Key Benefits:
The National Assembly and the Senate deliberated,
The National Assembly adopted;
Vu la Constitutional Council decision No. 2013-682 DC of 19 December 2013 ;
The President of the Republic enacts the following legislation:
For the 2012 fiscal year, they are approved:
1° The balance table, by branch, of all mandatory basic social security schemes:
(In billions of euros)
| Disease | 178,8 | 184,7 | 5.9 |
| Old age | 203.4 | 20.5 | - 6.1 |
| Family | 54.1 | 56.6 | 2.5 |
| Occupational accidents and diseases | 13.1 | 13.7 | 0.6 |
| All branches (excluding transfers between branches) | 436.3 | 451.4 | 15.1 |
(In billions of euros)
| Disease | 154.9 | 160.8 | 5.9 |
| Old age | 105.4 | 110.2 | 4.8 |
| Family | 53.8 | 56.3 | 2.5 |
| Occupational accidents and diseases | 11.5 | 11.7 | 0.2 |
| All branches (excluding transfers between branches) | 314.0 | 327.3 | 13.3 |
(In billions of euros)
| Old-age solidarity fund | 14,7 | 18.9 | 4.1 |
The report is approved in Appendix A to this Act with a table, as of December 31, 2012, reflecting the heritage situation of mandatory basic plans and organizations that contribute to their funding, depreciation of their debt, or the provision of revenue for their benefit, and describing the measures for the coverage of deficits, as noted in the balance tables for the 2012 fiscal year in section 1.
On an exceptional basis, no later than 31 December 2013 for the benefit of the National Pension Fund for Local Government Officers, a sum of 200 million euros on the reserves, as of 31 December 2012, of the Hospital Employment Fund established by theArticle 14 of Act No. 94-628 of 25 July 1994 relating to the organization of work time, recruitment and transfer in the public service. Collections, litigation and guarantees relating to this levy are governed by the applicable wage tax rules.
I. A. ― Participation in the management of remuneration patterns mentioned in the 13° of Article L. 162-5 of the Social Security Code due by the organizations referred to in Article L. 862-4 of the same code. Its product is allocated to the National Health Insurance Fund for Employees.
Participation is due by each organization, referred to in the first paragraph, active on December 31 of the year for which it is collected.
It is equal to the product of an annual package by the number of insured persons and eligible persons covered by the organization, excluding beneficiaries from the supplementary coverage mentioned in theArticle L. 861-1 of the Social Security Codeas at December 31 of the year before that in respect of which it is collected and for which the organization has taken over, during that same year, at least once, in whole or in part, the participation of the insured person due to a consultation or visit by the attending physician within the meaning of section L. 162-5-3 of the same code.
The amount of the annual package is determined annually by decree of ministers responsible for social security and budget. It is equal to the result of the division in the amount of 150 million euros by the number of insured persons and entitled persons fulfilling the conditions defined in the third paragraph of this A, without being able to exceed 5 €. The result obtained is rounded to the nearest euro centime.
The terms and conditions for the exchange of data necessary for the determination of the amount of the annual package, including the number of persons insured and eligible to meet the conditions defined in the same third paragraph, are determined by decree in the Council of State.
B. ― By derogation from A, for the calculation of participation due under the year 2013, the annual plan per insured or entitled is set at €2.5.
II. ― Participation is recovered by the designated body for the recovery of the tax referred to in theArticle L. 862-4 of the Social Security Code, concurrently with the recovery of the same tax, subject to any modifications provided, if any, by decree in the Council of State. It is recovered and controlled according to the rules, guarantees and penalties provided for the said tax.
III. ― The participation mentioned in I is due for each year 2013 to 2015.
I. ― The Health Emergency Preparedness and Response Facility is the subject of mandatory health insurance plans, by December 31, 2013, a fraction of the allocation for the 2010 to 2012 fiscal years of $27,623,999.18. This amount is paid to the National Health Insurance Fund for Employees, which distributes it among the plans, under conditions fixed by decree of ministers responsible for health, social security and budget.
II. ― Section 73 of Act No. 2012-1404 of 17 December 2012 on Social Security Financing for 2013 is amended as follows:
1° In I, the amount "370.27 million euros" is replaced by the amount "343.47 million euros";
2° In II, the amount: "124 million euros" is replaced by the amount: " 139 million euros";
3° In III, the amount "22.2 million euros" is replaced by the amount "32.2 million euros".
I. ― For the year 2013, are corrected:
1° Revenue forecasts, spending targets and a branch-by-sector balance of all mandatory basic social security plans, as follows:
(In billions of euros)
| Disease | 181.7 | 189.4 | 7.7 |
| Old age | 212.1 | 216,2 | 4.1 |
| Family | 55.2 | 58.0 | 2.8 |
| Occupational accidents and diseases | 13.2 | 12.9 | 0.4 |
| All branches (excluding transfers between branches) | 449.4 | 46.6 | ― 14,2 |
(In billions of euros)
| Disease | 157,5 | 165.1 | ― 7.6 |
| Old age | 111.3 | 114,6 | - 3.3 |
| Family | 54.8 | 57.6 | 2.8 |
| Occupational accidents and diseases | 11.8 | 11.5 | 0.3 |
| All branches (excluding transfers between branches) | 323.5 | 336.9 | 13.3 |
(In billions of euros)
| Old-age solidarity fund | 16.9 | 19.7 | 2.7 |
For the year 2013, the national objective of health insurance expenditures for all of the mandatory basic plans and its sub-objectives are corrected as follows:
(In billions of euros)
| City care expenses | 79.9 |
| Expenditures on health facilities tariffed to activity | 56.6 |
| Other expenditure on health facilities | 19.8 |
| Contribution of health insurance to expenses in institutions and services for older persons | 8.4 |
| Contribution of health insurance to expenses in facilities and services for persons with disabilities | 8.7 |
| Other support | 1.3 |
| Total | 174.8 |
I. ― The Social Security Code is thus amended:
A. ― Section L. 136-7 is amended as follows:
1° I is thus modified:
(a) The first paragraph is amended to read:
― the second occurrence of words: General Tax Code » is deleted;
― after the reference: "III bis of Article 125 A", is inserted the reference: "and I of Article 125 D";
the words: "in I of the same section 125 A and those mentioned in I of section 125-0 A" are replaced by the references: "in I of sections 125 A and 125-0 A";
(b) In the first sentence of 1°, after the word: "taxes", the words are inserted: "the revenues distributed on which the sampling provided for in Article 117 quater of the same code, as well as";
2° After the first occurrence of the word: "Amount", the end of the first paragraph of the 1st paragraph of the III bis is thus written: "of the plate determined under the b of the same 3° is negative, a surplus is set to the contract, corresponding to the contribution calculated on the basis of that amount, without being able to exceed the amount of the contribution already paid under the conditions specified in the a dudit 3°. » ;
3° The second paragraph of 1 of IV is amended as follows:
(a) The first two sentences are thus written:
"This payment is 90% of the proceeds of the reference plate as determined by the contribution rate set out in section L. 136-8. His payment is made on or before 15 October. » ;
(b) In the last sentence, the words: "These dates" are replaced by the words: "this date";
B. ∙ Chapter VIII bis of title III of Book I is amended as follows:
1° The title is supplemented by the words "and by the tax administration";
2° An article L. 138-21 is reinstated as follows:
"Art. L. 138-21. - Contributions and social deductions defined in articles L. 136-7 and L. 245-15 of this Code, to 2° of Article L. 14-10-4 of the Code of Social Action and Families for reference to Article L. 245-15 of this Code, 2° of Article 1600-0 S of the General Tax Code and to theArticle 16 of Order No. 96-50 of 24 January 1996 Reimbursement of Social Debt for its reference to Article L. 136-7 of this Code are reported and paid simultaneously by paying institutions.
"Accounts due under section IV of the same section L. 136-7 in that it applies to contributions and debits referred to in the first paragraph of this section other than the contribution defined in section L. 136-7 shall be determined on the basis of the contribution and shall be subject to a total payment. »
II. – At the end of the second paragraph of Article 1678 quater of the General Tax Code, the date: "November 25" is replaced by the date: "October 15".
III. ― Section 16 of Ordinance No. 96-50 of 24 January 1996 on the reimbursement of social debt is amended as follows:
1° At the end of the II, the references: "at 3° to 9° of the same II" are replaced by the words: "at 3° and at 4° to 9° of the same II, and from 1 January 1997 for the investments mentioned in the b of 3° of the said II";
2° It is added a III as follows:
"III. ― III to VI of the same Article L. 136-7 shall apply to the contribution referred to in I of this Article. »
IV. - For products defined to b of 3° of II of Article L. 136-7 of the Social Security Code :
1° The count of social contributions and levies defined in the articles L. 136-7 and L. 245-15 the Social Security Code, 2° of Article L. 14-10-4 of the Code of Social Action and Families for his reference to theArticle L. 245-15 of the Social Security Code, 2° of Article 1600-0 S of the General Tax Code and to theArticle 16 of Order No. 96-50 of 24 January 1996 relating to the reimbursement of social debt for its return toArticle L. 136-7 of the Social Security Code is defined in II of the same article L. 136-7;
2° The rates mentioned in 2° I of Article L. 136-8 and I of Article L. 245-16 of the Social Security Code applies to the entire plate defined in the II of section L. 136-7 of the same code.
V. ― A. ― 1° and 3° of A and B of I, II and 2° of III of this article, as it renders it IV of Article L. 136-7 of the Social Security Code applicable to the contribution referred to in I of Article 16 of Order No. 96-50 of 24 January 1996 referred to abovecome into force on January 1, 2014.
B. ― Subject to the A of this V as it relates to the 2nd of the III of this article, the 2nd of the A of the I, the 1st of the III and the IV shall apply to the generators acting on 26 September 2013, notwithstanding articles 5 and 9 of the Social Security Financing Act for 1998 (No. 97-1164 of 19 December 1997),Article 19 of Act No. 2004-626 of 30 June 2004 relative to solidarity for the autonomy of the elderly and persons with disabilities,Article 72 of Act No. 2004-810 of 13 August 2004 relating to health insurance,Article 28 of Act No. 2008-1249 of 1 December 2008 generalizing the active solidarity income and reforming the integration policies, section 6 of Act No. 2010-1657 of 9 December 2010 of Finance for 2011,Article 10 of Act No. 2011-1117 of 19 September 2011 for 2011, theArticle 2 of Act No. 2012-354 of 14 March 2012 for 2012 andArticle 3 of Act No. 2012-1404 of 17 December 2012 Social Security Funding for 2013.
C. ― For the purposes of the B, for the generators that occurred between September 26, 2013 and April 30, 2014, inclusive, payers shall proceed on an interim basis to the liquidation, pre-payment and declaration of contributions and social deductions due under the rules and conditions applicable before the entry into force of this section.
The difference between the total amount owing under this section and the amount liquidated and pre-expended on an interim basis under the conditions set out in the first paragraph of this C shall result in regularization in 2015. This regulation is carried out according to the rules provided for in the III of Article L. 136-6 of the Social Security Code and on the same role item as the 2014 income tax.
For the purposes of the first two paragraphs of this C, payers shall inform, by 31 May 2014, natural persons subject, in writing or by dematerialized way, of the provisional nature of the liquidation of social contributions and levies and of the regularization modalities defined in the second paragraph of this C. They indicate on the declaration provided for in theArticle 242 ter of the General Tax Code filed in 2015, for the generator events that occurred, on the one hand, between September 26, 2013 and December 31, 2013, and, on the other hand, between January 1, 2014 and April 30, 2014 inclusive, the plate determined in accordance with the terms and conditions set out in the b of 3° of II of Article L. 136-7 of the Social Security Codethe amount of contributions and debits already presumed under paragraph 3 and the amount of contributions and debits already presumed, or if any returned, on an interim basis.
VI. ― A. ― Are applicable to Mayotte, as of the taxation of revenues collected in the year 2013, the contribution provided for inArticle L. 136-6 of the Social Security Code and other contributions and levies seated, controlled and recovered under the same rules and under the same security rights, privileges and sanctions.
B. ∙ Mayotte shall be applicable, effective 1 January 2014, the contribution provided for in Article L. 136-7 of the same code and other contributions and debits seated, controlled and recovered under the same rules and under the same security rights, privileges and sanctions.
C. ― 3° of Article 28-3 of Order No. 96-1122 of 20 December 1996 relating to the improvement of public health, health insurance, maternity, disability and death, social security financing in Mayotte and the Mayotte Social Security Fund is repealed for income received as of January 1, 2014.
I. ― The Rural and Maritime Fisheries Code is amended as follows:
A. ― Section L. 731-14 is amended as follows:
1° After the 3rd, four sub-items are inserted:
« 4° For their amount exceeding 10% of the social capital and the emission premiums and the amounts paid in current account that they hold in full ownership or in usufruct:
“(a) Household capital income defined to articles 108 to 115 of the General Tax Code perceived by the chief of exploitation or agricultural enterprise, his spouse or partner to which he is bound by a civil pact of solidarity or his unemancipated minor children as well as the income mentioned in the 4th of Article 124 of the same code collected by these same persons;
“(b) In the event of exploitation in the form of a corporation liable to income tax, the share of income referred to in 1 and 2 of this section collected by the spouse or partner bound by a civil pact of solidarity or by un emancipated minor children of the chief of operation or agricultural enterprise, when associated with the company.
