Decree No. 2013 - 1107 3 December 2013 On The Adjustments Of Contributions And Social Security Contributions In The Event Of Finding Hidden Work Or Lack Of Compliance

Original Language Title: Décret n° 2013-1107 du 3 décembre 2013 relatif aux redressements des cotisations et contributions sociales en cas de constat de travail dissimulé ou d'absence de mise en conformité

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
Keywords Social Affairs, work, clandestine work hidden, ABSENCE, control, setting in conformity, social security, employer, insured SOCIAL, REGIME GENERAL, REGIME AGRICOLE, CONTRIBUTION SOCIALE, contribution social, relief, development in recovery, increase JORF n ° 0282 5 December 2013 page 19728 text no. 5 order No. 2013-1107 3 December 2013 adjustments contributions and social security contributions in the event of finding hidden work or lack of compliance NOR : AFSS1317898D ELI: https://www.legifrance.gouv.fr/eli/decret/2013/12/3/AFSS1317898D/jo/texte Alias: https://www.legifrance.gouv.fr/eli/decret/2013/12/3/2013-1107/jo/texte interested Publics: employers to the general scheme and the agricultural scheme.
Subject: procedure for recovery of social security contributions in the case of hidden work or lack of compliance following comments and contributions during a previous control.
Entry into force: the text comes into force January 1, 2014, unless article 2, which shall enter into force the day after the publication of the text.
Notice: Act No. 2012-1404 17 December 2012 funding of social security for 2013 has created an increase of 10% of the amount of the adjustment of contributions and social contributions assessed on the basis of a control where is found the failure to take into account observations reported during a previous check and a surcharge of 25% of the amount of the adjustment of contributions and social contributions assessed on the basis of a control where work concealed. The Decree specifies the procedure applicable in particular to ensure respect for the principle of the adversarial (arts. 8 and 11) and provides that the first of the increases is applied if the observations made at the previous review have been notified less than five years before the date of notification of new comments noting the breach of obligations (art. 4 and 21).
The LFSS for 2013 has also amended the provisions providing for the cancellation of the exemptions and reductions in contributions and social contributions received an originator in case of work hidden in one of its subcontractors: the notion of complicity with the subcontractor, difficult to establish in practice, the criterion relating to the fact that the originator did not conduct audits to detect the existence of hidden work was substituted at the subcontractor. The Decree specifies the procedure for relief corresponding (art. 2).
References: the order is made for the purposes of sections 98 and 101 of the Act No. 2012-1404 17 December 2012 of financing social security for 2013. The code of social security and rural and sea fishing code amended by this Decree may be consulted in their drafting resulting from this change, the site of Légifrance (http://www.legifrance.gouv.fr).
The Prime Minister, on the report of the Minister of Social Affairs and health and the Minister of agriculture, agri-food and forest, given the code rural and marine fisheries, particular article L. 725-22-1;
Having regard to the code of social security, particular articles L. 133-4-5, L. 243-7-6 and L. 243-7-7;
Seen the labour code;
Having regard to the opinion of the central Board of Directors of social mutuality agricultural dated July 18, 2013;
Having regard to the opinion of the Board of Directors of the Central Agency for social security bodies dated July 26, 2013;
The Council of State (social section) heard, enacts as follows: Chapter I: provisions common Article 1 read more on this article...

In the first subparagraph of article R. 133 - 8 of the code of social security, the words: 'registered letter with request for acknowledgement of receipt' shall be replaced by the words: "all means of proving its date of receipt.


Article 2 more on this article...

Section 3 of chapter III of Book III of the first part of the code, it is restored an article R. 133-8-1 worded as follows: «art.» R. 133-8-1. - when it does not result from an inspection carried out pursuant to article L. 243 - 7 of this code or of article L. 724 - 7 du Code rural and maritime fisheries, any adjustments resulting from the implementation of the provisions of article L. 133-4-5 is brought to the attention of the customer or of the contracting authority by a document signed by the Director of the collection agency transmitted by any means of proving its date of receipt.
This document reminds the references of the minutes for concealed working against the other party says the observed failure, the period to which it relates and the amount of the penalty envisaged.
This document shall also inform the person concerned that it has a period of thirty days to submit its comments by any means to prove their date of receipt and that it has the right to be assisted by a person or a counsel of his choice. On the expiry of that period, and in the case of observations of the customer or of the contracting authority, after having notified him of the amount of the penalty, the Director of the collection agency highlights recovery amounts due under the rules and under the guarantees and sanctions applicable to the recovery of social security contributions. "Chapter II: provisions relating to the general arrangements Article 3 more on this article...

Article R. 243 - 18 of the code is amended as follows: 1 ° to the first and the second paragraph, after the word: 'contributions', shall be inserted the words: «and contributions. "
2 ° the third subparagraph is deleted;
3 ° to the fourth, now third paragraph, before the reference: "R. 243 - 59", there shall be inserted the reference: "R. 133 - 8,


Article 4 more on this article...

