article 40, an article 40 bis is reinstated as follows:
"Art. 40 bis. - Parental attendance leave is granted to the grievor when the illness, accident or disability of a dependent child is of particular gravity making it essential for a sustained presence of his or her mother or father and for compulsory care. The modalities for assessing the severity of the disease, accident or disability are defined by decree in the Council of State.
"This leave is granted by law upon written request from the grievor. The number of days of leave to which he or she is entitled cannot exceed three hundred and ten working days during a period of thirty-six months. Each of these days cannot be split. The leave period may not be charged on the length of vacation leave.
"During parental leave, the grievor is not paid. It does not acquire pension rights, subject to the provisions of Article L. 9 of the Civil and Military Pension Code.
"At the end of the period of parental leave or in the event of a decrease in household resources or in the event of a child's death, the grievor is reassigned in his or her former employment. In the event that the latter cannot be proposed, he is assigned to a job closest to his last place of work. If requested, he may also be assigned to a job closest to his home subject to the application of section 60.
"A decree in the Council of State sets out the modalities for the application of this article. » ;
2° In the last paragraph (6°) of Article 32, the words: "and parental leave" are deleted;
3° The title of chapter V, section 6, is as follows: "Parental Leave";
4° Section 54 bis is repealed.
B. - In the seventh paragraph of Article L. 9 of the Civil and Military Pension Code, the reference: "54 bis" is replaced by the reference: "40 bis".
IX. - Act No. 84-53 of 26 January 1984 is amended as follows:
1° After the article 60 quinquies, it is inserted an article 60 sexies as follows:
"Art. 60 sexies. - Parental attendance leave is granted to the grievor when the illness, accident or disability of a dependent child is of particular gravity making it essential for a sustained presence of his or her mother or father and for compulsory care. The modalities for assessing the severity of the disease, accident or disability are defined by decree in the Council of State.
"This leave is granted by law upon written request from the grievor. The number of days of leave to which he or she is entitled cannot exceed three hundred and ten working days during a period of thirty-six months. Each of these days cannot be split. The leave period may not be charged on the length of vacation leave.
"During parental leave, the grievor is not paid. It does not acquire pension rights, subject to the provisions of Article L. 9 of the Civil and Military Pension Code.
"At the end of the period of parental leave or in the event of a decrease in household resources or in the event of a child's death, the grievor is reassigned in his or her former employment. In the event that the latter cannot be proposed, he is assigned to a job closest to his last place of work. If requested, he may also be assigned to a job closest to his home subject to the application of section 54.
"A decree in the Council of State sets out the modalities for the application of this article. » ;
2° In the penultimate paragraph (6°) of Article 55, the words: "and parental leave" are deleted;
3° The title of chapter V, section 6, is as follows: "Parental Leave";
4° Section 75 bis is repealed.
X. - Act No. 86-33 of 9 January 1986 is amended as follows:
1° Article 41 is supplemented by an 11° as follows:
« 11° A parental leave, granted to the grievor when the illness, accident or disability of a dependent child is of particular gravity, making it essential for a sustained presence of his or her mother or father and for compulsory care. The modalities for assessing the severity of the disease, accident or disability are defined by decree in the Council of State.
"This leave is granted by law upon written request from the grievor. The number of days of leave to which he or she is entitled cannot exceed three hundred and ten working days during a period of thirty-six months. Each of these days cannot be split. The leave period may not be charged on the length of vacation leave.
"During parental leave, the grievor is not paid. It does not acquire pension rights, subject to the provisions of Article L. 9 of the Civil and Military Pension Code.
"At the end of parental leave or in the event of a decrease in household resources or in the event of a child's death, the employee shall be reassigned to his or her place of origin, as required by over-number.
"A decree in the Council of State sets out the modalities for the application of this article. » ;
2° In the last paragraph (6°) of Article 39, the words: "and parental leave" are deleted;
3° The title of chapter IV, section 6, is as follows: "Parental Leave";
4° Section 64-1 is repealed.