"A decree in the Council of State specifies the nature of the contributions chosen for the determination of social capital, within the meaning of the 4th of this article, as well as the modalities for taking into account the amounts paid in the current account. » ;
2° In the last paragraph, the word "fifth" is replaced by the word "nine";
B. ― At the first sentence of the second paragraph and the second sentence of the last paragraph of Article L. 731-15, the word "fifth" is replaced by the word "nine";
C. ― Section L. 731-17 is repealed.
II. ― The A of I applies to social security contributions and social contributions due for current periods beginning January 1, 2014, subject to the following transitional provisions:
1° The revenues referred to in the 4th of Article L. 731-14 of the Rural and Maritime Fisheries Code are taken into account for 75% of their amount for the calculation of the contribution and contributions due for the year 2014;
2° For the chiefs of operation or agricultural enterprise under the first paragraph of Article L. 731-15 of the same Code, the contribution and contribution due for the year 2014 is constituted by the average of the professional income mentioned in 1° to 3° of Article L. 731-14 of the said Code, to which 75% of the revenues mentioned in the 4° of the same article collected in 2013 are added;
3° For chiefs of operation or agricultural enterprise under the first paragraph of Article L. 731-15 of the same code, the contribution and contribution due for the year 2015 is constituted by the average of the professional income referred to in 1° to 3° of Article L. 731-14 of the said Code, to which is added the average of the revenues mentioned in the 4° of the same article collected in 2013 and 2014.
III. ― Article L. 136-7 of the Social Security Code is amended as follows:
1° In the first paragraph, the reference: "of Article L. 136-3" is replaced by the references: "Articles L. 136-3 and L. 136-4 of this Code";
2° In the first sentence of 1°, the reference: "of section L. 136-3" is replaced by the references: "of articles L. 136-3 and L. 136-4".
IV. ― It is taken, as of January 1, 2014, for the benefit of the compulsory supplementary old-age insurance plan provided for in theArticle L. 732-56 of the Rural and Maritime Fisheries Codea sum of 160 million euros on the reserves mentioned in 3 of Article 37 of Law No. 2012-1404 of 17 December 2012 Social Security Funding for 2013. Collections, litigation and guarantees relating to this levy are governed by the applicable wage tax rules.
V. ― The National Family Allowance Fund and the branches mentioned in 2° and 3° of Article L. 722-8 of the Rural and Maritime Fisheries Code At the beginning of the fiscal year, the compulsory supplementary old-age insurance scheme established by Article L. 732-56 of the same code shall pay a share of the rights referred to in Article 5 L. 731-2 and Article 3 L. 731-3 of the said Code and to theArticle 575 of the General Tax Code of which they are attributes, equal to the annual forecast of surplus revenues resulting from this article, the amount of which is determined by decree of ministers responsible for agriculture, budget and social security. The amounts paid in advance are subject to regularization when the following year is paid.
I. ― The Social Security Code is thus amended:
1° At 8° of Article L. 613-1, the reference: "VI of Article 151 septies" is replaced by the reference: "2 of Article 155 IV";
2° Section L. 633-10 is amended as follows:
(a) At the end of the first sentence of the first paragraph, the words: ", within the limit of a ceiling, under conditions determined by decree" are deleted;
(b) The second preambular paragraph reads as follows:
"These contributions are partly based on activity income within the limits of the ceiling referred to in the first paragraph of section L. 241-3 and partly on the full income of activity. The rates of contributions are set by decree. The sum of these rates is equal to the sum of the rates established under the second and last paragraphs of the same article L. 241-3. » ;
(c) The third and final paragraphs are deleted.
II. ― I applies to contributions due under current periods effective January 1, 2014. By derogation, last sentence of the second paragraph of Article L. 633-10 of the Social Security Code, in its writing resulting from I of this section, does not apply to contributions due for the years 2014 and 2015.
I. ― The Social Security Code is thus amended:
1° Article L. 161-45 is amended as follows:
(a) The 4th is thus written:
« 4° Various products, gifts and bequests; »
(b) 4° bis, 5° and 6° are repealed;
2° The IV bis of Article L. 165-11 is repealed;
3° Section L. 241-2 is amended as follows:
(a) It is re-established a 6° as follows:
« 6° Contributions under articles L. 245-1, L. 245-5-1 and L. 245-6; »
(b) At 7°, the words: "1600-0 N, 1600-0 O, 1600-0 R and 1635 AE General Tax Code and rights perceived under title are replaced by the words: "1600-0 O and 1600-0 R of General Tax Code and rights under articles 1635 bis AE, 1635 bis AF, 1635 bis AG and 1635 bis AH of the same code and »;
4° In sections L. 245-1 and L. 245-5-1, the words "and the High Health Authority" are deleted.
II. ― The Public Health Code is amended as follows:
1° Articles L. 5123-5 and L. 5211-5-1 are repealed;
2° In article L. 5522-1, the words ", except for article L. 5211-5-1," are deleted.
III. ― The general tax code is amended as follows:
1° Section V quinquies of Chapter III of Part II of Book I is supplemented by articles 1635 bis AF to 1635 bis AH as follows:
"Art. 1635 bis AF. - I. ― Is subject to the payment of a fee for the benefit of the National Health Insurance Fund of employed workers the filing of any application for the registration, renewal of registration or modification of the registration of a drug referred to in theArticle L. 5121-8 of the Public Health Code on the list of refundable pharmaceutical specialties mentioned in first paragraph of Article L. 162-17 of the Social Security Code or on the list of medications supported and used by public authorities, under the conditions referred to in Articles L. 5123-2 to L. 5123-5 of the Public Health Code.
“II. ― The amount of this right is set, within the limit of 5,600 €, by decree of ministers responsible for budget, health and social security. The amount of the fee collected on the occasion of an application for a renewal of registration or modification of registration is set, under the same conditions, within the respective limits of 60% and 20% of the fee collected for an application for registration.
"III. ― Payment of the right is accompanied by a statement in accordance with the model prescribed by the administration. This right is recovered and controlled on the same guarantees and sanctions as with respect to registration rights.
"Art. 1635 bis AG. - I. ― Is subject to the payment of a fee for the benefit of the National Health Insurance Fund of employed workers the filing of any application for the registration, renewal of registration or modification of the registration of a health product on the list provided for in the I of Article L. 165-11 of the Social Security Code.
“II. ― The amount of this right is set, within the limit of 5,600 €, by decree of ministers responsible for budget, health and social security.
"III. ― Payment of the right is accompanied by a statement in accordance with the model prescribed by the administration. This right is recovered and controlled on the same guarantees and sanctions as with respect to registration rights.
"Art. 1635 bis AH. - I. ― Is subordinate to the payment of a fee charged to the National Health Insurance Fund of employed workers the filing of any application for the registration of a medical device for individual use on the list provided for in theArticle L. 165-1 of the Social Security Code.
“II. ― The amount of this right is set, within the limit of 5,600 €, by decree of ministers responsible for budget, health and social security.
"III. ― Payment of the right is accompanied by a statement in accordance with the model prescribed by the administration. This right is recovered and controlled on the same guarantees and sanctions as with respect to registration rights. » ;
2° In the third bis of Article 1647, the words: "1600-0 N, 1600-0 O, 1600-0 P and 1600-0 R and the rights mentioned in Article 1635 bis AE" are replaced by the words: "1600-0 O, 1600-0 P and 1600-0 R and the rights mentioned in Articles 1635 bis AE, 1635 bis AF, 1635 bis AG and 1635 bis AH".
IV. ∙ The Tax Procedures Book is amended as follows:
A. ― The title of 8th of the VII of section 2 of chapter III of Part I title II is supplemented by the words "and High Health Authority";
B. ― Section L. 166 D is amended as follows:
1° The second sentence of the first paragraph is deleted;
2° Two subparagraphs are added:
"The administration responsible for the recovery of rights under articles 1635 bis AF to 1635 bis AH of the General Tax Code and the High Health Authority referred to in Article L. 161-37 of the Social Security Code shall, spontaneously or upon request, transmit information on the rights provided for in the same articles 1635 bis AF to 1635 bis AH.
"The recipients of the information transmitted shall be liable, for the data they have to know under this article, to the professional secrecy under the sanctions provided for in Article 226-13 of the Criminal Code. »
I. ― The general tax code is amended as follows:
1° Article 238 bis GC is thus drafted:
"Art. 238 bis GC. - Contributions due by companies providing the operation of one or more pharmaceutical specialties are excluded from deductible expenses for the base of income tax or corporate tax in accordance with the IX of Article L. 245-6 of the Social Security Code.
2° Article 1600-0 N is repealed;
3° Article 1600-0 Q is amended as follows:
(a) In the first and second paragraphs of I and II, the reference: "1600-0 N" is deleted;
(b) In the second paragraph of the III, the words "separately" and the words "related to the sales of medicines and health products referred to in Article 1600-0 N II and that" are deleted;
(c) It is added an IV as follows:
"IV. ― Where the amount of the taxes referred to in sections 1600-0 O and 1600-0 P is less than or equal to €300, the debtors are exempt from the payment of the tax and from the filing of the declaration referred to in I."
II. ― At the first sentence of the first paragraph of section L. 166 D of the Tax Procedures Book, the words: "taxes under sections 1600-0 N and" are replaced by the words: "tax under section".
III. ― Section L. 5121-18 of the Public Health Code is amended as follows:
1° In the first sentence of the first paragraph, the words: "taxes provided for in the articles 1600-0 N and 1600-0 O the general tax code is replaced by the words: "from the intended contribution to I of Article L. 245-6 of the Social Security Code and the tax under theArticle 1600-0 O of the General Tax Code and, after the words: "These taxes", are inserted the words: "or contributions";
2° The second preambular paragraph is replaced by two subparagraphs:
"Sales of drugs excluded from the contribution provided for in Article L. 245-6 of the Social Security Code pursuant to Article III of the same article must also be the subject of the declaration provided for in the first paragraph of this article by the person who in France is responsible for the exploitation, within the meaning of Article L. 5124-1 of this Code, of these drugs.
"Every person who ensures in France the operation, within the meaning of the same article L. 5124-1, and the sale in France of a medication that has been subject to a temporary authorization of use referred to in 1° of I of section L. 5121-12 is also required to notify the agency and the committee of the sales reported for that drug under the first paragraph of this article. »
IV. ∙ The Social Security Code is amended as follows:
1° At 2° of the II of Article L. 245-2, after the reference: "L. 162-16 of this code", are inserted the words: "or those for which, in the absence of a flat rate of liability, the selling price to the public of the reference specialties defined in the a of 5° of Article L. 5121-1 of the Public Health Code is identical to that of other specialties belonging to the same generic group;
2° At the end of the title of chapter V, section 2 bis, title IV, of Book II, the words "supported by health insurance" are deleted;
3° Article L. 245-6 is as follows:
"Art. L. 245-6. - I. It is instituted a contribution of the companies ensuring the exploitation in France, in the sense ofArticle L. 5124-1 of the Public Health Codeone or more pharmaceutical specialties.
“II. ― The contribution provided in I of this article is based on the non-tax revenue made in metropolitan France and overseas departments in a calendar year for the benefit of:
« 1° A recording, in the sense of the articles L. 5121-13 and L. 5121-14-1 the Public Health Code;
« 2° A marketing authorization, as defined in Article L. 5121-8 of the same code, issued by the agency referred to in Article L. 5311-1 of that code;
« 3° A market authorization issued by the European Union, within the meaning of Title II of Regulation (EC) No 726/2004 of the European Parliament and of the Council of 31 March 2004, establishing community procedures for authorisation and monitoring with regard to drugs for human use and veterinary use, and establishing a European Agency for Drugs;
« 4° A parallel import permit, pursuant toArticle L. 5124-13 of the Public Health Code.
"III. ― Are excluded from the plate provided for in II of this article:
« 1° Generic specialties defined atArticle L. 5121-1 of the Public Health Code, other than those that are refunded on the basis of a tariff established under section L. 162-16 of this code or those for which, in the absence of a fixed rate of liability, the selling price to the public of the reference specialties defined in a of 5° of Article L. 5121-1 of the Public Health Code is identical to that of other specialties belonging to the same generic group;
« 2° Orphan drugs designated as such pursuant to Regulation (EC) No. 141/2000 of the European Parliament and of the Council of 16 December 1999 concerning orphan drugs, within the limits of the indication or indications under which the designation as an orphan drug was granted by the European Commission and subject to the non-refundable turnover of 20 million euros;
« 3° Blood-derived drugs that respect the principles mentioned in Articles L. 1221-3 to L. 1221-6 of the Public Health Code or under the second paragraph of Article L. 5121-11 of the same code. The National Medicine and Health Products Safety Agency sets out the list of specialties or production lots excluded from the plate.