After article R. 243 - 18 of the code, it is inserted an article R. 243-18-1 worded as follows: «art.» R. 243-18-1. -The increase provided for in article L. 243-7-6 is applied if the observations made during a previous check reported less than five years before the date of notification of new comments noting the breach of obligations.
This increase is applied to the part of the amount of the resulting adjustment of the breach reiterated the obligations in question. ' Article 5 more on this article...

The first sentence of article R. 243 - 19 of the same code, after the reference: "L. 243-7-2,", are inserted references: "L. 243-7-6, L. 243-7-7,".


Article 6 read more on this article...

Article R. 243-19-1 of the code is amended as follows: 1 ° to the first paragraph, the words: ' the first two paragraphs of article' shall be deleted;
2 ° the last three paragraphs are replaced by a paragraph worded as follows: "the automatic discount does not apply, however, if the increases and penalties relate to contributions and assessed contributions at the end of a completed control pursuant to article L. 243 - 7 or after the implementation of the provisions of article L. 243-7-5. ''


Article 7 read more on this article...

Article R. 243 - 20 of the same code is amended as follows: 1 ° the fourth paragraph of the I is replaced by the following: "decisions both of the Director as the amiable appeals commission are motivated.";
2 ° the II is replaced by the following: "(II). — By derogation from the provisions of I, it can not be granted remission of the increases and penalties: 1 ° in respect of the amount of the contributions and contributions relating to the remuneration, paid or payable to employees, reintegrated into the base of contributions following the checks referred to in articles R. 243 - 59 and R. 243-59-3, when the lack of good faith of the employer has been found in the conditions laid down in article R. 243-59;
2 ° in respect of the amount of the contributions and contributions to the reinstated remuneration as a result of the finding of the offence of hidden work defined in articles l. 8221-3 and l. 8221-5 of the labour code;
3 ° If the employer has not duly proved his good faith. ' Article 8 more on this article...

Article R. 243 - 59 of the same code is amended as follows: 1 ° in the first paragraph: has) A the first sentence, the words: 'registered letter with acknowledgement of receipt' shall be replaced by the words: "all means of proving its date of receipt ' and the words:" in article l 324 - 9» are replaced by the words: 'in article L 8221-1 ";
b) takes the second sentence, the words: "mentions that a document" shall be replaced by the words: "fact of the existence of a document entitled"Charter of the controlled contributor"" and the words: "it will be presented early control and accurate e-mail address where this document is searchable" are deleted;
(c) the third sentence is replaced by the following: "It specifies the e-mail address where this document, which the model is determined by order of the Minister in charge of social security, is searchable, and indicates that he is sent to the contributor, at his request.";
2 ° in the fifth paragraph: a) A the second sentence, after the word: "adjustments", shall be inserted the words: "and any increases and penalties defined in articles L. 243-7-2, L. 243-7-6 and L. 243-7-7 ';
(b) after the second sentence, it is inserted a sentence as follows:

'In case of repetition of a practice already subject of an observation or a relief during a previous check, it specifies the elements characterizing the finding of non-compliance defined in article L. 243-7-6.';
c) the fourth sentence, now fifth, is replaced by the following: "the finding of non-compliance and the finding of lack of good faith are countersigned by the Director of the agency responsible for the collection.";
3 ° to the eighth preambular paragraph, the words: "from that of Inspector of recovery' are replaced by the words: 'of his own mail in response.

Chapter III: Provisions relating to Article 9 in the agricultural social protection schemes more on this article...

In the first subparagraph of article R. 723 - 130 of the code rural and maritime fishing, the reference to article D. 724 - 7 is replaced by the reference to article R. 724 - 7.


Article 10 more on this article...

Article D. 724 - 7 of the same code thus becomes article R. 724 - 7 and is amended: 1 ° the reference to article l 324 - 9 is replaced by the reference to article l. 8221-1;
2 ° the words: 'registered letter with acknowledgement of receipt' shall be replaced by the words: ", by any means of proof of receipt".


Article 11 read more on this article...

Article D. 724 - 9 of the code thus becomes article R. 724 - 9 and is amended: 1 ° the first subparagraph is replaced by the following: "at the end of the control, the social agricultural mutual fund aimed at controlled people, by any means to report the proof of receipt, a document recalling the purpose of control and indicating documents consulted, the period checked and the date of the end of the control and. , is there instead, the observations made during the inspection, accompanied by an indication of the nature and calculation of plate and rate adjustments envisaged, as well as of possible increases and penalties provided for in articles L. 725 - 25 of this code and articles L. 243-7-6 and L. 243-7-7 of the code of social security, or the amount of benefits to be repaid such as known at this date. » ;
2 ° after the first paragraph, there shall be inserted a paragraph worded as follows: "in case of repetition of a practice already undergone an observation or an adjustment during a previous control, this document specifies the elements characterizing the finding of non-compliance defined in article L. 243-7-6 of the code of social security.";
3 ° in the second paragraph, now third, the words: "the preceding paragraph" are replaced by the words: "in the two preceding paragraphs";
4 ° in the last paragraph, the words: ' delay' are deleted.


