Key Benefits:
Publics concerned: contractual and approved masters of private educational institutions under contract.
Subject: amendment of the rules for the liquidation of the additional pension plan of the masters of private educational institutions under contract.
Entry into force: the text comes into force on the day after its publication.
Notice: This Order amends the Pension Calculation Rule for the Additional Plan:
- a pension rate is stabilized at its current and differentiated level based on the date of acquisition of rights to take into account the duration of the plan;
a safeguard clause is established for persons who meet the conditions to assert their right to pension before the order comes into force;
― the pension revalorization procedures are revised to reflect the financial balance of the plan.
Finally, the decree simplifies the method of appointing members representing the State of the Committee of Participation in the Management of the Additional Pension Plan.
References: the education code and the texts amended by this decree are available on the Legifrance website (http://www.legifrance.gouv.fr).
The Prime Minister,
On the report of the Minister of National Education, the Minister of Economy and Finance, the Minister of Social Affairs and Health and the Minister of Agriculture, Agri-Food and Forestry,
Considering the education code, including its article L. 914-1;
In view of the rural and maritime fishing code, including its article L. 813-8;
Vu le Social Security Codeincluding article L. 161-23-1;
Vu la Act No. 2005-5 of 5 January 2005 relating to the situation of the masters of private educational institutions under contract, including Article 3;
Vu le Decree No. 2005-1233 of 30 September 2005 relating to the additional pension plan for teachers and documentation referred to in articles L. 914-1 of the Education Code and L. 813-8 of the Rural Code;
Having regard to the opinion of the Higher Education Council of 13 December 2012;
Considering the opinion of the National Council for Agricultural Education of 13 December 2012;
The State Council (Social Section) heard,
Decrete:
Section R. 914-141 of the Education Code is replaced by the following:
"Art. R. 914-141.-Sustainable pensions are reviewed annually and under the same conditions as those referred to in Article L. 161-23-1 of the Social Security Code.
"By derogation from the provisions of the previous paragraph, pensions are not subject to any revalorization when the balance ratio provided for in Article 19 of Decree No. 2005-1233 of 30 September 2005 is less than 1 in the last report submitted to the committee of participation in the management of the plan. »
Article 7 of the aforementioned Decree of 30 September 2005 is replaced by the following provisions:
"Art. 7.-The portion of the old-age pension levies of the general social security system, the agricultural social insurance system, as well as the mandatory supplementary pension plans or temporary pension benefits served by the State on the basis of the services defined in Article R. 914-138 of the education code as taken into account in the calculation of temporary pension benefits is equal:
« 1° 5% for retired masters or for the benefit of temporary retirement benefits served by the State after 31 August 2005 and before 1 January 2006;
« 2° A 7% for retired masters or for the benefit of temporary retirement benefits served by the State after December 31, 2005 and before September 1, 2010;
« 3° A 8% for retired masters or for the benefit of temporary retirement benefits served by the State after 31 August 2010 and before the effective date of Decree No. 2013-145 of 18 February 2013 ;
« 4° For retired masters or for the benefit of temporary pension benefits served by the State after the effective date of the Decree No. 2013-145 of 18 February 2013the result of the addition of the following two fractions:
"(a) 8% weighted with a ratio of service duration after August 31, 2005 to total service duration;
"(b) 2% weighted by a ratio of service duration before September 1, 2005 to total service duration.
"The duration of the services referred to in the preceding paragraphs shall be determined under the same conditions as the service seniority defined in Article R. 914-138 of the Education Code.
"The words: "retired" are understood as the date on which one of the old-age pensions referred to in Article R. 914-139 of the Education Code takes effect.
"By derogation from the provisions of 4° above, the portion of the amounts collected under old-age pensions referred to in the first paragraph of this section is equal to 8% for the masters referred to in Article R. 914-97 of the Education Code that meet before the effective date of the Decree No. 2013-145 of 18 February 2013 the conditions for the opening of the rights to the additional pension plan under II of Article 3 of the Act of 5 January 2005 referred to above. »
Article 12 of the same decree is amended as follows:
1° In the second paragraph, before the words: "six members", is inserted: "(a)";
2° In the third paragraph:
(a) Before the words: "four members", is inserted: "b)";
(b) The words: "designated state" and "by" are deleted;
3° After the third paragraph, two sub-items are inserted:
"The members referred to in this section shall be appointed by order of the Minister whose representative has been appointed chair of the participation committee under the conditions set out in section 14 of this Order.
"The members referred to in b of this section shall be designated by their accompanying Minister. » ;
4° At the penultimate paragraph, after the word "named", are inserted the words "or designated";
5° In the last paragraph, after the words: "holder or alternate" the words "representing beneficiaries in the plan".
Article 13 of the same decree is replaced by the following provisions:
"Art. 13.-Members representing active beneficiaries of the plan shall be appointed for a period of three years. Their mandate is renewable once. »
In the first paragraph of section 14 of the same decree, the words: "for the duration of its term in this committee" are replaced by the words: "for a period of three years during the renewal of the committee".
In article 18 of the same decree, the words "Debt Agency" are replaced by the words "France-Trésor Agency".
Article 19 of the same decree is amended as follows:
1° In the first paragraph of the III, the words: "and its coverage ratio" are replaced by the words: ", its coverage ratio and the balance ratio of charges";
2° After the 2nd of the III, four sub-items are inserted:
« 3° The load balance ratio is defined as the ratio between:
“(a) The sum of the funding reserve referred to in Article 17, the present value of the various resources allocated to the plan and the probable present value of the contributions to it;
“(b) The probable present value of benefits to beneficiaries of the plan.
"This ratio is based on a workforce renewal and contributions and benefits are estimated over a period of 25 years. It is mandatory to report on the status of the plan at the close of fiscal year 2012. »
Article 20 of the same decree is repealed.
By derogation from the provisions of Article R. 914-141 of the Code of Education in its drafting by this decree, pensions of the additional regime are not subject to any revalorization as of April 1, 2013.
The Minister of National Education, 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, responsible for the budget, are responsible for the execution of this Order in Council, which will be published in the Official Gazette of the French Republic.
Done on February 18, 2013.
Jean-Marc Ayrault
By the Prime Minister:
Minister of National Education,
Vincent Peillon
Minister of Economy and Finance,
Pierre Moscovici
Minister of Social Affairs
and Health,
Marisol Touraine
Minister of Agriculture,
agri-food and forest,
Stéphane Le Foll
Minister Delegate
to the Minister of Economy and Finance,
Budget Officer
Jérôme Cahuzac