XI. - The provisions of this Article shall enter into force on 1 May 2006 for any application filed on or after that date.
Individuals who benefit from the parental attendance allowance under the regulations applicable before that date continue to benefit from it until its completion.
4th of the VIII of Article 60 of the Social Security Financing Act 2004 (No. 2003-1199 of 18 December 2003) is repealed.
The second paragraph of Article L. 512-2 of the Social Security Code is replaced by nine paragraphs as follows:
"These foreigners benefit from family benefits provided that they are justified, for the children who are in their care and for whom the family benefits are requested, in one of the following situations:
" - their birth in France;
" - their regular entry within the framework of the family reunification procedure referred to in Book IV of the Code of Entry and Residence of Aliens and the Right of Asylum;
" - their status as a refugee family member;
" - their status as a foreign child who holds the residence card mentioned in the 10th of Article L. 313-11 of the Code of Entry and Residence of Aliens and the Right of Asylum;
" - their status as a foreign child holding the residence card mentioned in article L. 313-13 of the same code;
" - their status as a foreign child holding the residence card mentioned in article L. 313-8 or at the 5th of article L. 313-11 of the same code;
" - their status as a foreign child holding the residence card mentioned at the 7th of Article L. 313-11 of the same code provided that the child(s) concerned entered France at the latest at the same time as one of their parents holding the above-mentioned card.
"A decree sets out the list of titles and justifications attesting to the regularity of the entry and residence of foreign beneficiaries. It also determines the nature of the documents required to justify that the dependent children of these aliens and for whom family benefits are requested meet the requirements of the preceding paragraphs. »
In the 5th of Article L. 223-1 of the Social Security Code, the word "to" is replaced by the words "to 60% of".
For the year 2006, the expenditure targets of the family branch are set:
1° For all compulsory basic social security schemes, 53.3 billion euros;
2° For the general social security regime, 52.8 billion euros.
I. - After chapter IV bis of title I of Book I of the Social Security Code, a chapter IV ter is inserted as follows:
“Chapter IV ter
“Control and control of fraud
"Art. L. 114-9. - Directors of social security agencies, as well as directors of organizations eligible to collect contributions or to serve benefits under mandatory basic plans, are required, when they are aware of information or facts that may constitute fraud, to carry out the necessary controls and investigations. They transmit to the competent authority of the State the report prepared after the investigations carried out.
"The national bodies of the different regimes follow the operations carried out by the organizations mentioned in the first paragraph. They prepare an annual summary that is transmitted to the Minister for Social Security. An order by the Minister for Social Security defines the content and timing of development.
"When, after the investigations under this section, a fraud is found to exceed a threshold set by decree, the bodies referred to in the first paragraph shall file a complaint by constituting a civil party. In this case, they are exempt from the summons provided for in Article 88 of the Code of Criminal Procedure.
"Art. L. 114-10. - Directors of social security agencies shall entrust to supervisors, sworn and approved under conditions defined by decree of the Minister for Social Security, the care to conduct any administrative audits or investigations concerning the allocation of benefits and the pricing of occupational accidents and diseases. Consulting practitioners may, as such, be sworn and approved under conditions defined by the same order. These officers are good enough to produce minutes of evidence to the contrary.
"When it is necessary to carry out its mission, a supervisory officer may be empowered by the director of his or her body to carry out, under conditions specified by decree, administrative investigations and additional audits within the jurisdiction of another body. The findings on this occasion also reflect on the latter body, the Director of which draws, if any, the consequences for the award of benefits and the pricing of occupational accidents and diseases.
"Controllers may conduct their audits and investigations on behalf of several agencies that may belong to different branches of the general regime.
"The modalities of this cooperation are defined by decree.
"The provisions of this section do not apply to agents referred to in Article L. 243-7.
"Art. L. 114-11. - Findings of the de facto situation of social insured persons residing outside France or of care received outside France at the request of social security agencies by natural or legal persons accredited by the French consular authority shall be held until proof of the contrary.
