Key Benefits:
Publics concerned: employers in the service sector to the person.
Subject: Determination of the amount of the lump sum deduction per hour of work made with individual employers at their home and made effective January 1, 2013 and supporting documents to be provided for the benefit of the exemption applicable to fragile public.
Entry into force: the text comes into force on January 1, 2013.
Notice: the decree sets, first of all, the amount of the lump sum deduction applicable to the employer health insurance premium, maternity, disability and death to 0.75 € per working hour made effective 1 January 2013. It provides, in the second place, the supporting documents to be provided to the USSRAF for the benefit of the exemption of home aid provided for in Article L. 241-10-III of the Social Security Code, taking into account the amendments introduced by the Social Security Financing Act for 2012, which extends to families in social difficulty the benefit of the quality of "fragile public". In addition to consistency measures following the change in the reporting regime of associations and companies in the services sector to the person introduced by the Act No. 2010-853 of 23 July 2010 relating to consular networks, trade, handicrafts and services, and the elimination of the "service to the person" exemption in the Financial Act for 2011, the decree last proceeds to the transposition of the provisions of the Social Security Code (CSS) in the Rural and Maritime Fisheries Code (CMPC) by introducing a reference article for the implementation of the lump-sum deduction for agricultural nationals.
References: the provisions of Social Security Code and the Rural and Maritime Fisheries Code as amended by this Decree may be consulted, in their drafting resulting from this amendment, on the Légifrance website (http://www.legifrance.gouv.fr). This decree is taken for the application of theArticle 14 of Act No. 2012-1404 of 17 December 2012 Social Security Funding for 2013.
The Prime Minister,
On the report of the Minister of Social Affairs and Health,
Vu le Civil codein particular its article 1;
Vu le Social Security Codeincluding article L. 241-10;
In view of the rural and maritime fisheries code, including its article L. 741-27;
Having regard to the advice of the Board of the National Health Insurance Fund of Employees dated 18 December 2012;
Having regard to the advice of the Central Board of Directors of the Central Fund for Agricultural Social Mutuality of 20 December 2012;
Having regard to the advice of the Board of Directors of the Central Agency of Social Security Agencies dated 21 December 2012;
Given the emergency,
Decrete:
Section D. 241-5-7 of the Social Security Code is replaced by the following:
"Art. D. 241-5-7.-The amount of the lump-sum deduction of the employer's contribution due to health insurance, maternity, disability and death is set at €0.75 per hour worked by the employees mentioned in theArticle L. 7221-1 of the Labour Code. »
The Social Security Code is thus amended:
1° Article D. 241-5-2 is repealed;
2° In 2° of Article D. 241-5-3, the words: ", work accidents" are deleted;
3° In article D. 241-5-4, the words: ", work accidents" are deleted;
4° Section D. 241-5-5 is amended as follows:
(a) In the second paragraph, the word "accredited" is replaced by the words "reported or approved" and the reference: "L. 129-1" is replaced by the references: "L. 7232-1 and L. 7232-1-1";
(b) At the c of 2°, the words: "beneficiaries of a household service for the elderly or with disabilities served under the legal social assistance or the health and social action of social security organizations" are replaced by the words: "referred to in b of III of Article L. 241-10".
The Rural and Maritime Fisheries Code is amended as follows:
I. ― Section D. 741-98 is replaced by the following provisions:
"Art. D. 741-98.-For the purposes of Article L. 741-27 of this Code, provisions of articles D. 241-5 to D. 241-5-7 of the Social Security Code are applicable on the following reservations:
« 1° The procedures for the collection of seated contributions on salaries are those set out in subsection 2 of section 1 of this chapter;
« 2° The reference to organizations responsible for the recovery of social security contributions from the General Plan is replaced by the reference to the agricultural social mutuality funds;
« 3° The reference to the border I of Article R. 243-13 of the Social Security Code is replaced by the reference to the slip provided in section R. 741-2 of this code. "
II. Sections D. 741-99, D. 741-100, D. 741-101 and D. 741-103 are repealed.
The Minister of Economy and Finance, the Minister of Social Affairs and Health, the Minister of Agriculture, Agri-Food and Forestry, and the Minister Delegate to the Minister of Economy and Finance, in charge of the budget, are responsible, each with respect to it, for the execution of this decree, which will be published in the Official Gazette of the French Republic and will enter into force immediately.
Done on 31 December 2012.
Jean-Marc Ayrault
By the Prime Minister:
Minister of Social Affairs
and Health,
Marisol Touraine
Minister of Economy and Finance,
Pierre Moscovici
Minister of Agriculture,
agri-food and forest,
Stéphane Le Foll
Minister Delegate
to the Minister of Economy and Finance,
Budget Officer
Jérôme Cahuzac
