Key Benefits:
Publics concerned: employers of agricultural workers.
Subject: establishment of a declarative method for the collection of social contributions from agricultural workers.
Entry into force: January 1, 2012 with respect to the declarative mode of pay contributions.
Notice: as part of the simplification of employers' approaches, the Law on Simplification and Improvement of the Quality of Law of May 17, 2011 allows employers of agricultural labour to calculate the social contributions due for the employment of their employees and to fulfill their reporting obligations with their credit union of Social Agricultural Mutuality (MSA) from automated flows generated by their payroll software according to the data. The decree specifies the conditions under which agricultural employers can opt for this declarative method of wage contributions. It amends various provisions of the Rural and Maritime Fisheries Code relating to the recovery of these contributions to take into account this new form of recovery. It also supplements the control powers of MSA's caisses in the audit of the declarations transmitted to them by the chiefs of operations or agricultural enterprises and employers of agricultural workers. Finally, it corrects a material error in its article 2 in terms of ex officio affiliation to insurance against industrial accidents of agricultural operators.
References: the provisions of the Rural and Maritime Fisheries Code as amended by this Decree may be consulted, in their drafting, on the Légifrance website (http://www.legifrance.gouv.fr).
This decree is taken in accordance with theArticle 36 of Law No. 2011-525 of 17 May 2011 simplification and improvement of the quality of law.
The Prime Minister,
On the report of the Minister of Labour, Employment and Health and the Minister of Agriculture, Food, Fisheries, Rurality and Land Management,
Vu le Criminal codeincluding article 121-2;
Considering the rural code and the maritime fisheries, including its article L. 741-1;
Vu le Social Security Code ;
Considering the advice of the Central Board of Directors of the Agricultural Social Mutuality of 20 April and 8 July 2011;
The State Council (Social Section) heard,
Decrete:
The Rural and Maritime Fisheries Code is amended as follows:
1° Sub-section 1 of chapter V, section 1, of title II, of Book VII is supplemented by a paragraph as follows:
“Paragraph 4
« Audit of Declarations
"Art. R. 725-4-1. ― For the purpose of carrying out the tasks defined in Article L. 725-3, the agricultural social mutuality funds shall verify the accuracy and compliance with the legislation in force of the declarations transmitted to them by the chiefs of operation or agricultural enterprise and employers of agricultural employees. To this end they have the powers referred to inArticle R. 243-43-3 of the Social Security Code.
"These checks do not prejudge any findings that may be performed by the control officers referred to in section L. 724-7 of this code.
"Art. R. 725-4-2. ― When after the audits referred to in R. 725-4-1, the Agricultural Social Mutual Fund is considering a recovery, the application of the provisions of Article R. 243-43-4 of the Social Security Code, subject to the replacement in the eighth paragraph of the reference to article R. 244-1 of this code by reference to article R. 725-6 of this code. » ;
2° In subsection 2 of chapter I, section 1, title IV of Book VII, before section R. 741-2, two articles are inserted as follows:
"Art. R. 741-1-1. ― Subject to the provisions of Article R. 741-1-2, the contributions and contributions due to the employment of agricultural workers, as well as those collected on behalf of third-party organizations under Article L. 723-7, shall be calculated by the funds of agricultural social mutuality.
"Art. R. 741-1-2. ― The employer may choose to calculate the contributions and contributions referred to in section R. 741-1-1 and to report the amount of the contributions, together with the elements that enabled the employer to proceed with the calculation, by means of an electronic social data return. It concludes a convention with the competent agricultural mutuality fund. The purpose and content of the convention, which includes the technical modalities for the implementation of the declaration, are defined by joint decree of the ministers responsible for agriculture and social security. The agreement can only be concluded if the employer is up-to-date with the payment of contributions and contributions due to employees in all of its establishments. » ;
3° Section R. 741-2 is amended as follows:
(a) In the first paragraph, after the words: "by means of a dated and signed slip", the words are inserted: "in accordance with a model set by joint decree of ministers responsible for agriculture and social security";
(b) The second paragraph is replaced by the following:
"Employers who have exercised the option set out in section R. 741-1-2 shall transmit to the credit union in place of the slip, within the same time and electronically, the social data declaration defined in the same article.
"However, for employers usually occupying at least ten workers on yards, establishments or annexes scattered outside the territory of the municipality of the headquarters of their farm or business, the director of the farm social mutuality fund may decide, at the request of the employer concerned, to extend the time limit set out in the two preceding paragraphs from ten to twenty days. » ;
(c) The last paragraph is deleted;
4° Article R. 741-6 is supplemented by two paragraphs as follows:
"Employers who have exercised the option set out in section R. 741-1-2 shall, by establishing their social data return, issue the regularization of contributions made under section R. 741-3 for the preceding three months. The balance eventually due by these employers must be paid within the first fifteen days of the calendar month following the deadline for transmission of the social data return.