"Art. L. 114-12. - For the purposes of the statutory and regulatory provisions relating to social security, the bodies responsible for the management of a compulsory social security regime, the bodies providing the service of paid leave and the bodies referred to in Article L. 351-21 of the Labour Code shall communicate the information they hold on their nationals when such information:
« 1° Are necessary for the assessment of rights or for the performance of obligations in the normal functioning of the public service to which these bodies are responsible;
« 2° Are necessary for the information of nationals on all their rights in the event of sharing the management of a benefit by these organizations;
« 3° It is necessary for the monitoring, justification in the constitution of rights, including old-age pension and justification for the liquidation and payment of benefits to which these bodies are responsible, respectively.
"A regulatory act sets the conditions for the communication of data authorized by this section.
"Art. L. 114-13. - A fine of EUR 5,000 is liable to anyone who is guilty of fraud or misrepresentation to obtain, or to obtain or attempt to obtain benefits or allowances of any kind, liquidated and paid by social welfare agencies, which are not due, without prejudice to the penalties resulting from the application of other laws, if any.
"Art. L. 114-14. - The exchange of information between agents of tax administrations, on the one hand, and officials of the administrations responsible for the application of social and labour legislation and social welfare agencies, on the other hand, shall be carried out in accordance with the provisions of the book of tax procedures, including articles L. 97 to L. 99 and L. 152 to L. 162 B.
"Art. L. 114-15. - When it appears, in the course of a control carried out in the company by one of the supervisors referred to in Article L. 325-1 of the Labour Code, that the employee has intentionally agreed to work without the formalities provided for in Articles L. 143-3 and L. 320 of the same Code have been carried out by his or her employers, this information is brought to the attention of the bodies responsible for a social protection regime in sight,
"This information is also brought to the attention of the management institutions of the unemployment insurance system, in order to implement the penalties set out in articles L. 351-17 and L. 365-1 of the Labour Code.
"Art. L. 114-16. - The judicial authority is empowered to communicate to social welfare agencies any indication that it may collect from a presumption of fraud in social matters or any manoeuvre that has been or results in fraudulting or impairing the recovery of social contributions, whether it is a civil or commercial proceeding or a criminal or correctional information even completed by a non-lieu.
"Art. L. 114-17. - The inaccuracy or incompleteness of the statements made for the service of the benefits paid by the organizations responsible for the management of family benefits or old-age insurance benefits, as well as the absence of a change in the situation justifying these benefits, resulting in the payment of undue benefits, may be the subject of a penalty imposed by the director of the organization concerned, after notice of a commission composed and constituted within the board. It appreciates the recipient's responsibility in failing to comply with the applicable rules.
"The amount of the penalty is fixed according to the gravity of the facts, within the limit of twice the monthly ceiling on social security. This amount is doubled in case of recurrence. The director of the body concerned shall notify the amount of the penalty and the facts referred to the person in question, so that the person may make written or oral submissions within one month. At the end of this period, the director of the organization shall, if any, give the penalty and notify the person concerned of the delay in paying the penalty.
"The action is motivated and can be challenged before the administrative court.
"In the absence of payment within the time limit provided for by the notification of the penalty, the director of the organization sends a restraining order to the interested party to pay within one month. Retention may be limited to penalties notified within two years prior to shipment. The director of the organization, when the detention has remained without effect, may issue a constraint which, if the debtor is not opposed to the Social Security Court, has all the effects of a judgment and, in particular, gives the benefit of the judicial mortgage. A 10% increase is applicable to penalties that have not been paid on the due dates mentioned on the stay.
"The terms and conditions for the application of this article, including the situations mentioned in the first paragraph and the scale of penalties, are set by decree in the Council of State. »
II. - In the first sentence of the first paragraph of Article L. 162-1-14 of the same code, after the words: "the elements of each act or consultation" are inserted the words: "and the absence of a statement by the insured persons of a change in the situation justifying the service of these benefits".
