Key Benefits:
The Prime Minister,
On the report of the Minister of Agriculture, Food, Fisheries and Rural Affairs,
Considering the social security code;
Considering the rural code;
Considering the Public Health Code;
Having regard to Act No. 2002-308 of 4 March 2002 on the establishment of a mandatory supplementary pension scheme for agricultural non-salaries;
Considering the Financial Law for 2003 (No. 2002-1575 of 30 December 2002), including Article 113;
In view of the amended Decree No. 55-753 of 31 May 1955 to amend and supplement the decree of 18 October 1952 and setting out the conditions for the application of the law of 5 January 1955 on agricultural old-age allowance;
Having regard to amended Decree No. 64-906 of 28 August 1964 on the application of chapter IV-I of title II of Book VII of the Rural Code, extending agricultural old-age insurance to overseas departments;
In view of Decree No. 81-462 of 8 May 1981 on the pensions of non-employed persons of agriculture in the departments of Guadeloupe, Guyana, Martinique and Reunion, taken for the purposes of Article 18 of Law No. 80-502 of 4 July 1980 on agricultural orientation, as amended by Decree No. 86-1172 of 3 November 1986 and Decree No. 94-713 of 18 August 1994;
Having regard to Decree No. 87-85 of 9 February 1987 on periodicity, collection of contributions and late increases, as well as to the amendment of certain provisions of the social protection regime of non-early-early-early-early-employed persons in overseas departments;
Considering Decree No. 2001-859 of 19 September 2001 on the accounting organization of social security schemes and amending the social security code;
In view of Decree No. 2002-297 of 1 March 2002 revising the basic pension of non-employed persons of the agricultural professions whose retirement took effect before 1 January 2002 enforcing articles L. 732-54-1 to L. 732-54-7 of the rural code and amending the provisions of Decree No. 55-753 of 31 May 1955 to amend and supplement the decree of 18 October 1952 and fixing the conditions of 1955
In view of Decree No. 2003-146 of 20 February 2003 on the conditions of application and the organization of the mandatory supplementary pension scheme for agricultural non-salaries, established pursuant to Act No. 2002-308 of 4 March 2002;
In view of Decree No. 2003-147 of 20 February 2003, setting out the funding arrangements for the mandatory supplementary pension plan for non-salarie agricultural workers for the year 2003;
Considering the referral of the general council of Guadeloupe dated 4 July 2003;
Considering the referral of the General Council of Guyana dated 4 July 2003;
Considering the referral of the General Council of Martinique dated 9 July 2003;
Considering the referral of the General Council of the Meeting dated 10 July 2003;
Considering the referral of the Regional Council of Guadeloupe dated 4 July 2003;
Considering the referral of the Guyana Regional Council dated 4 July 2003;
Considering the referral of the Martinique Regional Council dated 9 July 2003;
Considering the referral of the Regional Council of the Meeting dated 10 July 2003,
Decrete:
1° The persons referred to in 1° of the II of Article L. 732-56 of the Rural Code shall be entitled to the compulsory supplementary old-age insurance plan provided that, on the effective date of their basic pension referred to in Article L. 762-29 of the said Code, thirty-two and a half years of activity as non-salarié agricultural and 17 and exclusive years of agricultural quality insurance
To assess the minimum duration of non-earmarked agricultural activity referred to in 1° of II of Article L. 732-56 of the rural code, are taken into consideration the years that have given rise either to the payment of the lump sum pension contributions referred to in Article L. 762-29 of the said code, or to the validation of the periods assimilated to obtain the same pension.