"The contributions due by employers occupying up to nine employees who have exercised the option set out in section R. 741-1-2, as well as contributions other than those referred to in section R. 741-3 due by employers occupying more than nine employees who have exercised the same option, must be paid within the first fifteen days of the calendar month following the deadline for transmission of the social data return. » ;
5° In the first paragraph of Article R. 741-7, the words: "By derogation from the provisions of the second paragraph of Article R. 741-6," are replaced by the words: "By derogation from the provisions of the second and fourth paragraphs of Article R. 741-6,"
6° In the first paragraph of article R. 741-8:
(a) The words: "the date of return of the slip referred to in Article R. 741-2 which includes" are replaced by the words: "the date of return of the slip or transmission of the social data declaration referred to in Article R. 741-2 which includes";
(b) The words: "on the payment date defined in the second paragraph of Article R. 741-6" are replaced by the words: "on the payment dates defined in Article R. 741-6";
7° In the second paragraph of Article R. 741-8-1, the words: "the date of return of the slip referred to in Article R. 741-2 related to it" are replaced by the words: "the date of return of the slip or transmission of the social data declaration referred to in Article R. 741-2 related to it";
8° Section R. 741-9 is amended as follows:
(a) After the second preambular paragraph, a sub-item reads as follows:
"The employer who exercised the option set out in section R. 741-1-2 shall, within 10 days, transmit the social data statement defined in the same section in place of the slip. Payment of contributions shall be payable within 30 days of the deadline for transmission of the return. » ;
(b) In the third preambular paragraph, the words "in the first preambular paragraph" are replaced by the words "in the first and third preambular paragraphs";
9° Article R. 741-11 is supplemented by a paragraph as follows:
"In the event of adjustments made by the employer who has exercised the option set out in section R. 741-1-2 in the accounts for a specified quarter, the supplements of contributions to be recovered or the amounts wrongly collected to be refunded are subject to a regularization by the employer during the preparation of the social data return for the next quarterly period. » ;
10° In article R. 741-14, the words: "the voucher provided for in article R. 741-2" are replaced by the words: "the social data slip or declaration provided for in article R. 741-2";
11° Article R. 741-15 is supplemented by a paragraph as follows:
"Employers who have exercised the option set out in R. 741-1-2 shall themselves make the regulations set out in this section, which they declare electronically within the time limit set out in R. 741-2. Supplements to contributions due by the employer must be paid within the time limits set out in section R. 741-6. » ;
12° The second paragraph of section R. 741-16 is replaced by the following provisions:
"Employers who have exercised the option set out in section R. 741-1-2 may, under the terms set out in the preceding paragraph, proceed with the progressive regularization of pay contributions to the other on the occasion of the preparation of their social data return.
"In the event of progressive regularization, employers are not required to file the statements referred to in the third and fourth paragraphs of Article R. 741-15. » ;
13° In the first paragraph of section R. 741-20, the words: "the body proceeds" are replaced by the words: "the body or employer who exercised the option provided for in section R. 741-1-2 proceeds";
14° Section R. 741-22 is amended as follows:
(a) In the first sentence of the first paragraph, the words: "as mentioned in the first paragraph of Article R. 741-2, Article R. 741-5 and the third paragraph of Article R. 741-15" are replaced by the words: "as referred to in Article R. 741-2, Article R. 741-5 and the third and fourth paragraphs of Article R. 741-15";
(b) The second sentence of the first paragraph is supplemented by the words: "or by social data declaration. » ;
(c) In the first sentence of the second paragraph, the words: "on the bordereau" are replaced by the words: "on the bordereau or on the social data declaration";
(d) In the second sentence of the second paragraph, after the words: "by bordereau", the words are inserted: "or by social data declaration".
I. ― After the first paragraph of article R. 752-4 of the same code, it is inserted a paragraph as follows:
"This affiliation takes effect from the day on which the person(s) has fulfilled the conditions of affiliation. The insurer referred to in section L. 752-14 shall inform the competent agricultural social mutuality fund of this affiliation. » ;
II. ― The second paragraph of Article R. 752-54 of the same code is deleted.
The provisions of Article 1 come into force on January 1, 2012.
The Minister of Labour, Employment and Health and the Minister of Agriculture, Food, Fisheries, Rurality and Land Use Planning are responsible, each with respect to him, for the execution of this Order, which will be published in the Official Journal of the French Republic.
Done on 26 December 2011.
François Fillon
By the Prime Minister:
Minister of Agriculture, Food,
Fisheries, Rural
and landscaping,
Bruno Le Maire
The Minister of Labour,
employment and health,
Xavier Bertrand