"IV. ― The revenue used as a basis for the contribution set out in I of this section is deducted from the discounts granted by companies and sales or resales to foreign countries. Resellers shall notify the operator of the marketing authorization of the quantities claimed or intended to be sold outside the national territory for a list of products fixed by order and under conditions defined by a tripartite convention between the State, one or more trade unions or organizations representing the companies manufacturing or operating drugs and one or more trade unions or organizations representing the wholesalers-repartitors.
"V. ― The rate of contribution provided for in I of this Article shall be 0.17%.
"VI. ― An additional contribution to the planned contribution to I is instituted for companies operating in France, within the meaning ofArticle L. 5124-1 of the Public Health Code, one or more pharmaceutical specialties giving rise to reimbursement by the health insurance funds pursuant to the first two paragraphs of Article L. 162-17 of this Code, or one or more specialties listed on the list of approved medicines for the use of the communities.
« VII. ― The additional contribution provided in the VI of this article shall be based on the non-taxable turnover in metropolitan France and overseas departments during a calendar year in respect of pharmaceutical specialties meeting the conditions set out in the II, III and IV of this article and listed in the lists mentioned in the first two paragraphs of Article L. 162-17 of this Code or on the list mentioned inArticle L. 5123-2 of the Public Health Code.
« VIII. – The rate of the additional contribution provided in the VI of this section is 1.6 per cent.
" IX. ― Contributions under I and VI are excluded from deductible expenses for the base of income tax or corporate tax.
"X. ― Contributions under I and VI shall be instituted for the benefit of the National Health Insurance Fund for Employees. They are paid in a provisional manner on June 1 of the year for which they are due, for an amount equal to 95% of the proceeds of the revenue defined for each of them and realized during the previous calendar year by their respective rate. Regularization occurs on March 1 of the year following the year in which contributions are due. »
V. ∙ The third part of this article comes into force on January 1, 2014.
VI. ― As a transitional measure, the tax referred to inArticle 1600-0 N of the General Tax Code remains payable for all sales of medicines and health products completed until December 31, 2013.
VII. – Loss of income for social security organizations resulting from 3° of Article L. 245-6 of the Social Security Code, in its writing resulting from the 3rd of the IV of this section, is compensated by the creation of an additional fee to the rights referred to in the articles 575 and 575 A the general tax code.
Article L. 138-2 of the Social Security Code is amended as follows:
1° The second paragraph is amended to read:
(a) In the first sentence, the word "two" is replaced by the word "three";
(b) In the second sentence, the word "second" is replaced by the word "second";
(c) Two sentences are added:
"A third part is made up, for specialties other than those mentioned in the last two sentences of the first paragraph of Article L. 138-9, of the fraction of the non-tax turnover made by the company during the calendar year corresponding to the amount of the margin returned to the pharmacies mentioned in the first paragraph of Article L. 138-1. This amount is equal to the difference between the maximum margin mentioned in the second paragraph of the same article and the margin actually applied by the company. » ;
2° The third preambular paragraph is replaced by five sub-items:
"The amount of the contribution is calculated by applying:
“(a) A rate of 1.75 per cent in the first part;
“(b) A rate of 2.25 % in the second part, including when negative;
"(c) A rate of 20% in the third part.
"The cumulative amount resulting from the transactions carried out on the first two parts of the contribution plate, in accordance with a and b, cannot exceed 2.55 %, nor be less than 1.25 % of the company's non-tax revenue during the calendar year. » ;
3° After the last occurrence of the word "first", the end of the first sentence of the penultimate paragraph is thus written: "and the third part. »
I. ― The same code is amended:
1° Article L. 912-1 is as follows:
"Art. L. 912-1.-I. ― The professional or inter-professional agreements referred to in Article L. 911-1 may, under conditions fixed by decree in the Council of State, provide for the establishment of collective guarantees with a high degree of solidarity and, as such, include non-directly contributing benefits, which may include the form of partial or total care of the contribution to certain employees or former employees, a policy of prevention or social action.
"In this case, agreements may organize the coverage of the risks involved by recommending one or more organizations mentioned in theArticle 1 of Act No. 89-1009 of 31 December 1989 strengthening safeguards for insured persons against certain risks or one or more institutions mentioned in theArticle L. 370-1 of the Insurance Codesubject to compliance with the conditions set out in II of this article.
"The organization(s) or institutions shall report annually to the Minister for Social Security on the implementation of the regime, the content of the elements of solidarity and its balance, the content of which is specified by decree.
“II. ― The recommendation referred to in I must be preceded by a competition procedure for the organizations or institutions concerned, in conditions of transparency, impartiality and equal treatment between the candidates and in accordance with the terms provided by decree.
"Organisms or institutions may not refuse the accession of a company within the scope of the agreement. They are required to apply a single tariff and offer identical guarantees for all companies and all employees concerned.
"III. ― The agreements referred to in I contain a clause setting out the conditions and conditions under which periodicity, which may not exceed five years, the terms and conditions for the organization of the recommendation are reviewed. The procedure provided for in the first paragraph of II shall apply to that review.
"IV. ― The agreements referred to in I may provide that some of the benefits requiring consideration of elements relating to the situation of employees or without direct connection to the employment contract binding them to their employer are financed and managed in a mutual way, according to the terms fixed by decree in the Council of State, for all companies entering their scope. » ;
2° [Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2013-682 DC of 19 December 2013. ]
3° [Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2013-682 DC of 19 December 2013. ]
II. ― 1° of I applies to agreements entered into as of January 1, 2014. [Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2013-682 DC of 19 December 2013. ]
For the calculation of contributions due for 2014 under theArticle L. 138-10 of the Social Security CodeK is set at 0.4 per cent.
The second quinquies of section 4 of Order No. 96-50 of 24 January 1996 relating to the reimbursement of social debt is thus amended:
1° The first paragraph is amended to read:
(a) In the first sentence, the words: "2018 of the branch mentioned at 3°" are replaced by the words: "2017 of the branches mentioned at 1°, 3° and 4°" and, after the words: "the same code", are inserted the words: ", deducted from the deficits of the fiscal year 2011 covered under the II quater of this article";
(b) The last two sentences are replaced by a sentence as follows:
" Payments, whose dates and amounts are fixed by decree and which may be subject to instalment payments, shall be made no later than June 30 of each year beginning in 2012. » ;
2° The second paragraph reads as follows:
"In the event that the amount of the deficits mentioned in the first paragraph of this second quinquies exceeds the limits cited therein, the transfers are assigned, by priority, to the coverage of the deficits of the branch referred to in the 3rd of Article L. 200-2 of the said code, then of the funds mentioned in Article L. 135-1 of the same code, then of the oldest deficits of the branch mentioned in the 1st-2. »
I. ― After the reference: "L. 651-2-1", the end of the 4th of Article L. 135-3 of the Social Security Code is as follows: ", the financial products referred to in this same paragraph, as well as the balance of the product under the prior-2011 fiscal years, under conditions fixed by joint decree of the ministers responsible for social security and budget; "
II. ― In the first paragraph of Article L. 137-13 and the first paragraph of Article L. 137-14 of the same Code, the words: "the compulsory health insurance plans for beneficiaries" are replaced by the words: "the National Family Allowance Fund".
III. ― In the first paragraph of Article L. 137-14 of the same code, the words: "defined in 6 and 6 bis of Article 200 A" are replaced by the words: "as mentioned in I of Articles 80 bis and 80 quaterdecies".
IV. ― At the end of the second sentence of the first paragraph of Article L. 137-18 of the same code, the words: "to the mandatory health insurance plans to which they are subject" are replaced by the words: "to the National Family Allowance Fund".
V. ― In the first paragraph of Article L. 137-19 of the same code, the words: "Health insurance for employed workers" are replaced by the words: "Family benefits".
VI. ∙ The second paragraph of Article L. 137-24 of the same code is as follows:
"The surplus of the proceeds of these levies is allocated to the National Family Allowance Fund. »
VII. ― In the first paragraph of Article L. 139-1 of the same code, the references: "and articles L. 137-20, L. 137-21 and L. 137-22" are deleted.
VIII. ― At the 9th of Article L. 731-2 of the Rural Code and Maritime Fisheries, the reference " 1010" is deleted.
IX. ∙ Article L. 131-8 of the Social Security Code is amended as follows:
1° The 1° is thus modified:
(a) At the end of the second paragraph, the rate: "56.8%" is replaced by the rate: "5.5%";
(b) At the end of the third paragraph, the rate: "27.1%" is replaced by the rate: "27.5%";
(c) At the end of the last paragraph, the rate: "16.1%" is replaced by the rate: "19%";
2° It is re-established a 2° as follows:
« 2° The proceeds of the tax referred to in thearticle 1010 of the General Tax Code is assigned to the branch mentioned in the 4th of Article L. 200-2 of this code; »
3° It is re-established a 4° as follows:
« 4° The proceeds of the tax referred to in 2° bis of Article 1001 of the General Tax Code is allocated equally to the National Family Allowance Fund and the National Health Insurance Fund for Employees; »
4° It is re-established a 5° as follows:
« 5° The proceeds of the contributions referred to in Articles L. 137-14, L. 137-18 and L. 137-19 and the second paragraph of Article L. 137-24 shall be assigned to the branch referred to in the 4th of Article L. 200-2; » ;
5° The 7° is thus modified:
(a) At the end of a, the rate: "68.14 %" is replaced by the rate: "60%";
(b) At the end of the b, the rate: "7.27 %" is replaced by the rate: "8.97 %";
(c) At the end of the c, the rate: "9.46 %" is replaced by the rate: "17.6%";
(d) At e, the words: "To the branches mentioned in 1° and" are replaced by the words: "To the branch mentioned in" and the rate: "9.18 %" is replaced by the rate: "7.48 %".
X. ― The table of the last paragraph of Article L. 137-16 of the same code is as follows:
| National Old Age Insurance Fund | 16 points | 6.4 points |
| Funds referred to in Article L. 135-1 | 4 points | 1.6 point |
| Section referred to in Article L. 135-3-1 | 0.5 point | 0.5 point |
After Article 1613 bis of the General Tax Code, it is inserted an article 1613 bis A thus drafted:
« Art. 1613 bis A.-I. ― There is a perceived contribution on so-called energy drinks containing a minimum threshold of 220 milligrams of caffeine per 1,000 millilitres, intended for human consumption:
« 1° Relevant codes NC 2009 and NC 2202 of the Customs Tariff;
« 2° Packaging in containers for retail sale, either directly or through a professional.
“II. ― The contribution rate is set at 100 € per hectolitre.
"This rate is raised as of January 1st of each year beginning January 1st, 2014, in a proportion equal to the rate of growth of the Out-of-Tobacco Price Index in the last year. It is expressed with two significant figures after the comma, the second digit being increased by one unit if the next digit is equal to or greater than five. It is found by order of the Minister responsible for the budget, published in the Official Gazette.
"III. 1. The contribution is due to the drinks mentioned in I by their manufacturers established in France, their importers and the people who make intra-community acquisitions in France, on all quantities delivered on a costly or free basis.
“2. The contribution is also payable to persons who, as part of their business activity, provide expensive or free drinks to their customers in the state referred to in I, of which they have previously assembled the various components presented in containers not intended for retail sale.
"IV. ― Shipments to another Member State of the European Union or another State Party to the Agreement on the European Economic Area as well as exports to a third country are exempt from the contribution when carried out directly by the persons mentioned in 1 of III.
"People who acquire from a debtor of the contribution, who receive from another Member State of the European Union or from another State Party to the Agreement on the European Economic Area, or who import from third countries of the beverages mentioned in the I that they are destined for delivery to another Member State of the European Union or another State Party to the agreement on the European Economic Area or
"In order to benefit from the provisions of the second paragraph of this IV, the interested parties must send to the supplier, when located in France, and in all cases to the customs service of which they depend, a certificate certifying that the drinks are intended to be delivered or exported in the same paragraph. This certificate includes the commitment to make the contribution in case the drink would not receive the destination that motivated the franchise. A copy of the attestation is retained in support of the accounting of the persons concerned.
"V. ― The contribution referred to in I is paid to the customs administration. It is recovered and controlled under the rules, sanctions, guarantees and privileges applicable to the specific law referred to in Article 520 A. The right of resumption of administration is exercised within the same time limits.
"VI. ― The proceeds of the contribution referred to in I are allocated to the National Health Insurance Fund for Employees. »
I. ― Section 1001 of the same code is amended as follows:
1° After 2° bis, it is inserted a 2° ter as follows:
"2° ter A 14% for health insurance contracts relating to individual and collective voluntary membership transactions and health insurance contracts relating to compulsory collective membership transactions that do not meet all the conditions set out in 2° bis respectively for these two types of contract; » ;
2° The last paragraph is supplemented by the words: "and with the exception of a fraction of the proceeds of the contract tax referred to in the 2° ter which is allocated, for the part corresponding to a rate of 5%, to the National Health Insurance Fund for Employees".
II. ― Section L. 3332-2-1 of the General Code of Territorial Communities is amended as follows:
1° The first paragraph of I is as follows:
"I. ― Departments receive a portion of the special tax on insurance agreements referred to in the articles 991 to 1004 of the General Tax Code, as defined in the last paragraph of Article 1001 of the same code. » ;
2° The IV is repealed.
