Key Benefits:
The public concerned: private sector employers, national companies, mixed economy companies, industrial and commercial public institutions and those under certain special social security schemes (marines, mines, clerics and notary employees) for their employees under which they must contribute to unemployment insurance.
Subject: method of calculating the general reduction of social security employers' contributions.
Effective January 1, 2011.
Notice: This decree outlines the terms and conditions for the application of the general reduction of employers' social contributions that operate on an annual basis and not on a monthly basis in accordance with the provisions of section 12 of the Social Security Financing Act for 2011.
This text amends the calculation formula to take into account the annualization of the parameters taken into account in determining the reduction to which the employer benefits (Article D. 241-7 of the Social Security Code and specifies the terms and conditions for the application of this reduction to contributions due for each month in advance, as well as the procedure for regulating the reduction differential between the calculation applied each month in advance and the result of the annualized calculation (articles D. 241-8 and D. 241-9 of the same code).
It also adapts the provisions on the increase in the reduction to be paid by employers for the payment of leave paid to a compensation fund to include, in accordance with the legislative provisions, temporary work enterprises (Article D. 241-10). It amends those relating to the monthly control documents to be held by employers decayed as a result of the annualization of the calculation (Article D. 241-13).
Article 2 finally adapts the provisions of the rural code and the maritime fisheries relating to exemptions for employers of casual agricultural workers to harmonize them with the new methods of determining the monthly parameters of calculation for the general reduction.
References: the provisions of this decree are available on the website Légifrance (http://www.legifrance.gouv.fr).
The Prime Minister,
On the report of the Minister of Labour, Employment and Health and the Minister of Budget, Public Accounts, Public Service and State Reform, Government Spokesperson,
Vu le Civil codein particular its article 1;
Vu le Social Security Codeincluding article L. 241-13;
In view of the rural and maritime fishing code, including articles L. 741-15 and L. 741-16;
Considering the advice of the Board of Directors of the National Family Allowance Fund dated 15 December 2010;
Having regard to the advice of the Board of Directors of the National Old Age Insurance Fund of Employees dated 16 December 2010;
Having regard to the advice of the Board of Directors of the Central Fund for Agricultural Social Community dated 16 December 2010;
Having regard to the advice of the Board of Directors of the Central Agency for Social Security Organizations dated 17 December 2010;
Having regard to the advice of the Board of the National Health Insurance Fund on 21 December 2010;
Given the emergency,
Decrete:
The Social Security Code is thus amended:
1° Section D.241-7 is replaced by the following:
Art. D. 241-7. I. - The coefficient referred to in the III of Article L. 241-13 is determined by application of the following formula:
"Coefficient = (0.26/0.6) × (1.6 × SMIC calculated for one year/ gross annual pay ― 1).
"For employers of one to nineteen employees mentioned in the fourth paragraph of Article L. 241-13, the coefficient set out in the first paragraph shall be determined by application of the following formula:
"Coefficient = (0.281/0.6) × (1.6 × SMIC calculated for one year / annual gross remuneration ― 1)
"The result obtained by application of either of these formulas is rounded to four decimals, to the nearest ten thousandth. For enterprises of one to nineteen employees, it is taken into account for a value equal to 0.2810 if it is greater than 0.2810. For companies with more than nineteen employees, it is considered for a value equal to 0.2600 if it is greater than 0.2600.
"The amount of annual gross remuneration to be taken into account is defined in the terms set out in Article L. 241-13.
" Subject to the provisions of the following aliena, the annual minimum wage of growth to be taken into account is equal to 1,820 times the minimum wage of growth provided for by theArticle L. 3231-2 of the Labour Code or the sum of twelve identical fractions corresponding to its value multiplied by the 52/12 of the weekly legal period.
"For employees working part-time or whose contractual remuneration is not fixed on the basis of the legal duration as well as for employees not entering the scope of application of theArticle L. 3242-1 of the Labour Code, the amount of the minimum wage of growth so determined shall be corrected to the proportion of the working period or the duration equivalent to the meaning ofArticle L. 3121-9 of the Labour Code or Article L. 713-5 of the Rural and Maritime Fisheries Code, excluding overtime and complementary within the meaning ofarticle 81 quater of the general tax code, entered into their employment contract for the period in which they are present in the company and reported to that corresponding to the legal duration of the work.
