Key Benefits:
Minister of Social Affairs, Labour and Solidarity, Minister of Health, Family and Persons with Disabilities and Minister of Agriculture, Food, Fisheries and Rural Affairs,
Considering the social security code;
Considering the rural code;
Considering the labour code;
Considering Decree No. 50-1225 of 21 September 1950 on agricultural social insurance;
In light of the amended Decree No. 73-598 of 29 June 1973 setting out the terms and conditions for the application of Chapter 1 of Title V of Book VII of the Rural Code relating to the insurance of workers employed in agriculture against industrial accidents and occupational diseases,
Stop:
Occupational income considered for the purposes of sections R. 615-3 to R. 615-5 of the Social Security Code is taxable income as retained for the calculation of the income tax of the calendar year prior to the determination of the main activity.
By derogation from the previous paragraph, professional income:
- Chiefs of operation or agricultural enterprise having exercised the option provided for in the third paragraph of Article L. 171-3 of the Social Security Code is determined under the conditions provided for in Article R. 171-6 of the same Code;
- chiefs of operation or agricultural enterprise whose profits are taxed under the plan of the plan shall, for their first calendar year of fiscal year, be deemed to be equal to the flat plate provided for in the first paragraph of section L. 731-16 of the rural code and, for the following years, the taxable income as retained for the calculation of the income tax of the penultimate calendar year prior to the determination of the activity;
- family assistance referred to in 2° of section L. 722-10 of the rural code is deemed to be equal to the amount of the salary used as the basis for calculating the deferred salary for the year in question.
The number of hours worked in the payroll, in accordance with the 5th of Article R. 143-2 of the Labour Code, is retained to determine the number of hours worked for wages provided for in Articles R. 615-3 to R. 615-5 of the Social Security Code.
By derogation from the above paragraph:
- when the remuneration is determined on the basis of an annual daily plan, the annual work schedule shall be deemed to be equal to the product of the hourly ceiling referred to in the first paragraph of Article L. 212-8 of the Labour Code and the ratio between that plan and the maximum number of working days provided for in the first paragraph of Article L. 212-15-3 of the same code;
- for employees who are not subject to the statutory or conventional provisions relating to the duration of work, the number of hours of work shall be deemed to be equal to that provided for in sections R. 615-3 and R. 615-4 provided that the number of days of work, including days of leave paid, during the reference year is at least 170;
- the annual number of days of work is the annual number of days of work, which is fixed under the conditions specified in Article 4 of the decree of September 21, 1950 referred to above;
- civil and military officials subject to the Civil and Military Pension Code and local government officials with full-time permanent employment, affiliated with the National Pension Fund of local government officials, are deemed to be engaged in an annual wage activity equivalent to the number of hours mentioned in the second paragraph of section R. 615-3 of the Social Security Code; other government officials and local authorities, if they do not have any documents justifying the number of hours of work, must produce a certificate from their employer.
Are assimilated to periods of employee activity:
1. The periods during which the involuntaryly private employment interest was beneficiary of at least one of the replacement income defined by Article L. 351-2 of the Labour Code or the specific allowance provided for in Article L. 351-25 of the same code;
2. Every day of interruption of work for sickness, maternity, rest for adoption or accident, provided that the physical inability to resume or continue the work has been medically recognized;
3. Any day of probation in a re-education institution referred to in Article L. 481-1 of the Social Security Code and Article 7 of the Decree of 29 June 1973 referred to by the holder of an annuity allocated under the labour, agricultural or non-agricultural accident legislation, to which a working disability rate is less than two thirds.
Each day mentioned in 1, 2 and 3 above is equivalent to six hours of activity. The total of the hours thus decompleted may, however, not exceed the product of the average daily life of employee activity of the calendar year of reference, or, in the case of absence of employee activity during that year, that retained for the previous year, by the number of days of interruption of employee work.
The verification of the situation, in the context of the health insurance scheme referred to in Chapter 2 of Title II and Chapter 1 of Title III of Book VII of the Rural Code, the heads of operation or agricultural enterprise and their family support are the responsibility of the farm social mutuality fund of the headquarters of the farm, including when affiliated with one of the insurance organizations referred to in the first paragraph of Article L. 731-30 of the same Code.
The decree of 2 August 1968 for the application of Decree No. 67-1091 of 15 December 1967 defining the main activity for the application of Act No. 66-509 of 12 July 1966 and the decree of 16 June 1969 for the application to members of the agricultural professions of Decree No. 67-1091 of 15 December 1967 defining the main activity for the application of Act No. 66-509 of 12 July 1966.
The Director of Social Security at the Ministry of Social Affairs, Labour and Solidarity and the Ministry of Health, Family and Persons with Disabilities and the Director of Operations, Social Policy and Employment at the Ministry of Agriculture, Food, Fisheries and Rural Affairs are responsible, each with respect to it, for the execution of this Order, which will be published in the Official Journal of the French Republic.
Done in Paris, December 24, 2002.
Minister of Health, Family
and persons with disabilities,
For the Minister and by delegation:
By preventing the director
Social Security:
Deputy Director of Finance
Social Security,
J.-L. Rey
Minister of Social Affairs,
and solidarity,
For the Minister and by delegation:
By preventing the director
Social Security:
Deputy Director of Finance
Social Security,
J.-L. Rey
Minister of Agriculture, Food,
and Rural Affairs,
For the Minister and by delegation:
By preventing the Director of Operations,
social policy and employment:
The chief engineer of rural engineering,
Water and Forests,
V. Metrich-Hecquet