The reconstituted period of insurance as a chief of operation or an agricultural enterprise on an exclusive or principal basis is determined by dividing by sixteen the number of proportional pension points registered, prior to the application, if any, of the provisions of the aforementioned decree of 1 March 2002 on behalf of the insured. When the employee exercised a part of his or her career simultaneously as a chief of business or a secondary farmer and as a principal employee, a lump sum of fifteen points is applied for each year that did not result in the payment of premiums that were eligible for a lump-sum pension or a validation for similar periods of time to obtain the same pension. When, at the end of this replenishment, the person concerned totals a number of annuities of chief of operation or agricultural enterprise greater than his non-earmarked agricultural career as defined in the second paragraph of the 1st of this article, this number is reduced to the non-farm career within the limit of thirty-seven and a half years.
2° The persons referred to in 2° of Article L. 732-56 of the Rural Code are entitled to the compulsory supplementary old-age insurance scheme for non-farm non-salaries provided that, on the date of effect of their basic pension referred to in Article L. 762-29 of the said Code, a period of insurance of seventeen and a half years made as the chief farmer or business owner.
To assess the duration of insurance as a chief of operation or an agricultural enterprise referred to in 2° of II of Article L. 732-56 of the rural code, are taken into account the years made as chief of operation or an agricultural enterprise in an exclusive or principal manner that have given rise to either the payment of the fees to the lump sum pension mentioned in 1° of Article L. 762-29 of the said title
Contributes to the mandatory supplementary pension plan for non-agricultural workers:
1° Occupyed as of January 1, 2003, or after that date, highlighting, as chief of operation or agricultural enterprise, an operation that meets the conditions set out in article L. 762-7 of the rural code;
2° Mentioned to the second to sixth paragraphs of Article L. 732-56 of the Rural Code.
In the event of the death of a chief of operation or an agricultural enterprise whose basic pension, referred to in Article L. 762-29 of the rural code, was liquidated after 1 January 2003, the benefit of the pension for the reversion of the supplementary plan is guaranteed to its surviving spouse who meets the age and duration of marriage defined in Article L. 732-62 of the rural code.
The provisions set out in the second and third paragraphs of Article 2 of Decree No. 2003-146 of 20 February 2003 referred to above shall apply to pensions for reversion, liquidated under this regime, by the general social security funds referred to in Article L. 752-1 of the Social Security Code.
The Central Fund for Agricultural Social Mutuality and the General Social Security Funds referred to in Article L. 752-1 of the Social Security Code establish for each insured of the mandatory supplementary pension plan a mandatory supplementary personal pension account.
The terms and conditions for the allocation of supplementary pension points without consideration of contribution, as defined in Article 4 of the above-mentioned Decree No. 2003-146 of 20 February 2003 are applicable to the chiefs of operation or agricultural enterprise referred to in Article L. 762-29 of the rural code.
I. - The flat rate referred to in Article L. 762-36 of the rural code is set at 2,028 times the minimum wage of growth effective January 1 of the year concerned.
II. - For periods after December 31, 2002, the number of mandatory supplementary pension points on the account of the insured referred to in section 1 of this Order is determined as follows:
- where the weighted actual area of the farm is between 2 and 14 hectares, the annual number of mandatory supplementary pension points is calculated as follows:
P = 50 x HP
7
Where:
P is the number of points on the account of the insured for the year under review;
HP is the actual weighted area of the farm expressed in weighted hectares;
- where the weighted actual area of the farm is between 14,01 and 40 hectares weighted, the annual number of mandatory supplementary pension points is equal to 100 per year;
- where the weighted actual area of the farm exceeds 40 hectares weighted, the annual number of mandatory supplementary pension points is calculated as follows:
P = 100 + 2.5 x (HP - 40)
Where:
P is the number of points on the account of the insured for the year under review;
HP is the actual weighted area of the farm expressed in weighted hectares.
The annual number of points shall be transferred to the account of the person concerned, where the contribution of the year referred to in Article 17 of this Order is paid in full, after the application, if any, of the provisions of Article L. 762-39 of the Rural Code.