III. ― This section applies to premiums or contributions due as of January 1, 2014.
I. ― The first four paragraphs of Article L. 6243-3 of the Labour Code are as follows:
"The State shall pay the social contributions and contributions of apprentices who are exempted under the following conditions:
« 1° On a global lump-sum basis, for contributions due under articles L. 3253-14, L. 5423-3 and L. 5424-15;
« 2° On the basis of a flat rate determined by decree, for the payment for transport provided for in the articles L. 2333-64 and L. 2531-2 the general code of territorial authorities;
« 3° On a flat basis according to the terms determined by decree, for other contributions and contributions. »
II. ―Article L. 131-7 of the Social Security Code is not applicable to the share of old-age insurance premiums that are included between the base mentioned in 3° of Article L. 6243-3 of the Labour Code and the remuneration of the apprentice in the sense ofArticle L. 242-1 of the Social Security Code.
III. ― The national service code is amended as follows:
1° The first two paragraphs of Article L. 120-26 are replaced by four subparagraphs as follows:
"When the service is completed in France, the contribution to social insurance, occupational accidents and occupational diseases and family allowances, as well as the contributions set out in articles L. 136-2 of the Social Security Code and 14 of Ordinance No. 96-50 of 24 January 1996 on the reimbursement of social debt, is made up of the allowances set out in section 4 of this chapter.
"The rates of these contributions and contributions shall be determined in accordance with the terms set out in sections L. 136-8, L. 241-2, L. 241-3 and L. 241-6 of the Social Security Code, as well as in section 19 of Order No. 96-50 of 24 January 1996. For the contribution to work accidents and occupational diseases, a flat rate is set by order.
"The payment, including the payment of contributions and contributions to the dependant of the volunteer, shall be made by the legal person authorized under section L. 120-30 of this Code or by the organization paying the allowance on behalf of the Civic Service Agency.
"The contributions and contributions of legal or conventional origin other than those mentioned in the first paragraph of this section are not due. » ;
2° The last two paragraphs of Article L. 120-28 are deleted.
IV. ― A. ― Hires made in fixed-term contracts under theArticle L. 5132-15-1 of the Labour Code and entitled to the payment of the assistance referred to in Article L. 5132-2 of the same code shall, on the part of the remuneration equal to or equal to the minimum wage of growth, for the duration of the grant, be exempted:
1° Contributions to the employer's expense for social insurance and family allowances;
2° Pay tax;
3° Learning tax;
4° Participations due by employers under the construction effort.
B. ―Article L. 131-7 of the Social Security Code is not applicable to the exemption referred to in A of this IV.
The amount of €3.8 billion is approved for compensation for exemptions, reductions or reductions in contributions or social security contributions, referred to in Schedule 5 attached to the Social Security Financing Bill for 2014.
For the year 2014, revenue forecasts are approved by category in the annexed statement C to this Act, and the table of balance, by branch, of all mandatory basic social security schemes:
(In billions of euros)
| Disease | 188.0 | 194.0 | ― 6.0 |
| Old age | 219.4 | 221.0 | 1.7 |
| Family | 56.9 | 59.2 | 2.3 |
| Occupational accidents and diseases | 13.5 | 13.3 | 0.2 |
| All branches (excluding transfers between branches) | 464,6 | 474.5 | ―9.8 |
For the year 2014, revenue forecasts are approved by category in the annexed statement C to this Act, and the branch-specific balance sheet of the general social security regime:
(In billions of euros)
| Disease | 163.8 | 169.8 | ― 6.0 |
| Old age | 116.0 | 117.2 | 1.2 |
| Family | 56.9 | 59.2 | 2.3 |
| Occupational accidents and diseases | 12.1 | 12.0 | 0.1 |
| All branches (excluding transfers between branches) | 336.6 | 346.1 | ― 9,5 |
I. ― For the year 2014, revenue forecasts are approved by category in the annexed statement C to this Act, and the balance sheet of organizations involved in financing mandatory basic social security schemes:
(In billions of euros)
| Old-age solidarity fund | 17.0 | 20.4 | - 3.4 |
(In billions of euros)
| Apportionment | 0 |
| Total | 0 |
(In billions of euros)
| Tax revenues | 0.1 |
| Total | 0.1 |
The report is approved in Appendix B to this Act describing, for the next four years (2014 to 2017), the revenue forecasts and spending targets, by branch, the mandatory basic social security plans and the general plan, the revenue and expenditure forecasts of the organizations involved in the financing of these plans and the national objective of health insurance expenditures.
I. ― The Social Security Code is thus amended:
1° Section L. 131-6-2 is amended as follows:
(a) The second paragraph is supplemented by a sentence as follows:
"When the activity income of the past year is permanently known, the provisional contributions, with the exception of those due under the first year of activity, are recalculated on the basis of this income. » ;
(b) In the third paragraph, after the words: "activity", the words are inserted: "the year in which they are due";
(c) In the first sentence of the penultimate paragraph, the words: "on the basis of the last known activity income or" are deleted;
2° The second paragraph of Article L. 133-6-2 is deleted;
3° Section L. 722-4 is amended as follows:
(a) At the end, the words: ", appreciated under article L. 131-6" are deleted;
(b) It is added a paragraph to read:
"This contribution is calculated under the conditions set out in sections L. 131-6, L. 131-6-1 and L. 131-6-2. Its rate is fixed by decree. »
II. ― A. ― The 1st and 2nd of I apply to social contributions and contributions due under current periods beginning January 1, 2015.
B. ― By derogation from the A of this II, the 1st of I applies to social security contributions recovered by the organizations mentioned in the sections L. 642-1 and L. 723-1 the Social Security Code due to the current period beginning January 1, 2016.
C. ― The 3° of I applies to social contributions due under current periods effective January 1, 2014.
I. ― The conditions under which employers mentioned I of Article L. 133-5-3 of the Social Security Code and those who make use of a third party for the performance of their social contribution declarations are subject, according to the annual amount of their contributions, to the obligation of nominal social declaration by 1 July 2015 is fixed by decree.
II. – A. ― The Social Security Code is amended as follows:
1° Section 5 of chapter III of Book II title IV is repealed;
2° Section 1 of chapter III bis of title III of Book I is supplemented by an article L. 133-5, as follows:
"Art. L. 133-5-5.-I. ― Every employer is required to make the declarations for the calculation of its social contributions and contributions and to make the payment of them by dematerialized means, under conditions established by decree. The thresholds beyond which these formalities are imposed are set by decree, depending on the amount of social contributions and contributions.
“II. ― The lack of awareness of the reporting obligation under I results in the application of an increase, set by decree, to the limit of 0.2% of the amounts whose declaration was made by another way than the dematerialized route. The lack of knowledge of the obligation to pay under the same I entails the application of an increase, set by decree, within the limits of the amount of the payments made by another method of payment. These increases are paid to the organization responsible for the recovery of social contributions and contributions to which the employer, according to the rules, guarantees and penalties applicable to these contributions and contributions. » ;
3° Section 2 bis of the same chapter III bis is supplemented by an article L. 133-6-7-2 as follows:
"Art. L. 133-6-7-2.- Non-agricultural self-employed persons are required to make statements for the calculation of their social contributions and contributions and to make payment of them by dematerialized means, under conditions established by decree. The threshold beyond which these formalities are imposed is fixed by decree, depending on the amount of social contributions and contributions or, for the independent workers mentioned in Article L. 133-6-8, depending on the turnover. The lack of knowledge of these obligations leads to the application of the increases provided for in Article L. 133-5-5, II. » ;
4° In sections L. 612-10 and L. 623-1, the reference "L. 243-14" is replaced by the reference "L. 133-5";
5° In section L. 722-5, the references: "sections 4 and 5" are replaced by the reference: "section 4" and the reference: "section L. 374-1" is replaced by the references: "sections L. 133-6-7-2 and L. 374-1".
B. ― Article L. 1221-12-1 of the Labour Code is as follows:
"Art. L. 1221-12-1.-Required to address pre-employment statements electronically:
« 1° Employers whose staff fall under the general social security system, other than individuals employed by an employee at their service, and whose number of pre-employment statements made during the previous calendar year exceeds a threshold set by decree;
« 2° Employers whose staff fall under the agricultural social welfare system and whose number of pre-employment declarations made during the previous calendar year exceeds a threshold set by decree.
"The failure to comply with this obligation entails the application of a penalty, set by decree, within 0.5% of the monthly ceiling of social security by employee, recovered and controlled according to the rules, guarantees and penalties relating to the recovery of social security contributions. Penalties due for a calendar year are paid no later than the first due date for social security contributions for the following year. »
C. ― Section L. 725-22 of the Rural and Maritime Fisheries Code is repealed.
III. ― A. ― The I bis of Article L. 241-10 of the Social Security Code is amended as follows:
1° After the first sentence, a sentence is inserted as follows:
"In overseas departments, as well as in overseas communities of Saint-Barthélemy, Saint-Martin and Saint-Pierre-et-Miquelon, the deduction of contributions and social contributions of legal and conventional origin is increased by an amount fixed by decree. » ;
2° At the beginning of the second sentence, the words: "This deduction is cumulative" are replaced by the words: "These deductions are not cumulative."
B. ― In the last paragraph of section L. 133-8 of the same code, the words: "a certificate of employment substituted for the delivery of the pay slip provided for" are replaced by the words: "a document worth the payroll, as defined".
C. ― At the last sentence of the first paragraph of Article L. 243-1-2 of the same code, the words: "wage or employment certificate" are replaced by the words: "pay or document referred to in Article L. 133-8".
D. ― The working code is thus modified:
1° In the last paragraph of section L. 1271-3, the words: "a certificate of employment substituted for the delivery of the scheduled payroll" are replaced by the words: "a document worth the payroll, in the sense of";
2° The first paragraph of Article L. 1271-4 is amended as follows:
(a) At the beginning of the first sentence, the words are added: "For employees whose number of hours of work performed does not exceed a threshold set by decree,"
(b) In the same sentence, after the word "indemnity", the word "incompensator" is inserted;
(c) Is added a sentence as follows:
"This paragraph is also applicable beyond the above-mentioned threshold in the event of an agreement between the employer and the employee. » ;
3° At the end of Article L. 1522-1, the words: "when the latter has the nature of a special title of payment" are deleted;
4° The last paragraph of Article L. 1522-4 is deleted.
After the first sentence of the penultimate paragraph of Article L. 162-17-2-1, of the sixteenth paragraph of Article L. 162-17-4, of the third paragraph of Article L. 162-17-4, of the penultimate paragraph of Articles L. 162-17-7 and L. 162-17-8, of the last paragraph of Article L. 165-1-2, of the penultimate paragraph of Article II
"Sections L. 137-3 and L. 137-4 are applicable to the recovery of the penalty. »
On an exceptional basis, for the benefit of the National Health Insurance Fund for Employees, a sum equal to 65% of the reserves, as of December 31, 2013, of the National Technical Management Fund for Active Agents and their beneficiaries of the Health Insurance Fund for Electrical and Gas Industries. The collection, litigation and guarantees relating to this collection are governed by the applicable tax rules on turnover.
I. ― first paragraph of Article 38 of Law No. 2012-1404 of 17 December 2012 the words "the year 2013" are replaced by the words "the years 2013 to 2017".
II. A. ― By derogation from articles L. 1224-1 and L. 1224-3 the Labour Code, the employees of the National Autonomous Fund for Social Security in the Beneficiary Mines, on the date of publication of this Act, of an indeterminate employment contract and whose activities are transferred to another legal entity opt individually:
1° either for their provision to the new employer by the National Autonomous Fund for Social Security in Mines, under the conditions provided for in articles L. 8241-1 and L. 8241-2 of the same code;
2° Either for the transfer of their work contract, under the conditions set out in the code. In this case, employees who, on the date of transfer, benefit in kind with a viager character may be offered a compensatory allowance, the terms of which are determined by collective agreement. If no collective agreement is entered into within six months of the publication of this Act or if it is not approved by the Minister for Social Security, the terms of this allowance may be determined by order.
B. ― In the absence of exercising the right of option, the 2° of the A applies to the employee whose activity is transferred.
C. ― Within fifteen months of the transfer of the activity, the employee whose contract has been transferred may request to reintegrate the staff of the National Autonomous Fund for Social Security into the mines, under the conditions of its previous contract and subject, where applicable, to the reimbursement of the compensatory allowance referred to in 2° of the A. In such case, the employee is made available under the conditions set out in 1° of the same A.
D. ― The procedure for exercising the right of option is set by decree.
Non-permanent resources are authorized in 2014 to meet the cash requirements of the organizations listed in the table below, within the limits indicated below:
(In billions of euros)
| Central Social Security Agency | 34 500 |
| Central Fund for Agricultural Social Community | 3 500 |
| National Pension Fund for Local Government Officers | 950 |
| National Independent Mining Social Security Fund | 900 |
| National Electrical and Gas Industry Fund | 440 |
| Staff pension and pension fund of the Société nationale des chemins de fer français | 450 |
| Pension Fund for the staff of the Régie autonome des transports parisiens | 15 |
Section 6 of chapter II of title VI of Book I of the Social Security Code is supplemented by an article L. 162-31-1, as follows:
"Art. L. 162-31-1. - I. Experiments of new modes of care organization can be implemented, for a period not exceeding four years, as part of pilot projects aimed at optimizing treatment pathways for patients with chronic conditions. These pilot projects concern either a limited number of pathologies, the list of which is set by the decree in the Council of State mentioned in the second paragraph, or a limited number of regions in which they are implemented.