III. - Sub-section 1 of chapter I, section 1 of Book I, title VI of the same code is supplemented by an article L. 161-1-4 as follows:
"Art. L. 161-1-4. - Social security organizations require, for the service of a benefit, any supporting evidence that is relevant to assessing the conditions of the right to benefit, including the production of tax notices or declarations filed with the relevant tax administrations. Organizations may exempt themselves from this application when they are able to perform controls by other means available to them.
"Unless there is a case of force majeure, the applicant's non-submission of supporting documents shall result in the suspension, as the case may be, of the time limit for which the application is made for a maximum period of time fixed by decree, or from the payment of the benefit to the production of the requested parts.
"For the service of benefits under resource conditions, the assessment of resources takes into account the benefits and resources of French, foreign or paid by an international organization. A decree in the Council of State provides for the conditions under which verification of the accuracy of declarations relating to foreign income may be entrusted to one or more bodies of the general social security regime acting on behalf of all regimes. The provisions of section L. 114-11 are applicable to this audit. »
IV. - Article L. 380-2 of the same code is supplemented by three paragraphs as follows:
"To benefit from the reimbursement of benefits, the insured person referred to in the first paragraph must be up to date with his contributions.
"In the event of fraud or misrepresentation of the amount of resources, the credit union may, without prejudice to the provisions of Article L. 162-1-14, suspend the payment of benefits on a provisional basis, after a stay. The terms and conditions of application of this paragraph shall be determined by decree.
"For the determination of the amount of the contribution referred to in the first paragraph and the control of the declarations of resources made for this purpose, health insurance organizations may request all information necessary for the administration of taxes, social security organizations and unemployment compensation organizations that are required to provide them. Organization staff are kept incommunicado as to the information provided to them. The information requested must be limited to the data strictly necessary for the fulfilment of this mission, in accordance with the provisions of Act No. 78-17 of 6 January 1978 on computers, files and freedoms. Interested persons are informed of the possibility of such exchanges of information. »
V. - In the third paragraph of Article L. 161-2-1 of the same code, after the words: "to elect domicile or" are inserted the words: ", after favourable opinion of a social service assistant,".
VI. - 1. Articles L. 115-2, L. 216-6, L. 243-13, L. 243-13-1, L. 256-5, L. 377-1, L. 471-3, L. 481-2 and L. 554-1, the II of Article L. 861-10 of the Social Security Code, the 1st of Article L. 725-13 of the Rural Code and Article L. 262-46 of the social security code
2. At the end of the first sentence of the first paragraph of Article L. 351-13 of the Construction and Housing Code, the words: "a fine of 4,500 that can be doubled in the event of recidivism" are replaced by the words: "the fine provided for in Article L. 114-13 of the Social Security Code".
3. In sections L. 243-11, L. 243-12, L. 623-1 and L. 721-8 of the Social Security Code, the reference: "L. 216-6" is replaced by the reference: "L. 114-10". In article L. 623-1 of the same code, the words "L. 243-13 and" are deleted. Sections L. 162-36, L. 623-1, L. 721-8 and L. 821-5 of the same code and Article L. 244-1 of the Code of Social Action and Families, the reference: "L. 377-1" is replaced by the reference: "L. 114-13".
4. In sections L. 751-40 and L. 752-28 of the rural code and article L. 481-2 of the social security code, the reference "L. 471-3" is replaced by the reference "L. 114-13".
VII. - The last paragraph of Article L. 152 of the Tax Procedures Book is replaced by two paragraphs, as follows:
"In order to monitor the conditions for the opening, retention or termination of the rights to social security benefits of any kind, as well as the payment of contributions and contributions, the organizations and services referred to in the first paragraph may request tax administrations to provide them with a list of persons who have declared either no longer their domicile in France or have only received income from property or investment.
