JORF n ° 303 of December 29, 2002 page 21966 text no. 35 order of December 24, 2002, taken for the application of articles R. 615 - 3 at R. 615 - 5 of the code of social security NOR: SANS0224310A ELI: https://www.legifrance.gouv.fr/eli/arrete/2002/12/24/SANS0224310A/jo/texte the Minister of Social Affairs, labour and solidarity, the Minister of health the family and the disabled, and the Minister of agriculture, food, fisheries and Rural Affairs, the social security code;
Seeing the rural code;
Seen the labour code;
Considering Decree No. 50 - 1225, September 21, 1950 on agricultural social insurance;
Considering Decree No. 73-598 of 29 June 1973 amended laying down detailed rules for the application of Chapter 1 of title V of Book VII of the rural code relating to the insurance benefits of employees of agriculture against accidents at work and occupational diseases, stop: Article 1 more on this article...
Professional income taken into account for the purposes of articles R. 615 - 3 at R. 615 - 5 of the code of social security are only retained as taxable income for the calculation of the income tax of the calendar year preceding that in which the determination of the main activity.
By way of derogation from the preceding subparagraph, the professional income:-operating and farming leaders who exercised the option provided for in the third paragraph of article L. 171 - 3 of the code of social security is determined under the conditions laid down in article R. 171 - 6 of the same code.
-Heads of operation or farm business whose profits are taxed under the scheme of the package is, for their first calendar year of exercise, be deemed equal to the flat plate provided for in the first paragraph of article l 731 - 16 of the code rural, and for the following years, taxable income as that selected for the calculation of the tax on the income of the penultimate calendar year preceding the determination of the main activity;
-live-in referred to the 2 ° of article L. 722 - 10 of the rural code is deemed equal to the amount of earnings for the calculation of salary deferred for that year.
Article 2 more on this article...
The number of hours of work is in the pay slips, in accordance with 5 ° of article R. 143 - 2 of the labour code, is held to determine the number of hours of paid work provided for in articles R. 615 - 3 at R. 615 - 5 of the code of social security.
By way of derogation from (a) above:-where the remuneration is determined on the basis of an annual fee in days, the annual hours of work is deemed equal to the product of the time limit referred to in the first paragraph of article L. 212 - 8 of the code of labour and the report between this package and the maximum number of days referred to in the first paragraph of the III of article L. 212-15-3 of the same code.
-for employees not subject to legal provisions or conventional relating to the duration of the work, the number of working hours is deemed equal to that provided for in articles R. 615 - 3 and R. 615 - 4 therefore that the number of days of activity, including the days of paid leave during the reference year is at least 170;
-for the mandatory agricultural social insured sharecroppers, the annual number of working days is that set out in the conditions specified in article 4 of the Decree of 21 September 1950 referred to above;
-the civil servants and military dependent of the code civil and military pensions and agents licensed local communities for full time permanent employment, affiliated with the national officers of local authorities Pension Fund, shall be deemed a salaried activity of annual duration equivalent hours mentioned in the second paragraph of article R. 615 - 3 of the code of social security; other agents of the State and local communities, if they don't have any document justifying the number of hours of work, must produce a certificate from their employer.
Article 3 read more on this article...
Shall be regarded as periods of employment: 1. periods during which involuntarily deprived of employment he was recipient of at least one of the income replacement defined by article L. 351 - 2 of the code of labour or the specific allocation provided for in article L. 351 - 25 of the code;
2. each day of interruption of work for illness, maternity, rest for adoption or accident, provided that the physical inability to resume or continue the work has been medically recognised;
3 any day of internship in a re-education establishment referred to in article L. 481 - 1 of the code of social security and article 7 of the Decree of 29 June 1973 referred to above by the holder of an annuity allocated under the legislation of the accidents at work, agricultural or non-agricultural, which is less than two-thirds work incapacity.
Each day mentioned in paragraphs 1, 2 and 3 above is equivalent to six hours of activity. The total hours so counted may not however exceed the product of the daily average of paid employment of the calendar year of reference, or, in the absence of paid employment during this year, one used for the previous year by the number of days of interruption of employment.
Article 4 more on this article...
Verification of the situation under the insurance referred to in Chapter 2 of title II and Chapter 1 of title III of Book VII of the code rural, farm or agricultural enterprise and their live-in leaders is the responsibility of the caisse de Mutualité social agricultural of the headquarters of the holding, including when they are affiliated with one of the insurance organizations referred to in the first paragraph of article l.. 731-30 of the same code.
Article 5 read more on this article...
The Decree of 2 August 1968 taken for the application of Decree No. 67-1091 of December 15, 1967 on the definition of the main activity for the purposes of Act No. 66-509 12 July 1966 and the Decree of June 16, 1969, taken to the application to members of the agricultural professions of Decree No. 67-1091 of December 15, 1967 on the definition of the main activity for the purposes of Act No. 66-509 12 July 1966 are repealed.
Article 6 read more on this article...
The Director of social security to the Ministry of Social Affairs, labour and solidarity and the Ministry of health, the family and disabled persons and the Director of operations, social policy and employment at the Ministry of agriculture, food, fisheries and Rural Affairs are responsible, each in relation to , of the execution of this order, which will be published in the Official Journal of the French Republic.
Done at Paris, on December 24, 2002.
The Minister of health, family and disabled persons, for the Minister and by delegation: by the Director of the social security prevention: the financing of social security, j. Assistant Director. Rey the Minister of Social Affairs, labour and solidarity, for the Minister and by delegation: by the Director of the social security prevention: the financing of social security, j. Assistant Director. Rey Minister of agriculture, food, fisheries and Rural Affairs, for the Minister and by delegation: by incapacity of the Director of operations, social policy and employment: the Chief Engineer for the rural engineering, water and forests, V. Metrich-harder