"The object, field and duration of the experiments are specified by decree in the Council of State.
"The contents of the pilot projects and their territorial scope are defined by a national specifications prepared by the ministers responsible for health and social security and, where appropriate, declined, according to local specificities, by the regional health agencies.
"Experiments are implemented through agreements signed between regional health agencies, local health insurance organizations, health professionals, health centres, health institutions, social and medical institutions, voluntary territorial authorities and, where applicable, additional health insurance organizations.
“II. ― For the implementation of pilot projects under I, it may be derogated:
« 1° In the billing, pricing and reimbursement rules referred to in sections L. 162-1-7, L. 162-5, L. 162-9, L. 162-11, L. 162-12-2, L. 162-12-9, L. 162-14, L. 162-14-1, L. 162-22-1, L. 162-22-6, L. 162-22-13, L. 162-26, L. 162-32-1 and L. 165-1,
« 2° Article L. 162-2, as it relates to the direct payment of fees by the patient;
"3° At 1°, 2°, 6° and 9° of Article L. 321-1, as they relate to expenses covered by health insurance;
« 4° Sections L. 322-1, L. 322-2 and L. 322-3 relating to the participation of the insured at the basic rates for the calculation of benefits;
« 5° Tariff and organizational rules applicable to facilities and services referred to inArticle L. 312-1 of the Code of Social Action and Families ;
« 6° Sections L. 314-1, L. 314-2, L. 314-8 and L. 314-9 of the same code, as they relate to the pricing methods of the establishments and services referred to in Article L. 312-1 of the said Code.
"The terms and conditions of funding derogatory by health insurance as part of these experiments are defined in the conventions referred to in I.
"III. ― Regional health agencies and social security agencies transmit and share the information they hold in strict measure of their usefulness to the knowledge and monitoring of the path of patients taken care of in the course of the experiments. This information may be collected for the purpose of assessing or analyzing the practices or activities of care and prevention, under conditions guaranteeing respect for medical secrecy. The Caisse nationale de l'assurance maladie des travailleurs wages implements the adaptations of its information systems that are necessary for monitoring the activity carried out in the context of experimentation.
"IV. ― Regional health agencies conduct an annual evaluation of pilot projects experiments, which are transmitted to ministers responsible for health and social security. The Government shall report annually to Parliament on the current experiments and submit to Parliament, no later than one year after the end of each experiment, an evaluation report on the opportunity of their generalization.
"For the preparation, implementation and evaluation of the experiments under this section, physicians designated by the Director General of the Regional Health Agency and staff placed under their responsibility have access to the non-nominative individual data contained in the information system provided for in section L. 161-28-1. »
I. first sentence of the first paragraph of Article 44 of Law No. 2007-1786 of 19 December 2007 the word "six" is replaced by the word "seven".
II. ― Article L. 162-14-2 of the Social Security Code is amended as follows:
1° In the first paragraph, the word "specified" is replaced by the words "or a conventional interprofessional agreement mentioned", after the words "new convention", inserted the words "or agreement" and, after the words "of agreement", are inserted the words "or agreement";
2° The last paragraph is amended to read:
(a) In the second sentence, after the word "Convention", the words "or new agreement" are inserted;
(b) The third sentence is supplemented by the words "or new agreement".
[Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2013-682 DC of 19 December 2013. ]
I. ― The Public Health Code is amended to read:
1° In the second sentence of the first paragraph of Article L. 4011-1, the second occurrence of the word "and" is replaced by the word "to";
2° Article L. 4011-2 is as follows:
"Art. L. 4011-2.-Health professionals may submit cooperation protocols to the regional health agency. They specify the purpose and nature of cooperation, including disciplines or pathologies, the location and scope of intervention of the health professionals involved.
"These protocols are accompanied by an economic model that includes the terms and conditions of financing and compensation for the acts and benefits carried out. This economic model is established with the support of the regional health agency. Its content is specified by order of the Minister for Health.
"After verifying that the protocols respond to a health need identified at the regional level, the Director General of the Regional Health Agency authorizes the implementation by order made after the advice of the High Health Authority and after the advice of the Finance College provided for in Article L. 4011-2-1. The order specifies the duration of the protocol. » ;
3° After the same article L. 4011-2, articles L. 4011-2-1 to L. 4011-2-3 are inserted as follows:
"Art. L. 4011-2-1.-A College of Financers, composed, in accordance with the terms specified by decree, of representatives of health insurance and representatives of the Minister for Social Security and the Minister for Health, shall issue, for each of the cooperation protocols transmitted by the regional health agency, a notice relating to the economic model referred to in the second paragraph of Article L. 4011-2, as well as to the appropriateness of financial care.
"This notice is forwarded to the regional health agency and the High Health Authority.
"Art. L. 4011-2-2.-I. ― The derogatory funding of cooperation protocols for which the College of Financers referred to in Article L. 4011-2-1 gave favourable notice may be authorized by Ministers responsible for health and social security for a period not exceeding three years, renewable once.
"As necessary, this funding may deviate from the following provisions:
“(a) Articles L. 162-5, L. 162-9, L. 162-11, L. 162-12-2, L. 162-12-9, L. 162-14, L. 162-14-1 and L. 162-32-1 the Social Security Code, as they relate to the rates, fees, remuneration and incidental expenses of health professionals by social insurance and health insurance;
"(b) 1°, 2°, 6° and 9° of Article L. 321-1 of the same code, as they relate to expenses covered by health insurance;
"(c) Article L. 162-2 of the said Code, as it relates to the direct payment of fees by the patient;
"(d) Articles L. 322-2 and L. 322-3 of the same code relating to the participation of the insured at the basic rates for the calculation of benefits.
“II. ― The expenses incurred by all of the mandatory basic health insurance plans that result from the authorization referred to in the first paragraph of this section are taken into account in the national objective of health insurance expenses mentioned in the third paragraph of D of Article LO 111-3 of the Social Security Code.
"Art. L. 4011-2-3.-I. ― Six months before the end of a cooperation protocol, health professionals transmit to the regional health agency the elements, as provided for by a decree of the Minister for Health, necessary for his evaluation.
"The agency transmits these elements, along with its opinion on the sustainability of this protocol, to the High Health Authority and the College of Financers. The High Health Authority conducts a forensic assessment of the protocol and makes an opinion on its efficiency.
“II. ― On the basis of the information provided by the agency and the advice of the High Health Authority, the College of Finance Officers shall render an opinion on the maintenance and, if necessary, on the financial management of the protocol either as a derogatory for a limited period of time or as a final registration of the acts concerned on the list provided for in theArticle L. 162-1-7 of the Social Security Code. In the case of a favourable opinion from the College of Financers, the Director General of the Regional Health Agency may maintain the protocol for a period of time fixed.
"III. ― Where, pursuant to II, the College of Financers renders an opinion favourable to the maintenance and, where appropriate, the financial management of a cooperation protocol, the High Health Authority may extend this protocol to all national territory. In this case, the Director of the Regional Health Agency may authorize the implementation of the protocol by order. It informs the High Health Authority of its decision. »
II. ― After the 8th of the article L. 161-37 of the Social Security Code, it is inserted a 9° so written:
« 9° Return the notices mentioned, respectively, to last paragraph of section L. 4011-2 of the Public Health Code and the second paragraph of Article L. 4011-2-3 of the same code. »
III. ― Health professionals whose cooperation protocols have been issued prior to January 1, 2014, the subject of a favourable opinion from the High Health Authority or an authorization order by one or more regional health agencies may submit to the Finance College a request for advice on the economic model of the protocols concerned, under the conditions provided for in the conditions provided for in the College of FinanceArticle L. 4011-2 of the Public Health Codein its writing resulting from this article.
On the advice of the Finance College, Ministers responsible for health and social security may authorize the derogatory financing of these protocols, under the conditions provided for in Article L. 4011-2-2 of the same Code.
I. ― Experiments on the deployment of telemedicine, defined atArticle L. 6316-1 of the Public Health Code, may be carried out from 1 January 2014 for a period of four years, in pilot regions whose list is decreed by ministers responsible for health and social security.
These experiments relate to the realization of telemedicine acts for patients who are supported, on the one hand, in city medicine and, on the other, in medical-social structures.
The conditions for the implementation of these experiments are set out in a notebook prepared by the ministers responsible for health and social security.
Experiments are implemented by regional health agencies through agreements signed with local health insurance organizations, health professionals, health institutions and voluntary social and social institutions.
II. ― For the implementation of the experiments referred to in I, it may be derogated:
1° To the billing, pricing and reimbursement rules mentioned in the articles L. 162-1-7, L. 162-5, L. 162-9, L. 162-11, L. 162-12-2, L. 162-12-9, L. 162-14, L. 162-14-1, L. 162-16-1, L. 162-22-1, L. 162-22-6, L. 162-26, L. 162-32-1 and L. 165-1 the Social Security Code, as they relate to the rates, fees, remuneration and incidental fees due to health institutions, health centres and health professionals by social insurance and health insurance;
2° Articles L. 314-1, L. 314-2, L. 314-8 and L. 314-9 the code of social action and families, as they relate to the pricing of the establishments and services referred to in Article L. 312-1 of the same code;
3° The tariff and organizational rules applicable to establishments and services referred to in the same article L. 312-1;
4° A lArticle L. 162-2 of the Social Security Codeas it relates to the direct payment of the fee by the patient;
5° In sections L. 322-1, L. 322-2 and L. 322-3 of the same code, relating to the participation of the insured at the basic rates for the calculation of benefits.
The expenses resulting from the implementation of the experiments are borne by the fund provided for in theArticle L. 1435-8 of the Public Health Code. They apply to the staffing mentioned in the 1st of Article L. 1435-9 of the same code and are subject to a specific identification by the order set out in the same 1st. By derogation from Article L. 1435-9, the credits allocated to the pilot regions by this Order may not be allocated for the financing of other activities.
III. ― The regional health agencies and social security organizations in the pilot regions transmit and share the information they hold, to the strictest extent of their usefulness for the knowledge and monitoring of the path of telemedicine patients as part of the I-defined experiments and associated expenditures. This information may be collected for the purpose of assessing or analyzing the practices or activities of care and prevention, under conditions guaranteeing respect for medical secrecy. The Caisse Nationale de l'assurance maladie des travailleurs wages implements the adaptations of its information systems that are necessary for the monitoring of the activity carried out in telemedicine as part of these experiments.
IV. ― At the end of these experiments, an evaluation is carried out by the High Health Authority for a generalization, in conjunction with regional health agencies, local health insurance organizations, health professionals, health centres, health institutions and medical-social institutions involved in experimentation. It is the subject of a report sent to Parliament by the Minister for Health before September 30, 2016.
[Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2013-682 DC of 19 December 2013. ]
I. ― The first paragraph of Article L. 722-6 of the Social Security Code is supplemented by the words ", as well as those provided for in Article L. 321-1, as provided for in Article L. 722-8-2".
II. ∙ Article L. 722-8-2 of the same code is reinstated:
"Art. L. 722-8-2. - Women who are subject to the mandatory insurance scheme established in this chapter shall be entitled to a lump-sum daily allowance as long as they are physically unable to continue or resume their work due to medical difficulties related to their pregnancy. This temporary incapacity for work is found under the conditions set out in 5° of Article L. 321-1.
"The compensation provided for in the first paragraph of this article shall be granted on the expiry of a specified period from the beginning of the temporary incapacity for work and shall be payable, for a period fixed by decree, for each working day or not. The allowance is served under the conditions and subject to the obligations set out in section L. 323-6.
"The terms and conditions for the application of this article, including the amount of the daily allowance referred to in the first paragraph, the deadline and the maximum amount of payment referred to in the second paragraph, shall be determined by decree.
"The daily allowance referred to in the first paragraph is not cumulative with the daily allowance referred to in the second paragraph of Article L. 722-8. »
I. ― Article L. 322-5-5 of the Social Security Code is amended as follows:
1° In the second paragraph, the words: "and that this exceedance is the result of non-compliant requirements of the least expensive mode of transport consistent with the health status of the recipient as a result of Article L. 321-1" are replaced by the words: "or that these expenses exceed an amount fixed by order";
2° At 1°, the words: "in relation to the rate of change in spending set nationally and annually" are replaced by the word "updated";
3° After the word "hospitals", the end of the 2° is thus drafted: "in particular, based on an analysis of the requirements of practitioners in the establishment not meeting the requirement set out in Article L. 321-1 of this Code, for the use of the least expensive mode of transport compatible with the condition of the recipient. » ;
4° In the sixth preambular paragraph, the words "spouse" are replaced by the words "may enjoin him".
II. ― Section 64 of Act No. 2007-1786 of 19 December 2007 on social security financing for 2008 is repealed.
III. ― A. ― New methods of organisation and regulation of transport may be tested, effective January 1, 2014 and for a period not exceeding three years, by voluntary health facilities, for the transport of patients at the outset or to those institutions other than emergency transport regulated by emergency medical services.