"The agents of the tax administrations report to the regional directors of health and social affairs and to the heads of the regional services for the inspection of labour, employment and agricultural social policy, as well as to the social welfare agencies, the facts that may constitute offences they fall within their control with regard to the application of the laws and regulations relating to the general regime, the non-agricultural self-employed regime, the special regimes or the agricultural social security regime. »
VIII. - The second paragraph of Article L. 99 of the same book is deleted.
IX. - At the end of the first sentence of the third paragraph of article L. 1111-8 of the Public Health Code, the words "and the advice of paramedical professions" are deleted.
[Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2005-528 DC of 15 December 2005. ]
[Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2005-528 DC of 15 December 2005. ]
For the year 2006, the forecast of the expenses of the organizations involved in the financing of the mandatory social security schemes is:
(In billions of euros)
You can see the table in the OJ
n° 295 of 20/12/2005 text number 1
This law will be enforced as a law of the State.
A N N E X E A
REPORT ON PREVIOUS MEASURES FOR IMPLEMENTATION OF EXCESSENTS OR OPENING OF DEFICES CONSTATED ON EXERCICE 2004
I. - For the general regime, the 2004 fiscal year shows a deficit of 11.9 billion euros. It focuses on the disease branch.
1. Coverage of the deficit of the disease branch
For this branch, the deficit of 11.6 billion euros was covered by payments from the Social Debt Fund (CADES).
Article 76 of Act No. 2004-810 of 13 August 2004 on health insurance provided that the coverage of the accumulated deficits of the sick branch as at 31 December 2003 and the forecast deficit for the 2004 fiscal year would be provided by transfers of the Social Debt Fund to the Central Agency of Social Security Organizations up to 10 billion euros on 1 September 2004 and within the limit of 25 billion euros on 1 September 2004.
Four payments were made by CADES in 2004 for a total of €35 billion in 2004:
10 billion euros on 1 September 2004;
7 billion euros on 11 October 2004;
9 billion euros on 9 November 2004;
9 billion euros on 9 December 2004.
However, the deficit in the disease sector in 2004 was lower than the deficit in the parliamentary debate on the law of 13 August 2004. The accumulated deficits as at 31 December 2004 amounted to €33.3 billion, instead of the €35 billion envisaged.
As a result, a regularization of €1.7 billion will be effected during the resumption of the deficit 2005 of the disease branch also provided for by the law of August 13, 2004.
2. Affecting the surplus of the old-age branch
The surplus of the old-age branch of the general regime is 0.3 billion euros in 2004. Pursuant to section L. 251-6-1 of the Social Security Code, this surplus will be allocated to the Retirement Reserve Fund (RRF) in 2005.
In total, the National Fund for Employee Old Age Insurance (CNAVTS) paid to the FRR from 2000 to 2004, for its surplus between 1999 and 2003, €5.4 billion.
3. Coverage of family branches deficits
occupational diseases
In 2004, the National Fund for Family Allowances recorded a deficit of €0.4 billion, the occupational accident industry and occupational diseases of the General Plan had a deficit of €0.2 billion.
Given their weakness, these amounts did not require specific measures. They have been covered by cash borrowings that can be concluded by the general regime within the limits of the ceiling set out in the Social Security Financing Act for 2005.
II. - For organizations involved in the financing of plans:
Only the Fonds de solidarité vieuxsse (FSV) is concerned in 2004.
The Fund for the Financing of Agricultural Social Welfare was replaced by the annexed budget for agricultural social benefits only as of January 2005.
The Caisse nationale de solidarité pour l'autonomy intervened only to abound to €0.1 billion the Caisse nationale de l'assurance maladie du régime général.
Coverage of the VSP deficit.
The result of the FSV for the 2004 fiscal year is a deficit of 0.6 billion euros.
Since the VSP does not have the right to borrow and does not receive a balance of the state, the accumulated deficit is recorded in the balance sheet in negative working capital.
As at 31 December 2004, the amounts due to the CNAVTS are 2.2 billion euros and those due to the Central Fund for Agricultural Social Mutuality of 0.1 billion euros.