"In the event of a suspension of the employment contract with full payment of the employee's gross remuneration, the portion of the minimum wage of growth corresponding to the month in which the contract is suspended shall be taken into account for its specified value under the above conditions.
"For employees who enter the scope of Article L. 3242-1 referred to above, who are not present all year round or whose employment contract is suspended without payment of the remuneration or with partial payment of the remuneration, the fraction of the minimum wage of growth corresponding to the month in which the absence takes place is corrected according to the ratio between the pay paid and that which would have been paid if the employee had been present all month, not The minimum wage for growth is corrected in the same manner for employees who do not enter the scope of the above-mentioned article L. 3242-1 whose employment contract is suspended with partial payment of remuneration.
"If one of the parameters for determining the annual minimum wage of growth to be taken into account is evolving over the course of the year, its annual value is equal to the sum of the values determined by application of the previous rules for previous and subsequent periods.
“II. ― For employees in temporary employment contracts made available over a year to several user companies, the coefficient referred to in I is determined for each mission.
"For employees in fixed-term contracts with the same employer, the coefficient referred to in I is determined for each contract.
"III. ― For the application of the fifth paragraph of Article L. 241-13, the working time for the year with the members of these groupings that have a maximum of nineteen employees shall be assessed on the basis of the relationship between the duration of the work with those members registered in their contract or in their disposal agreement and the total duration of the work carried out on the year. » ;
2° After article D. 241-7, articles D. 241-8 and D. 241-9 are reinstated and thus written:
"Art. D. 241-8. - The amount of the reduction provided for in Article L. 241-13 applied in advance of the contributions due to remuneration paid in a calendar month is equal to the proceeds of the monthly remuneration by the coefficient referred to in I of Article D. 241-7 calculated under the terms and conditions set out in the same section with the exception of the amount of the minimum wage of growth and remuneration that are taken into account for one month.
"Art. D. 241-9. - Contributions due for the last month or the last quarter of the year shall take into account, if any, the regularization of the differential between the sum of the reduction amounts referred to in section L. 241-13 applied in advance for the preceding months of the year and the amount of that reduction calculated for the year. In the event of termination of the employment contract during the year, regularization is effected on contributions due for the last month or quarter of employment.
"A progressive regularization of contributions may be effected over the course of the year, from one payment to another, by massing, at each maturity, the elements necessary to calculate the reduction over the period since the first day of the year or to date of the hiring if it is later. » ;
3° Section D. 241-10 is replaced by the following provisions:
"Art. D. 241-10. - The rate mentioned in the IV of Article L. 241-13 is set at 10%. » ;
4° In section D. 241-13, the reference "L. 241-13," is deleted and the words: ", the coefficient derived from the application of the calculation formula provided for in section D. 241-7 and, if applicable," are replaced by the word "and".
In the fifth paragraph of Article D. 741-60 of the Rural and Maritime Fisheries Code, the words: "under the conditions provided for in Article L. 241-13 and I of Article D. 241-7 of the Social Security Code are replaced by the words: "in the conditions set out in theArticle D. 241-8 of the Social Security Code "
The Minister of Labour, Employment and Health, the Minister of Budget, Public Accounts, Public Service and State Reform, spokesperson for the Government, and the Minister of Agriculture, Food, Fisheries, Rurality and Land Management are responsible, each with respect to it, for the execution of this decree, which will be published in the Official Journal of the French Republic and between it.
Done on 31 December 2010.
François Fillon
By the Prime Minister:
The Minister of Labour,
employment and health,
Xavier Bertrand
Minister of Budget, Public Accounts,
public service and state reform,
Government spokesperson,
François Baroin
Minister of Agriculture, Food,
Fisheries, Rural
and landscaping,
Bruno Le Maire