The objective of this experiment is to develop more efficient modes of transport by providing the patient with the least expensive mode of transport compatible with his or her health, to contribute to the improvement of the organization of care or examinations delivered at the same health facility and to optimize the use of patient transport vehicles.
B. ― Experimentation is established in a health facility by the conclusion of a convention between the experimental health establishment, local health insurance organizations and the regional health agency. It covers all the transport of patients from the establishment carried out by registered sanitary transport companies and by contracted taxi companies.
The regional health agency sets out the list of health facilities participating in each experiment. It may apply to establishments that give rise to the finding referred to in the second paragraph of Article L. 322-5-5 of the same code to implement the experiment defined in this article.
The Director General of the Regional Health Agency may allocate funding to the health facility for the initiation of experimentation. In the event of a reduction in transportation expenditures during the experiment, the Director General of the Regional Health Agency may allocate an allocation of interest to the health facility. The amounts allocated for the launch of the experiments and the endowments of interest are funded by the regional intervention fund referred to in theArticle L. 1435-8 of the Public Health Code.
C. ― The experimental convention determines:
1° The terms and conditions for the organization of insured transport at the departure or destination of the experimental health facility, other than transport regulated by the emergency medical assistance services;
2° Obligations of health facilities and penalties for breaches of these obligations;
3° The conditions for the allocation of funding to launch and endow health facilities by the regional health agency;
4° The conditions for the interruption of experimentation before its triennium and the return to the terms of common law funding;
5° The conditions under which experimentation ends at its triennium and those allowing the return to the terms of common law funding.
D. ― Each experiment conducted by a health facility is subject to an annual evaluation conducted by the regional health agency. The experiment under this section is the subject of a government assessment report, which is transmitted to Parliament by 30 September 2016.
E. ― A decree in the Council of State defines the modalities for the application of this III, including the conditions for the implementation of experimentation and the modalities of financing and interest provided for in the convention mentioned in the B.
I. ― The Social Security Code is thus amended:
1° After the 8th of the article L. 221-1, it is inserted a 9° as follows:
« 9° To allocate, in accordance with the guidelines defined by the National Council for the Pilotage of Regional Health Agencies, the assistance provided for in the last paragraph of section L. 1433-1 of the Public Health Codeafter notice of the board of the union referred to in Article L. 182-2 of this Code and of the union referred to in Article L. 182-4; »
2° Section L. 221-1-1 is repealed.
II. ― Section L. 1433-1 of the Public Health Code is supplemented by a paragraph as follows:
"It defines the strategic directions for national actions and experiments that contribute to improving the quality and coordination of care provided in the city. The aids allocated to actions and experiments and their evaluation are financed by an endowment of health insurance plans, set by decree of ministers responsible for social security and health. »
III. ― In the third paragraph of section 116 of Act No. 86-33 of 9 January 1986 on statutory provisions relating to the hospital public service, the words ", whose amount" are replaced by the words: " composed of two parts, one for the contribution of health insurance to the operation of the centre and the other for the financing of public service contracts. The amount of the endowment".
I. ― The Social Security Code is thus amended:
1° After the article L. 162-22-8, an article L. 162-22-8-1 is inserted as follows:
"Art. L. 162-22-8-1. - When meeting criteria for geographical isolation, the activities referred to in the 1st of Article L. 162-22 carried out by health facilities located in low population density areas may be financed in a manner derogatory to sections L. 162-22-6 and L. 162-22-10, provided that the hospitalization benefits provided by these institutions and the financial situation of these institutions warrant. A decree in the Council of State determines these derogatory modalities of financing, the criteria for characterizing the geographic isolation of the activities concerned and the criteria for eligibility of health facilities, on the one hand, to the population density of the areas in which they are located and, on the other hand, to the benefits they provide and their financial situation.
"The list of institutions carrying out activities to which the funding modalities defined in the first paragraph apply shall be determined by order of Ministers responsible for health and social security, on a proposal, for each region, of the Director General of the Regional Health Agency. » ;
2° Article L. 162-26-1 is amended as follows:
(a) The words: "to ensure care activities" and the words: "related to these activities" are deleted;
(b) After the word: "fees", the words are inserted: "related to the activity carried out within the institution by these practitioners";
3° Sub-section 3 of chapter II, section 5 of Book I title VI is amended to read:
(a) After the article L. 162-22-9-1, an article L. 162-22-9-2 is inserted as follows:
"Art. L. 162-22-9-2. - The State may set, for all or part of the hospitalization benefits mentioned in the 1st of Article L. 162-22, thresholds expressed in rates of evolution or volume of activity.
"Where the rate of change or the volume of activity of a benefit or set of hospitalization benefits of a health facility subject to the provisions of the first paragraph of this section is greater than the threshold established under the same paragraph, the rates referred to in 1° of the I of section L. 162-22-10 applicable to the benefit or set of benefits concerned shall be reduced for the share of activity carried out beyond that establishment.
"A decree in the Council of State determines the terms and conditions for the application of this article, including the criteria taken into account in setting the thresholds, the methods of measuring the activity and lowering the rates, as well as the conditions for the implementation of the minorations after determining the exceedance of the thresholds. Measuring the activity takes into account the creation or consolidation of activities. » ;
(b) Article L. 162-22-10 is amended as follows:
― after 4°, it is inserted a 5° as follows:
« 5° The thresholds referred to in Article L. 162-22-9-2. » ;
- in the last paragraph, the reference: "at 2°" is replaced by the references: "at 2° and 5°".
II. ― Prior to May 31, 2014, the Government submits to Parliament a report on the reform of the funding model for health facilities. In particular, this report outlines the paths envisaged to include criteria for the relevance of care and quality of care in the pricing of institutions and to better control the evolution of activity volumes according to these criteria.
Article L. 162-1-17 of the Social Security Code is amended as follows:
1° The first paragraph is amended to read:
(a) After the word: "code", the end of the first sentence is deleted;
(b) The second sentence is deleted;
2° After the first preambular paragraph, a sub-item reads as follows:
"In respect of the hospitalization services referred to in the 2nd of Article L. 162-22 for follow-up or rehabilitation care, the pre-agreement applies to prescribing health facilities in the event of a high proportion of the requirements of these hospitalization services with accommodation that could have given rise to care without hospitalization. This prior approval is made, in accordance with the guidelines established by the High Health Authority, on the basis of a regional programme prepared by the Director General of the Regional Health Agency on the proposal of the local health insurance agency, following the advice of the regional federations representative of public and private health institutions. »
I. ― A. ― Experiments may be conducted, effective July 1, 2014 and for a period not exceeding four years, as part of pilot projects to improve the care path and care for people with chronic kidney failure and with chronic kidney failureArticle L. 324-1 of the Social Security Code.
for the implementation of these experiments, it may be derogated from the rules of financing of the health establishments provided for in sections L. 162-22-10, L. 162-22-13 and L. 174-1 of the same code, to the rules of billing and fees mentioned in articles L. 162-5, L. 162-2, L. 162-12-2, L. 162-12-9, L. 162-14, L. 162-14-1, L. L. 314-2 and L. 314-9 the code of social action and families as they relate to the pricing of the establishments and services referred to in I of Article L. 313-12 of the same code.
For the experimentation of treatment paths adapted to home dialysis, it can also be derogated from the principle of dispensation to the public by pharmacists of medicines, products and pharmaceuticals, referred to in 4° of Article L. 4211-1 of the Public Health Codein order to allow the intervention of service providers and distributors of materials mentioned in article L. 5232-3 of the same code to dispense at home dialysis, under the responsibility of a pharmacist in the order of pharmacists in section A and D.
B. ― A decree in the Council of State specifies the modalities for the implementation of the experiments, including the conditions for patient access to the device provided for by experimentation, the modalities of health monitoring and, where applicable, medical-social and social patients, the modalities of financing that may be implemented, the nature of the information that can be transmitted between the different actors of experimentation and the conditions of their transmission.
The content of each pilot project is defined by a specification issued by the ministers responsible for health and social security, on the proposal of one or more regional health agencies. The terms of reference set out the categories of health and psychosocial establishments, service providers referred to in section L. 5232-3 of the Public Health Code and health professionals involved in the pilot project. Implementation is foreseen by a convention concluded, for the duration of experimentation, between the regional health agency, health and medical-social institutions, local health insurance organizations and relevant professionals.
C. ― For a generalization, a pilot project evaluation report is being carried out following the experiment by ministers responsible for health and social security. It is transmitted to Parliament before September 30, 2016.
II. ― A. ― An experiment may be conducted, effective March 1, 2014 and for a period not exceeding four years, in order to improve the care path and care for people with cancerous conditions treated by external radiotherapy and subject to external radiotherapyArticle L. 324-1 of the Social Security Code. The list of conditions concerned is set by decree of ministers responsible for health and social security.
Participate in the experimentation of the holders of an authorization to carry out the cancer treatment activity by radiotherapy for the affected conditions under the articles L. 6122-1 and L. 6122-3 Public Health Code.
For the implementation of this experiment, it may be derogated from the funding rules of health facilities provided for in the articles L. 162-22-10 and L. 162-22-13 the social security code, the direct payment of fees by the sick person provided for in article L. 162-2 of the same code, and the rules relating to the treaty relations between physicians and health insurance organizations set out in articles L. 162-5 to L. 162-5-17 of the said Code.
B. ― A decree in the Council of State specifies the modalities for the implementation of experimentation, including the conditions for patient access to the device provided for by experimentation, the modalities of patient health monitoring, the financing modalities that can be implemented, the nature of the information that can be transmitted between the different actors of experimentation and the conditions of their transmission.
C. ― For a generalization, an evaluation report is carried out at the end of the experiment by ministers responsible for health and social security. It is transmitted to Parliament before September 30, 2016.
I. ― After the article L. 174-1-1 of the Social Security Code, an article L. 174-1-2 is inserted as follows:
"Art. L. 174-1-2. - A portion of the amount of the regional staffing referred to in section L. 174-1-1 may be transferred, by order of the Director General of the Regional Health Agency, to the regional intervention fund referred to in theArticle L. 1435-8 of the Public Health Code. Similarly, a portion of the amount of the regional intervention fund that is delegated to the regional health agency may be transferred to the regional staffing mentioned in section L. 174-1-1. These transfers may not result in any of the endowments concerned being reduced beyond an amount determined by a decree of ministers responsible for health and social security within 1% of the amount of the regional endowments concerned.
"The year-to-year transfers are taken into account at the end of the year by correction, on the one hand, of the amount of the objective referred to in the same article L. 174-1-1 and, on the other, of the staffing mentioned in 1° of Article L. 1435-9 of the Public Health Code. »
II. ― The 1st of Article L. 1435-9 of the Public Health Code is supplemented by a sentence as follows:
"It may be revised over the course of the year to take into account transfers decided under Article L. 174-1-2 of the Social Security Code. »
I. ― The Social Security Code is thus amended:
1° In the second paragraph of Article L. 162-22-14, the words: "as well as the terms and conditions of distribution between the plans of the sums paid by the compulsory health insurance plans" are deleted;
2° Section L. 162-22-15 is amended as follows:
(a) In the first paragraph, after the word "paid", the words are inserted: "at the establishments mentioned in (a), (b) and (c) in Article L. 162-22-6, on the one hand, and at the establishments mentioned in the same article, on the other hand,"
(b) The second paragraph is deleted;
3° Section L. 174-2 is amended as follows:
(a) The second paragraph is deleted;
(b) At the end of the last paragraph, the words: "and, in particular, the criteria for the distribution of such allocations" are deleted;
4° At the end of the second paragraph of articles L. 174-2 and L. 174-9-1, the reference: "L. 174-2" is replaced by the reference: "L. 175-2";
5° The second paragraph of Article L. 174-8 is as follows:
"The distribution of funds to institutions and services is determined by decree of ministers responsible for social security and health. » ;
6° In the last paragraph of Article L. 174-12, the words: "and spread among regimes" are deleted;
7° The last sentence of the first paragraph of Article L. 174-15-1 is deleted;
8° Chapter V of title VII of Book I is supplemented by an article L. 175-2 as follows:
"Art. L. 175-2. - The amounts paid in respect of the annual plans and endowments referred to in articles L. 162-22-15, L. 162-22-16, L. 174-1, L. 174-12 and L. 174-15-1 are distributed among the health insurance plans according to the coefficients fixed by decree of the ministers responsible for social security and health according to the expenses observed, for each plan, in the common system of information referred to inArticle L. 6113-8 of the Public Health Code for the last known fiscal year. »
II. ∙ The second paragraph of Article L. 6416-4 of the Public Health Code is deleted.
III. ― In the second sentence of the last paragraph of section 14 of Act No. 94-628 of 25 July 1994 on the organization of work time, recruitment and transfer in the public service, the reference is "L. 174-2" and the reference is "L. 175-2".
IV. ― Section 33 of the Social Security Financing Act 2004 (No. 2003-1199 of 18 December 2003) is amended as follows:
1° In the last paragraph of I, after the year: "2016", the words are inserted: "for acts and external consultations and no later than March 1, 2018 for other hospital services that are billable to compulsory health insurance,"
2° It is re-established a VII as follows:
« VII. ― Until the end of the exemption under I, section L. 175-2 of the Social Security Code also applies to expenses related to hospitalization benefits. »
V. ― I and 2° of IV come into force as of January 1, 2014 and apply, where applicable, to the accounting regulation of the 2013 fiscal year in 2014.