A N N E X E B
REPORT ON THE PREVISIONS OF RECETTES AND THE OBJECTIVES OF EXPENDITURES OF BASIC EMERGENCY EQUIPMENTS AND THE GLOBALLY EQUIPMENT, REVISIONS AND DEPENSES OF BODIES CONCERNING THE FINANCING OF
Evolution assumptions
Averages for the period 2007-2009
Gross domestic product
2.60 per cent
Private sector salaries
4.45 per cent
National Health Insurance Expenditures Objective
2.20 per cent
Inflation off tobacco
1.80 per cent
This economic scenario is an intermediate scenario between the two scenarios presented in the economic, social and financial report annexed to the 2006 Finance Bill.
The private sector's payroll is adjusted to the hypothesis of gross domestic product growth (in value), increased by 0.1 points to take into account the dynamism of the collection of social security premiums and family allowances unions, more extensive than the private sector field within the meaning of national accounts.
The rate of growth of the national health insurance expenditure target (NDDA) identified in this forecast, 2.2%, implies a continued recovery effort under the 2004 reform.
The inflation assumption of 1.75 per cent per year is consistent with the trend in prices observed since 2002, which is forecast for 2005 and 2006, between 1.7% and 1.8%.
Under these assumptions, the overall balance of the general regime and all of the basic regimes would be adjusted regularly over the period 2006-2009.
The disease branch, as a result of the moderate growth of the loads in the NDWA field, would see its deficit significantly reduced. For the only general plan, the balance will return to surplus at the end of the period.
The family branch will see until 2007 the continuation of the upsurge in the child's reception service. As of 2008, its balance would recover quickly, from 1.2 billion euros in 2007 to 0.3 billion euros in 2009.
The old age branch will suffer the effect of the demographic shock resulting from the retirement of many generations of the "baby boom". As a result, its balance would remain a deficit over the entire period and would settle in 2009 to - 2.2 billion euros for the general plan, - 2.9 billion euros for all basic plans.
The occupational accident branch - occupational diseases, as a result of a slow-down increase in its expenses, would experience a steady recovery of its balance that would become surplus at the end of the period.
The balances calculated on all of the basic plans are close to those of the only general plan. This proximity is the result of the existence, for many regimes, of mechanisms guaranteeing financial balance: it can be a contribution of the general regime, a state subsidy, or the allocation of an external resource (tax). Some regimes do not benefit from such balancing mechanisms. However, their accounting results (surplus or deficit) are low compared to that of the general plan. However, the non-salarie system has been an exception since 2005. Indeed, until 2004, this regime had a state subsidy to balance the annexed budget of agricultural social benefits (BAPSA). Since 2005, and the replacement of the BAPSA by the Agricultural Social Benefits Fund (FFIPSA), the state's payment of a balance subsidy is no longer guaranteed. The forecast presented does not take into account any possible State subsidy over the period 2005-2009. Under these conditions, the agricultural farmers' regime has a deficit of close to 2 billion euros over this period. This deficit is reflected in the forecast for FFIPSA, which accounts for the technical operations related to the social benefits of agricultural non-salaries.
The Old Age Solidarity Fund should benefit from the improvement of the economic situation, which results in accelerating revenues, and a slowdown in expenses for the care of the unemployed pension contributions. Its balance would decrease significantly over the period.