III. - For periods after December 31, 2002, the number of mandatory supplementary pension points on account of the insured referred to in section 2 of this Order is equal to:
100
7
The annual number of points shall be transferred to the account of the person concerned, where the contribution of the year referred to in Article 17 of this Order is paid in full, after the application, if any, of the provisions of Article L. 762-39 of the Rural Code.
The general social security funds referred to in Article L. 752-1 of the Social Security Code shall annually transmit to each insured person a statement of the number of mandatory supplementary pension points acquired by the insured as of December 31 of the year in respect of that year and of the total number of points acquired by the insured on the same date under the mandatory supplementary pension plan.
I. - The liquidation and service of the supplementary pension shall be subject to the liquidation and service of the basic pension referred to in Article L. 762-29 of the rural code.
For persons referred to in Article 2 of this Decree and Article 4 II of Decree No. 2003-146 of 20 February 2003, referred to above, the request for the liquidation of the basic pension referred to in Article L. 762-29 of the rural code is, unless expressly requested by the insured within a period of not more than fifteen days after the date of the receipt of the said request, deemed to be required to be an employee's pension benefit, The effective date of the supplementary pension is set on the same day as the effective date of the basic pension.
Where, at the express request of the insured referred to in the preceding paragraph, the application for the liquidation of the basic pension is not deemed to be also an application for the liquidation of the mandatory supplementary pension, the effective date of the mandatory supplementary pension is by derogation from the previous paragraph fixed on the first day of the month following the month in which the insured person requests the liquidation of his mandatory supplementary pension.
By derogation from the second paragraph of this article, where the basic pension referred to in Article L. 762-29 of the rural code comes into effect between 1 January 2003 and 31 March 2003, the effective date of the mandatory supplementary pension is fixed on 1 April 2003.
For the persons mentioned in Article 2 of this Decree and Article 4 II of Decree No. 2003-146 of 20 February 2003 referred to above, are only taken into account in the years after 2002, for the calculation of the compulsory supplementary pension, the contributions that were paid before the date of their limitation.
For persons referred to in I of Article 4 of Decree No. 2003-146 of 20 February 2003 referred to above, the effective date of the mandatory supplementary pension is 1 April 2003.
The provisions of articles L. 732-39 and L. 732-40 of the Rural Code apply to compulsory supplementary pension.
II. - The provisions set out in Article 7 II and III of Decree No. 2003-146 of 20 February 2003 referred to above and in the second paragraph of Article 7 of the same Decree are applicable in overseas departments.
III. - The decision to award or reject the mandatory supplementary pension referred to in I of this section shall be notified to the insured at the same time as the decision to award or reject the basic pension.
The general social security funds referred to in Article L. 752-1 of the Social Security Code are the benefits due under Article L. 762-35 of the Rural Code.
The service value of the mandatory supplementary pension point is determined by the decree taken under Article L. 732-60 of the rural code.
The provisions of the first paragraph of Article 9 of Decree No. 2003-146 of 20 February 2003 referred to above apply in overseas departments.
The Central Fund for Agricultural Social Mutuality centralizes the contributions due under the mandatory supplementary pension plan received by the General Social Security Funds referred to in Article L. 752-1 of the Social Security Code in the same manner as those applicable for the contributions of the basic insurance plan for agricultural non-salarie age.
The Central Fund for Agricultural Social Mutuality shall, on the expiration of the benefits, be based on the monthly forecasting statements made by the General Social Security Funds referred to in Article L. 752-1 of the Social Security Code and taking into account the balance of the previous advances, to the payment of the advances necessary for the financing of the benefits to each General Social Security Fund.
The Central Fund for Agricultural Social Mutuality allocates to the general social security funds referred to in Article L. 752-1 of the Social Security Code an endowment for the management of compulsory supplementary pension paid by twelfths. This allocation is determined by the central board of the Social Agricultural Mutuality in accordance with the General Social Security Funds.
The provisions laid down in the first paragraph of Article 10 of Decree No. 2003-146 of 20 February 2003 referred to above and the third in the fifth paragraph of the same article apply to compulsory supplementary retirement in overseas departments.