I. ― Experimental as of April 1, 2014 and for a period of three years, the delivery of human-use drugs belonging to the antibiotic class in pharmacy pharmacies is done individually, when their pharmaceutical form allows.
II. ∙ A decree determines, for these drugs, the conditions for the designation of the defects of the regions selected to participate in this experiment. It also defines, for the drugs involved, the modalities of issuing, engaging the responsibility of the various actors in the pharmaceutical industry in the context of this experimentation, packaging, labelling, information of the insured and traceability, after consultation with the professionals involved. It determines, depending on the selling price to the public mentioned atArticle L. 162-16-4 of the Social Security Code, the rules for setting the price for the unit of sale to the public, for health insurance and billing, and for the terms and conditions of financing that may be implemented.
III. ― Experimentation is subject to an assessment in accordance with the terms set out in the Order in Council in II of this Article.
IV. ― The Government shall submit to Parliament, no later than 31 July 2017, a report which provides an assessment of the experiment under this section, including its impact on expenditures, the organization of the pharmaceutical industry and the proper use of the drugs concerned.
I. ― Title II of Book I of Part 5 of the Public Health Code is amended as follows:
1° The 15th of Article L. 5121-1 is amended as follows:
(a) At the beginning, the mention is added: "a)";
(b) Two subparagraphs are added:
"A biological drug may only be referred to as a reference biological drug if its authorization has been issued in the light of a record that contains, under regulatory conditions, all necessary and sufficient data for its evaluation alone;
“(b) A similar biological group, the grouping of a reference biological drug and its similar biological medicines, as defined in this 15°. They are grouped within the reference list of similar biological groups established by the National Drug Safety Agency and Health Products; »
2° Section L. 5121-10-2 is amended as follows:
(a) In the first sentence of the first paragraph, after the words: "defined to", the reference is inserted: "a";
(b) At the beginning of the third preambular paragraph, a sentence should read:
"The director general of the agency shall register the similar biological drug in the reference list of the similar biological groups provided for in b of the same 15th at the end of a period of sixty days, after having informed of the issuance of the marketing authorization of the holder of the marketing authorization of the reference biological drug. » ;
(c) In the last paragraph, after the reference: "this article", the words are inserted: ", with the exception of the third paragraph,"
3° Article L. 5121-20 is supplemented by a 19° as follows:
« 19° The registration procedure for the reference list of similar biological groups referred to in Article L. 5121-1 (b) and Article L. 5121-10-2 as well as the contents of this list, including the name of the biological drugs concerned, their dosage, dosage, dosage and therapeutic indication. » ;
4° After the article L. 5125-23-1, insert articles L. 5125-23-2 and L. 5125-23-3 as follows:
"Art. L. 5125-23-2. - In case the prescriptor initiates treatment with a biological drug, it deals with the prescription the express mention "in initiation of treatment". When the treatment is renewed, except in the patient's interest, the same biological medicine as the one originally issued to the patient is prescribed and the prescriptor refers to the prescription the express mention "non-replaceable, in continuity of treatment". In all cases, the prescriptor may exclude, for specific reasons held by the patient, the possibility of substitution by the express "non-replaceable" reference to the prescription in exclusively handwritten form.
"Art. L. 5125-23-3. - By derogation from the first paragraph of Article L. 5125-23, a pharmacist may, by substitution with the prescribed biological drug, issue a similar biological drug when the following conditions are met:
« 1° The similar biological medicine issued belongs to the same similar biological group referred to in b of 15° of article L. 5121-1;
« 2° The substitution is made in initiation of treatment or in order to allow continuity of treatment already initiated with the same similar biological medicine;
« 3° The prescriptor did not exclude the possibility of this substitution;
« 4° If the prescribed medication is on the list referred to in the first paragraph of Article L. 162-17 of the Social Security Code, that substitution is made under the conditions provided for in Article L. 162-16 of the same code.
"When the pharmacist delivers a similar biologic drug from the same group by substitution, the pharmacist lists the name of the medication that he has issued on the prescription and informs the prescriptor of that substitution.
"The pharmacist ensures the dispensation of the same biological medicine when renewing the prescription or a new treatment order.
"When a large packaging is available for the similar biological form of the drug and the treatment is prescribed for at least three months, including by multiple renewal of a monthly treatment, the pharmacist delivers a large packaging.
"The terms and conditions for the application of this article, including the conditions for the substitution of the biological drug and the information of the prescriber on the occasion of this substitution of the nature to ensure continuity of treatment with the same drug, are specified by decree in the Council of State. »
II. ― In the fifth paragraph of Article L. 162-16 of the Social Security Code, after the reference: "L. 5125-23", the reference is inserted: "or Article L. 5125-23-3" and the words "the most expensive" are replaced by the words "or the most expensive similar biological medicine".
I. ― Section 4 of Chapter II of Title VI of Book I of the Social Security Code is amended as follows:
1° Section L. 162-16-5-1 is amended as follows:
(a) In the first sentence of the first paragraph, after the reference: "public health code", the words are inserted: "or supported under Article L. 162-16-5-2";
(b) The first sentence of the last paragraph is amended as follows:
― the words "the latter asks" are replaced by the word "the";
― the words "to reverse" are replaced by the word "reverse";
― the words "all or part of" are deleted;
2° After the article L. 162-16-5-1, an article L. 162-16-5-2 is inserted as follows:
"Art. L. 162-16-5-2. - I. A drug that, prior to obtaining its marketing authorization, has been granted a temporary authorization of use provided for in the 1° of Article L. 5121-12 of the Public Health Code may, from the date on which temporary use authorization ceases to produce its effects, be purchased, provided, supported and used for the benefit of patients by public authorities for an indication that meets one of the following situations:
« 1° The indication has been the subject of temporary authorization for use and is mentioned either in the marketing authorization or in an extension of marketing authorization being evaluated by the competent authorities;
« 2° The indication has not been the subject of the temporary authorization for use, is mentioned in the marketing authorization and either there is no therapeutic alternative to the mandatory social security regimes identified by the High Health Authority, or the patient is in default of treatment or contraindication to the identified therapeutic alternatives.
"By derogation from the first paragraph of this I, where the treatment has been initiated under a temporary authorization for use is referred to in 1° of the I of the same article L. 5121-12 in an indication not taken up in the marketing authorization, or referred to in 2° of the same I, the care of the drug is allowed, provided that the indication has not been subject to an unfavourable assessment under the market direction first paragraph of Article L. 5121-9 of the Public Health Code.
“II. ― The care of the indications referred to in 2° of I of this section is authorized on the advice of the High Health Authority, seized by the National Agency for Safety of Medicine and Health Products.
"The referral is transmitted within two weeks of the advice of the Human Drugs Committee.
"The High Health Authority shall mention, for each indication concerned, the therapeutic alternatives under articles L. 162-17, L. 162-17-2-1 or L. 162-17-2-2 of this Code orArticle L. 5123-2 of the Public Health Code. It transmits its opinion to the ministers responsible for health and social security as well as to the agency and makes it public, no later than one month after obtaining the marketing authorization.
"III. ― The care referred to in I of this article shall last until a decision on the registration of this drug, under its marketing authorization, on one of the lists referred to in first paragraph of Article L. 5123-2 of the Public Health Code or in the first two paragraphs of Article L. 162-17 of this Code has been taken and, if any, until the notice of fixing of the liability or price has been published.
"This section ceases to apply if no application for registration on any of the lists referred to in first paragraph of Article L. 5123-2 of the Public Health Code or section L. 162-17 of this code has not been filed, for the drug considered, within one month of obtaining its marketing authorization. »
II. ― I comes into force as of January 1, 2014. Specialties that benefited from provisions of section 24 of Act No. 2011-2012 of December 29, 2011 on the strengthening of the health safety of the drug and health products and for which no decision has been made, under their marketing authorization, on their listing first paragraph of Article L. 5123-2 of the Public Health Code or one of the lists mentioned in both first paragraphs of Article L. 162-17 of the Social Security Code continue to benefit from the provisions of Article 24 until 1 August 2014.
As a derogatory, a drug that, prior to obtaining its marketing authorization, has only been granted a temporary authorization of use provided for in the 2° of Article L. 5121-12 of the Public Health Code may, from the date of the end of the granting of the temporary authorization of use established by the National Drug Safety Agency and Health Products, be purchased, provided, supported and used for the treatment of new patients in all indications of its marketing authorization, under the conditions set out in this section, provided that the marketing authorization was granted between January 1, 2014 and July 1, 2014.
III. ― The Government shall report annually to Parliament on the application of this Article.
I. ― Section 1 of Chapter VIII of Title III of Book I of the Social Security Code is amended as follows:
1° The last two sentences of the first paragraph of Article L. 138-9 are thus written:
"For generic specialties defined at a of 5° of Article L. 5121-1 of the Public Health Code, for specialties listed in the directory of generic groups pursuant to the last two sentences of the b of the same 5° and for the reference specialties defined in the a dudit 5° whose selling price to the public is identical to that of the other specialties of the generic group to which they belong, this ceiling is fixed by decree of ministers responsible for health, social security, economy and budget, within 50% of the price manufacturer excluding taxes. For non-general specialties subject to a flat rate of liability, the ceiling is fixed by the above-mentioned order, within 50% of the price manufacturer excluding taxes corresponding to the flat rate of liability. » ;
2° An article L. 138-9-1 is added as follows:
"Art. L. 138-9-1.-Any supplier of generic specialties defined at a of 5° of Article L. 5121-1 of the Public Health Code is required to report to the Economic Committee for Health Products referred to in Article L. 162-17-3 of this Code the total amounts, by calendar year and by pharmaceutical specialty, non-tax business figures made in France and discounts, discounts and commercial and financial benefits assimilated of any kind, including pay for services provided for inArticle L. 441-7 of the Commercial Codein accordance with Article L. 138-9 of this Code, for the sale of these repayable pharmaceutical specialties to pharmacy deposits.
"When the declaration provided for in this section has not been made within the required time frame or when this statement is manifestly inaccurate in the light of, among other things, the elements transmitted by the bodies responsible for the recovery of social security contributions, the Economic Committee for Health Products may, after the supplier concerned has been put in a position to submit its observations, an annual financial penalty to the supplier's expense. The amount of the penalty may not exceed 5% of the turnover excluding sales taxes referred to in the first paragraph of this section carried out in France by the supplier for the last fiscal year ended. The penalty is re-conductable, if applicable, each year.
"The amount of the penalty is determined according to the severity of the penalty breach.
"The penalty is recovered by the organizations referred to in section L. 213-1 designated by the Director of the Central Agency for Social Security Agencies. Sections L. 137-3 and L. 137-4 are applicable to the recovery of the penalty. Its product is allocated to the National Health Insurance Fund for Employees. The appeal against the decision making this penalty is an appeal of full jurisdiction.
"Organizations responsible for the collection of social security contributions are empowered to verify, as part of their controls, the data relating to the declarations made by suppliers. These controls are transmitted to the Economic Committee for Health Products.
"Terms and deadlines for reporting amounts of business figures and discounts, dividends and trade and financial benefits assimilated of any kind, including compensation for services provided for inArticle L. 441-7 of the Commercial Code, granted as well as the procedural rules and times applicable to the financial penalty are defined by decree in the Council of State. »
II. ― Transitional and until the date of entry into force of the order referred to in first paragraph of Article L. 138-9 of the Social Security Codein its writing resulting from the I of this article, the ceilings mentioned in the last two sentences of the same paragraph shall be set at 17 per cent.
After article L. 162-16-1 of the Social Security Code, an article L. 162-16-1-1 is inserted as follows:
"Art. L. 162-16-1-1. - For mutual pharmacies and pharmacies of mining companies, a specific order, in the light of the agreement referred to in article L. 162-16-1, in particular for the provisions provided for in 2°, 4°, 5°, 7° and 8° of the same article, those made applicable to them and, where applicable, the special conditions to which their implementation is subordinate. »
I. ― The same code is amended:
A. ― Section L. 162-22-7 is amended as follows:
1° The first paragraph is preceded by the mention: "I. ―";
2° The same paragraph is supplemented by a sentence as follows:
"This list specifies the only therapeutic indications that are entitled to the care of medications in addition to the hospitalization benefits referred to in Article L. 162-22-6. » ;
3° It is added a II as follows:
“II. ― Where the regional health agency finds, in particular on the basis of the national analysis of the evolution of the requirements of the pharmaceutical specialties and of the products and benefits mentioned in I, within a health establishment, the requirements not in accordance with the references and recommendations elaborated by the High Health Authority, the National Cancer Institute or the National Agency for the Safety of Medicine and Health Products, it may conclude an annual contract amendment to the contract mentioned
"In the event of a refusal by the establishment to sign the actor referred to in the first paragraph of this II or in the event of a manifest failure to comply with these provisions, the regional health agency may, after the establishment has been able to present its observations and taking into account the deficiencies found, make a reduction of 10% of the health insurance share for a period of one year. If applicable, this reduction is cumulative with that resulting from I, within the maximum limit of 30% of the share taken care by the health insurance.