Income and expenditure
2006-2009
All basic mandatory plans
(In billions of euros)
You can see the table in the OJ
n° 295 of 20/12/2005 text number 1
Income and expenditure
2006-2009
General regime
(In billions of euros)
You can see the table in the OJ
n° 295 of 20/12/2005 text number 1
Old-age solidarity fund
(In billions of euros)
You can see the table in the OJ
n° 295 of 20/12/2005 text number 1
Funding for agricultural social benefits
(In billions of euros)
You can see the table in the OJ
n° 295 of 20/12/2005 text number 1
A N N E X E C
STATE OF CATEGORY AND BRANCHE RECEIVED: OBLIGATIONAL WARNING REQUIREMENTS FOR SOCIAL SECURITY; OF THE GENERAL ASSEMBLY OF SOCIAL SECURITY; OF BODIES CONCERNING THE FINANCING OF THE OBLIGATIONAL REGIMS OF SOCIAL SECURITY
1. Income by category and branch of mandatory basic social security schemes
2004
(In billions of euros)
You can see the table in the OJ
n° 295 of 20/12/2005 text number 1
Year 2005 (forecast)
(In billions of euros)
You can see the table in the OJ
n° 295 of 20/12/2005 text number 1
Year 2006 (forecast)
(In billions of euros)
You can see the table in the OJ
n° 295 of 20/12/2005 text number 1
The amounts in total per branch and by category may be different from the aggregation of the detailed amounts due to reciprocal transactions (including transfers).
2. Income by category and branch of the general social security system
2004
(In billions of euros)
You can see the table in the OJ
n° 295 of 20/12/2005 text number 1
Year 2005 (forecast)
(In billions of euros)
You can see the table in the OJ
n° 295 of 20/12/2005 text number 1
Year 2006 (forecast)
(In billions of euros)
You can see the table in the OJ
n° 295 of 20/12/2005 text number 1
The amounts in total per branch and by category may be different from the aggregation of the detailed amounts due to reciprocal transactions (including transfers).
3. Income by category of funding
Compulsory social security schemes
2004
(In billions of euros)
You can see the table in the OJ
n° 295 of 20/12/2005 text number 1
Year 2005 (forecast)
(In billions of euros)
You can see the table in the OJ
n° 295 of 20/12/2005 text number 1
Year 2006 (forecast)
(In billions of euros)
You can see the table in the OJ
n° 295 of 20/12/2005 text number 1
Done in Paris, 19 December 2005.
Jacques Chirac
By the President of the Republic:
The Prime Minister,
Dominique de Villepin
The Minister of Employment,
social cohesion and housing,
Jean-Louis Borloo
Minister of Economy,
finance and industry,
Thierry Breton
Minister of Transport, Equipment,
tourism and the sea,
Dominica Perben
Minister of Health and Solidarity,
Xavier Bertrand
Minister of Agriculture and Fisheries,
Dominic Bussereau
Minister for Budget
and the reform of the state,
Government spokesperson,
Jean-François Copé
Minister for Employment, at Work
and the professional integration of young people,
Gérard Larcher
Minister for Social Security,
to the elderly,
Persons with Disabilities
and the family,
Philippe Bas
(1) Act No. 2005-1579.
- Preparatory work:
National Assembly:
Bill 2575;
Report of MM. Jean-Pierre Door, Jacques Domergue and Mmes Cécile Gallez and Marie-Françoise Clergeau, on behalf of the Cultural Affairs Committee, No. 2609;
Opinion of Mr. Yves Bur, on behalf of the Finance Committee, No. 2610;
Discussion on 25-28 October 2005 and adoption on 2 November 2005.
Senate:
Bill, adopted by the National Assembly, No. 496 (2005-2006);
Report of MM Alain Vasselle, André Lardeux, Dominique Leclerc and Gérard Dériot, on behalf of the Social Affairs Committee, No. 73 (2005-2006);
Opinion of Mr. Jean-Jacques Jégou, on behalf of the Finance Committee, No. 71 (2005-2006);
Discussion on 14, 15, 16, 17 and 18 November 2005 and adoption on 18 November 2005.
National Assembly:
Bill, amended by the Senate on first reading, No. 2682;
Report of Mr. Jean-Pierre Door, on behalf of the Joint Parity Commission, No. 2683 (2005-2006);
Discussion and adoption on 23 November 2005.
Senate:
Report of Mr. Alain Vasselle, on behalf of the Joint Parity Commission, No. 90 (2005-2006);
Discussion and adoption on 23 November 2005.
- Constitutional Council:
Decision No. 2005-528 DC of 15 December 2005 published in the Official Journal of this day.