When, at the end of a fiscal year, advances and allocations to a general social security fund referred to in Article L. 752-1 of the Social Security Code do not allow it to ensure coverage of the financing of benefits, the financial balance must be maintained or restored by a levy on the reserve fund.
The operations relating to this plan shall be subject, in the general social security funds referred to in Article L. 752-1 of the Social Security Code, to a special accounting established in accordance with the single accounting plan of social security organizations. The supporting documents and pension liquidation records must be retained by observing the rules applicable to the basic pension plan for agricultural operators.
Accounting records relating to the operations of the pension plan and all accounting books are maintained for ten years.
Unduly paid benefits are a management charge for the General Social Security Fund referred to in Article L. 752-1 of the Social Security Code under the same conditions as those applicable to the basic pension plan for agricultural operators.
The annual accounts for the operations of the regime in overseas departments established by the General Social Security Funds referred to in Article L. 752-1 of the Social Security Code are communicated to the Director of Health and Social Development in the departments of Guadeloupe, Guyana and Martinique and to the Departmental Director of Social Security in the Department of La Réunion.
The annual accounts for the operations of the plan in overseas departments established by the General Social Security Funds referred to in Article L. 752-1 of the Social Security Code are communicated to the Central Fund for Agricultural Social Mutuality for the preparation of the annual accounts referred to in Article 13 of the aforementioned Decree No. 2003-146.
The competent authorities referred to in the first paragraph approve the accounts after their verification by the committees referred to in Article L. 134-2 of the Financial Courts Code.
The general social security funds referred to in Article L. 752-1 of the Social Security Code are subject, for the operations of the scheme and without prejudice to any other regularly established controls, to the control of the Minister for Social Security.
The control of the Court of Auditors shall be exercised under the conditions provided for in chapter IV of Title III of Book I of the Financial Courts Code.
The rate of the contribution referred to in Article L. 762-36 of the rural code is fixed according to the terms defined in 1° and 2° of this article:
1° For affiliates mentioned in the 1st of Article 2 of this Decree:
(a) When the actual land area of the farm is between 2 and 14 hectares, the contribution rate is equal to 0.424 2% of the flat plate set out in I of Article 6 of this decree plus 0.212 1 point per hectare above 2 hectares weighted;
(b) When the actual area of the farm is between 14,01 and 40 hectares, the rate of the contribution is 2.97 per cent of the flat plate set out in I of Article 6 of this decree;
(c) When the actual area of the farm is more than 40 hectares, the rate of the contribution is 2.97 per cent of the flat plate set out in I of section 6 of this decree increased by 0.074 2 points per hectare above 40 hectares weighted.
2° For affiliates referred to in 2° of Article 2 of this Order, the contribution rate is 0.42% of the flat plate set out in I of Article 6 of this Order.
By derogation from the provisions of the above-mentioned Decree of 9 February 1987, the mandatory supplementary pension contributions due under the year 2003 are, for this year, referred to in the overseas departments by the procedure of the single appeal mentioned, without the deadline of 31 October being applicable.
The Minister of Social Affairs, Labour and Solidarity, the Minister of Economy, Finance and Industry, the Minister of Agriculture, Food, Fisheries and Rural Affairs, the Minister of the Overseas and the Minister Delegate for Budget and Budget Reform are responsible, each in this regard, for the execution of this Order, which will be published in the Official Journal of the French Republic.
Done in Paris, December 26, 2003.
Jean-Pierre Raffarin
By the Prime Minister:
Minister of Agriculture, Food,
and Rural Affairs,
Hervé Gaymard
Minister of Social Affairs,
and solidarity,
François Fillon
Minister of Economy,
finance and industry,
Francis Mer
The overseas minister,
Brigitte Girardin
Minister for Budget
and budgetary reform,
Alain Lambert
