Key Benefits:
Public concerned: private sector employers; employers of national companies, mixed economy companies, industrial and commercial public institutions as well as those under certain special social security schemes (marines, mines, clerics and notary employees) for their employees under which they must contribute to unemployment insurance.
Purpose: Methods for calculating family allowance contributions and adaptation of the method for calculating the general relief of employer contributions.
Entry into force: the order is applicable to compensation paid as of October 1, 2012.
Notice: the decree specifies the scale of family allowances provided by the legislator according to the level of remuneration paid to the employee:
― no contribution is due for remuneration less than 2.1 times the value of the minimum growth wage calculated for one year;
- the rate of contribution is increasing between 0% and 5.4% for remuneration between 2.1 and 2.4 times the value of the minimum growth wage calculated for one year;
- the same rate is set at 5.4% for remuneration greater than 2.4 times the value of the minimum growth wage calculated for one year.
The decree also draws the consequences of the introduction of this new scale on the general reduction of employer contributions.
References: this decree is taken for the application of theArticle 2 of Act No. 2012-354 of 14 March 2012 for 2012 The provisions of Social Security Code from this decree can be consulted, in their drafting, 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 and State Reform, spokesman for the Government,
Vu le Social Security Codeincluding article L. 241-6-1;
In view of the rural and maritime fisheries code, including articles L. 741-3 and L. 741-2;
Having regard to the advice of the Board of Directors of the National Old Age Insurance Fund dated 21 March 2012;
Considering the opinion of the Central Board of Directors of the Agricultural Social Mutuality of 22 March 2012;
Having regard to the advice of the Board of Directors of the Central Agency of Social Security Agencies dated 30 March 2012;
Considering the advice of the Board of Directors of the National Family Allowance Fund dated 3 April 2012;
Considering the advice of the Board of Directors of the National Health Insurance Fund dated 11 April 2012,
Decrete:
The Social Security Code is thus amended:
1° Section D. 241-7 is replaced by the following provisions:
"Art. D. 241-7.-I. ― The coefficient referred to in Article L. 241-13 is determined by application of the following formula:
"Coefficient = T × (1.6 × SMIC calculated for one year/
gross annual compensation ― 1)/0.6
"T is equal to 0.227 for companies with less than 20 employees and 0.206 for companies with at least 20 employees.
"The result obtained by application of the formula is rounded to four decimals, to the nearest ten thousandth. It cannot exceed the value of T.
"The amount of annual gross remuneration to be taken into account is defined in the terms set out in Article L. 241-13.
"The annual minimum wage of growth to be taken into account is defined according to the provisions of Article D. 242-7, II.
“II. ― For the application of the sixth paragraph of Article L. 241-13, the working time carried out during the year with members of these groupings who have a workforce of less than 20 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 over the year.
"III. ― The provisions of Article D. 242-7 III to V are applicable to the calculation of the employer contribution reduction provided for in Article L. 241-13. » ;
2° Sections D. 241-8 and D. 241-9 are repealed.
1° Section D. 242-7 of the same code is replaced by the following provisions:
"Art. D. 242-7.-I. ― The contributions referred to in the first paragraph of Article L. 241-6-1 shall be calculated as follows:
« 1° For annual gross remuneration less than 2.1 times the value of the minimum growth wage calculated for one year, no contribution is due;
« 2° For annual gross remuneration between 2.1 and 2.4 times the value of the minimum growth wage calculated for one year, the rate is determined by application of the following formula:
You can consult the table in the
JO no 107 of 06/05/2012 text number 38
"The result obtained by application of the formula is rounded to four decimals, to the nearest ten thousandth. However, this result is taken into account for a value equal to 0.054 0 if it is greater than that value and is taken into account for a zero value if it is less than 0;
« 3° For annual gross remuneration greater than 2.4 times the value of the minimum growth wage calculated for one year, the rate is set at 5.4%.
“II. ― Subject to the provisions of the following subparagraphs, the annual value of the minimum wage of growth to be taken into account shall be 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 value of the minimum wage of growth so determined is 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 fraction of the value of the minimum wage of growth corresponding to the month in which the contract is suspended is taken into account for its specified value under the above conditions.
"For employees entering 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 value 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, excluding 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.
"Where applicable, the annual value of the minimum wage of growth to be taken into account is increased by the product of the number of additional or additional hours within the meaning ofarticle 81 quater of the general tax code paid during the year by the minimum growth wage provided by theArticle L. 3231-2 of the Labour Code.
"If one of the parameters for determining the annual value of the minimum wage of growth to be taken into account changes over 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.
"III. ― For employees in temporary employment contracts made available in a year to several user companies, the amount of the family allowance contribution mentioned is determined for each mission.
"For employees in fixed-term contracts with the same employer, the amount of the family allowance contribution is determined for each contract.
"IV. ― For each month, the amount of the contribution provided for in section L. 241-6-1 shall be calculated in accordance with the terms set out in the fifth and sixth paragraphs of this section with the exception of the amount of the minimum wage of growth and remuneration that are taken into account for one month.
"V. ― The contribution due in respect of 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 amounts of the contribution referred to in section L. 241-6-1 calculated for the preceding months of the year and the amount of that contribution calculated for the year. In the event of termination of the employment contract during the year, regularization is effected on the contribution due under the last month or quarter of employment.
"A progressive regularization of the contribution may be effected over the course of the year, from one payment to another, by massing, at each time, the necessary elements for calculating the contribution over the period that has elapsed since the first day of the year or the date of hiring if it is later. »
The Rural and Maritime Fisheries Code is amended as follows:
1° Section D. 741-33 is repealed;
2° In the fifth paragraph of Article D. 741-60, the words "in Article D. 241-8" are replaced by the words "in Article D. 242-7".
The provisions of this Order apply to remuneration paid as of October 1, 2012.
The Minister of Labour, Employment and Health, the Minister of Budget, Public Accounts and State Reform, spokesman for the Government, the Minister of Agriculture, Food, Fisheries, Rurality and Land Management and the Minister of Solidarity and Social Cohesion 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.
Done on 4 May 2012.
François Fillon
By the Prime Minister:
Minister of Budget, Public Accounts
and state reform,
Government spokesperson,
Valérie Pécresse
The Minister of Labour,
employment and health,
Xavier Bertrand
Minister of Agriculture, Food,
Fisheries, Rural
and landscaping,
Bruno Le Maire
Minister of Solidarity
and social cohesion,
Roselyne Bachelot-Narquin