Article 12 read more on this article...

In the seventh paragraph of article R. 725 - 27 of the code, the reference to article D. 724 - 7 is replaced by the reference to article R. 724 - 7.


Article 13 read more on this article...

In the a of article R. 725 - 28 of the same code, the reference to article D. 724 - 9 is replaced by the reference to article R. 724 - 9.


Article 14 read more on this article...

Article R. 731 - 68 of the code is amended as follows: 1 ° in the first paragraph, the words: "Any contribution or fraction of contribution which is not paid" shall be replaced by the words: "Any contribution or contribution, or any portion of assessment or contributions which are not paid" and the words: "is increased by 5%." are replaced by the words: "shall be increased by 5%.";
2 ° the last paragraph is deleted.


Article 15 read more on this article...

Article R. 731 - 69 of the code is amended as follows: 1 ° the first paragraph is preceded by an 'I' and the words: "in article l 731 - 22, first and second paragraphs of article R. 731-- 68 and D. 731 - 21 and D. 731 articles 41» are replaced by the words: ' in articles L. 731 - 22, R. 731 - 68, D. 731 - 21 and D. 731-41";
2 ° after the 3rd, an II as follows is added: "(II). ― The automatic discount does not apply if the increases and penalties relate to contributions and assessed contributions at the end of a completed control in application of article L. 724 - 7 or after the implementation of the provisions of article 243-7-5 of the code of social security. ' Article 16 more on this article...

Article R. 741 - 23 of the penal code is amended as follows: 1 ° to the first and the second paragraph, after the words: 'contributions', shall be inserted the words: "or contributions".
2 ° the third subparagraph is deleted.


Article 17 read more on this article...

In the first paragraph of article R. 741 - 24 of the code, the words: ' delay' shall be deleted and the words: "in articles R. 741 - 22 and R. 741 - 23» are replaced by the words: ' in articles L. 725 - 25, R. 741 - 22 and R. 741 - 23 of this code and articles L. 243-7-6 and L. 243-7-7 of the code of social security.


Article 18 read more on this article...

The II of article R. 741 - 25 of the code shall be replaced by the following: 'II '. — The provisions of I do not apply when the increases and penalties relate to contributions and assessed contributions at the end of a completed control in application of article L. 724 - 7 or after the implementation of the provisions of article 243-7-5 of the code of social security. ' Article 19 more on this article...

Article R. 741 - 26 of the code is amended as follows: 1 ° to I, the words: ", in the event of duly proven good faith ' are deleted;
2 ° the II is replaced by the following: "(II). ― Notwithstanding, it cannot not be granted remission of the increases and penalties in the following cases: 1 ° in respect of contributions or contributions to the remuneration paid or payable to employees, reinstated in base assessments following the checks referred to in articles L. 724 - 7 and L. 724 - 11 when the lack of good faith of the employer has been noted after implementation of the procedure laid down in article R. 724-9;
2 ° in respect of contributions or contributions to the reinstated remuneration as a result of the finding of the hidden work offence defined in article l. 8221-5 of the labour code;
3 ° If the employer has not duly proved his good faith. "Article 20 more on this article...

In the first subparagraph of article R. 741 - 27 of the code, the words: "related delay increases" are replaced by the words: "of the increases and related penalties.


Section 21 read more on this article...

After article R. 741 - 28 of the code, it is inserted an article R. 741-28-1 worded as follows: «art.» R. 741-28-1. -The increase provided for in article 243-7-6 of the code of social security is applied if observations made during a previous check were notified less than five years before the date of the notification of new comments noting the same breach.
This increase is applied to the part of the amount of the resulting adjustment of the breach reiterated the obligations in question. "Chapter IV: final provisions Article 22 read more on this article...

With the exception of article 2, this order comes into force January 1, 2014.


Section 23 read more on this article...

The Minister of economy and finance, the Minister of Social Affairs and health, the Minister of agriculture, agri-food and forest and the Minister delegate to the Minister of economy and finance, in charge of the budget, are responsible, each in relation to the implementation of this Decree, which shall be published in the Official Journal of the French Republic.

Is December 3, 2013.
Jean-Marc Ayrault by Prime Minister: the Minister of Social Affairs and health, Marisol Touraine the Minister of economy and finance, Pierre Moscovici the Minister of agriculture, agri-food and forest, Stéphane Le Foll the Minister delegate to the Minister of economy and finance, in charge of the budget, Bernard Cazeneuve

Related Laws