"The terms and conditions of application of this II shall be determined by decree. » ;
B. ― Section L. 162-22-7-2 is repealed.
II. ― The first paragraph of Article L. 5123-2 of the Public Health Code is supplemented by a sentence as follows:
"This list specifies the only therapeutic indications that are entitled to medications. »
III. ―Article L. 162-22-7-2 of the Social Security Code continues to apply to action plans made prior to the date of promulgation of this Act, until their expiry.
Chapter II of Title VI of Book I of the Social Security Code is thus amended:
1° After Article L. 162-1-7-2, an article L. 162-1-8 was reinstated as follows:
"Art. 162-1-8.-In the absence of prioritization by the commissions provided for in the second paragraph of Article L. 162-1-7, within a period not exceeding five months from the transmission to the National Union of Health Insurance Funds of the opinion of the High Health Authority referred to in the third paragraph of the same Article, of an innovative act not falling within the scope of Article L. 162-1-7-1 and whose list L. 5211-1 or L. 5221-1 the Public Health Code, the National Union of Health Insurance Funds can proceed with the prioritization of this act.
"When the faculty provided for in the first paragraph of this article is used, the decision to register this act shall be sent by the National Union of Health Insurance Funds to the ministers responsible for health and social security within a maximum period of thirty days from the expiry of the period referred to in that first paragraph.
"In the absence of a decision by the National Union of Health Insurance Funds within the time limit mentioned in the second paragraph, the Union shall inform the Ministers responsible for health and social security and shall specify the reasons for it.
"The modalities for the application of this article, including the definition of the innovative act, based in particular on the improvement of the expected service of the act, are determined by decree in the Council of State. The deadlines are set by decree. » ;
2° Article L. 162-1-7-1 is supplemented by two paragraphs as follows:
"In the absence of a decision to register innovative acts whose registration on the list provided for in Article L. 162-1-7 of this Code is necessary for the use or care by the health insurance of one of the health products defined in Articles L. 5211-1 or L. 5221-1 of the Public Health Code within a maximum period not exceeding six months from the transmission to the National Health Insurance Union
"The modalities for the application of this article, including the definition of the innovative act, based in particular on the improvement of the expected service of the act, are determined by decree in the Council of State. The deadlines are set by decree. »
Before 1 May 2014, the Government submits to Parliament a report on the allocation of the expansion of the contribution on the costs of promoting medicines and medical devices to the perennial and independent funding of associations representing users of the health system.
After the fourth paragraph of Article L. 162-1-11 of the Social Security Code, it is inserted a paragraph as follows:
"National Health Insurance Funds can put in place smoking cessation assistance programs to provide advice and support to encourage tobacco cessation to the attention of individuals who are receiving the prescription of nicotine substitution treatment. »
Chapter II of title VI of book I of the same code is amended as follows:
1° After Article L. 162-4-4, an article L. 162-4-5 is inserted as follows:
"Art. L. 162-4-5.-A doctor who prescribes a contraceptive for a minor insured of at least fifteen years referred to in the 21st of section L. 322-3 or prescribes a medical biology examination for a birth control prescription and a medical biologist who performs these examinations shall be required to provide the insured with a pre-exemption of costs on the share of expenses incurred by the health insurance. The physician is also required to provide this exemption for actions leading to the laying, changing or withdrawal of a contraceptive; This exemption is supported by health insurance via the professional card of the practitioner. » ;
2° An article L. 162-8-1 is reinstated as follows:
"Art. L. 162-8-1.-The midwife who prescribes a contraceptive for a minor insured of at least fifteen years referred to in the 21st of section L. 322-3 or prescribes medical biology examinations for a contraceptive prescription is required to have this insured benefit from a pre-charge exemption on the share of expenses incurred by the health insurance. It is also obligated to have it benefited from this exemption for acts giving rise to the laying, changing or withdrawal of a contraceptive; This exemption is supported by health insurance via the professional card of the practitioner. »
I. ― Book VIII of the same code is amended as follows:
A. ∙ Title VI is amended as follows:
1° Article L. 861-1 is supplemented by a paragraph as follows:
"Students receiving certain benefits referred to in theArticle L. 821-1 of the Education Code, determined by decree of ministers responsible for higher education and social security, may, as a personal measure, benefit from supplementary protection under the conditions defined in Article L. 861-3 of this Code. » ;
2° Chapter III is amended to read:
(a) In the first sentence of the first paragraph of Article L. 863-1, after the word: "individuals" are inserted the words: "selected as part of the competition procedure provided for in Article L. 863-6, respecting the conditions set out in Article L. 871-1 and";
(b) Article L. 863-6 is as follows:
"Art. L. 863-6. - The benefit of the tax credit referred to in Article L. 863-1 is reserved for individual supplementary health insurance contracts that meet the conditions set out in Article L. 871-1 and selected after a competition procedure. The purpose of this procedure is to select contracts that offer at best price guarantees at least as favourable as those provided for in the same article L. 871-1. It is governed by provisions defined by decree in the Council of State, in accordance with the principles of transparency, objectivity and non-discrimination.
"This decree sets out, among other things, the rules intended to guarantee sufficient prior advertising, the conditions for the admissibility and eligibility of applications, the criteria for the selection of contracts, the level or levels of the management of the expenses within the scope of the guarantees mentioned in the first paragraph and the minimum number of contracts selected for each level of guarantee.
"The list of contracts thus selected is made public and is communicated by the health insurance funds to the beneficiaries of the certificate of the right using the payment of supplementary health insurance. » ;
(c) Article L. 863-7 is as follows:
"Art. L. 863-7. - Upon the expiry of its right to the deduction provided for in Article L. 863-2, any person who has benefited from a contract referred to in Article L. 863-6 shall receive from the agency to which it has contracted the proposal to extend it for a period of one year or to subscribe a new contract offered by that agency and selected in the procedure referred to in Article L. 863-6. This contract is proposed at the same rate as that applicable to beneficiaries of the certificate of entitlement to assistance in the payment of supplementary health insurance before the deduction under section L. 863-2. » ;
B. ― Section L. 871-1 is amended as follows:
1° At the end of the first sentence of the second paragraph, the words: "subject to section L. 161-36-2" are replaced by the words: "as mentioned in theArticle L. 1111-15 of the Public Health Code » ;
2° The last paragraph is replaced by two subparagraphs:
"In addition, they provide for the total or partial care of all or part of the interest of the insured at the basic rates for the calculation of health insurance benefits provided for in I of section L. 322-2 for benefits covered by mandatory plans, including prevention benefits, and the daily package provided for in section L. 174-4.
"They set out the conditions under which tariff overtakings on physician consultations and actions may be taken into account, as well as the costs incurred, in addition to liability rates, for prosthetic dental orthopaedics and for certain individual medical devices eligible for reimbursement, including medical optics devices. These conditions may include separate coverage caps per benefit category, including, in the case of prothetic or dentofacial dental care and certain individual medical devices, minimum levels of care. »
II. ∙ Articles L. 863-1, L. 863-6 and L. 863-7 the Social Security Code, in its writing resulting from 2° of the A of the I of this article, shall apply to supplementary individual health contracts signed or renewed as of January 1, 2015.
Contracts in progress on the effective date of this Act shall remain eligible for the benefit of the tax credit referred to in section L. 863-1 of the same code until the date on which they terminate.
The B of I comes into force, according to the terms defined by decree in the Council of State, no later than 1 January 2015.
III. ― At the first sentence of the third paragraph of Article L. 863-1 of the Social Security Code, the amount "500 euros" is replaced by the amount " 550 euros".
IV. ― Is obligatory the information of the beneficiary of the assistance to the acquisition of a health supplement by the complementary organizations of the expiration date of the contract and the possibility of renewing or not this contract with the benefit of the deduction mentioned in theArticle L. 863-2 of the Social Security Codeat least two months before the contract expires.
[Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2013-682 DC of 19 December 2013. ]
[Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2013-682 DC of 19 December 2013. ]
I. ― Section L. 613-8 of the same code is amended as follows:
1° The second paragraph is amended to read:
(a) The reference: "of Article L. 621-70" is replaced by the reference: "of Book VI";
(b) The words: "the friendly appeal board of the regional mutual fund" are replaced by the words: "the commission of heads of financial services and representatives of social security and unemployment insurance organizations or the friendly appeal board of the independent social system fund";
(c) The words: "decision of the regional mutual fund" are replaced by the words: "decision of the said commissions";
2° At the beginning of the third paragraph, the words "By derogation from the provisions of the first paragraph of this article" are deleted.
II. ― Book VII of the Rural and Maritime Fisheries Code is amended as follows:
1° Article L. 732-15 is supplemented by three paragraphs as follows:
"In order to benefit from the payment of the daily allowances provided for in section L. 732-4, the insured person must be up to date from the contribution referred to in section L. 731-35-1.
"When the court determines a plan for safeguarding or reorganizing justice in accordance with Book VI of the Commercial Code or when the commission of the heads of financial services and representatives of social security and unemployment insurance or the Agricultural Social Mutual Fund grants to the insured a spread of the payment of the contributions, the latter shall be restored in its rights to the daily allowances as from the judgment or decision of the commission or credit union,
"A decree sets the conditions for the application of this article. » ;
2° Article L. 732-4, in its writing resulting from the 3rd I of Article 71 of Act No. 2012-1404 of 17 December 2012 on social security financing for 2013, is thus amended:
(a) After the fifth preambular paragraph, a sub-item reads as follows:
"In the event of an interruption of work, the insured person sends to the medical control department of the agricultural social mutuality fund, within a period determined by decree, a notice of termination of work that includes the signature of the doctor. In the event of failure to comply with this deadline, the director of the agricultural social mutuality fund may apply a penalty. A decree sets the level of this sanction, within seven days of suspension of compensation from the date of receipt of the work order by the caisse, as well as the conditions under which it is pronounced. » ;
(b) At the penultimate paragraph, after the word: "articles", is inserted the reference: "L. 323-5,"
3° Article L. 752-24 is amended as follows:
(a) The first paragraph is as follows:
"Any work accident and any occupational illness suffered by the Chief Operating Officer or other persons referred to in Article L. 752-1 shall be reported to the Agricultural Social Mutual Fund, within a period of time and the conditions established by decree. In the event of failure to comply with this deadline, the director of the agricultural social mutuality fund may apply a penalty. A decree sets the level of this sanction, within seven days of suspension of compensation from the date of receipt of the work order by the caisse, as well as the conditions under which it is pronounced. It is the responsibility of the Agricultural Social Mutual Fund to provide evidence of its non-professional nature. » ;
(b) In the last paragraph, the words: "the insurance agency" are replaced by the words: "the agricultural social mutuality fund" and the words: "agricultural social mutuality" are deleted;
4° After the article L. 732-8, an article L. 732-8-1 is inserted as follows:
"Art. L. 732-8-1.-If the agricultural social mutuality fund has not taken the initiative, the insured person may file an application for a disability pension that, to be admissible, must be submitted within a specified period of time by order. » ;
5° In article L. 762-13-1, in his writing resulting from 10° of Article 71 of Act No. 2012-1404 of 17 December 2012 referred to abovethe reference: "of section L. 731-13" is replaced by the references: "of articles L. 731-13, L. 731-35-1 and L. 732-15".
III. ― Act No. 2012-1404 of 17 December 2012 on social security financing for 2013 is amended as follows:
(a) After the reference: "L. 723-1", the end of the first sentence of the second paragraph of Article 37 (b) is deleted;
(b) Section 71, paragraph I, is repealed.
Prior to the submission of the Social Security Financing Bill for 2015, the Government will provide Parliament with a report on how to adapt the conditions for the allocation of daily health insurance and maternity benefits. This report includes the possibility of taking into account the prorated hours worked.
Chapter X of title IV of Book I of the Code of Social Action and Families is thus amended:
1° Au a bis des 1 et 2 du I, au dernière alinéa du III et aux a bis et b bis du V de l'article L. 14-10-5, les mots : « et 2013 » sont modifiés par les années : « , 2013 et 2014 » ;
2° Section L. 14-10-9 is amended as follows:
(a) After the first paragraph of (a), a sub-item reads as follows:
"These credits come to abound the budget of each regional health agency, to the level of a contribution agreed by decision of the director of the National Solidarity Fund for Self-Government within the national amount fixed by decree of ministers responsible for the elderly, persons with disabilities and social security. This order also determines the conditions for the use and allocation of these credits, as well as those in which regional health agencies report on its implementation. » ;
(b) At the end of the last paragraph, the words: "targeted by this article" are replaced by the words: "as mentioned in (b).
Section 67 of Act No. 2011-1906 of 21 December 2011 on social security financing for 2012 is repealed.
I. ― The amount of participation of compulsory health insurance plans in the financing of the fund for the modernization of public and private health facilities is set at €263.34 million for the year 2014.
II. ― The amount of the mandatory health insurance plans for the financing of the National Medical Accident Compensation Board, Iitrogen Diseases and Nosocomial Infections, referred to inArticle L. 1142-23 of the Public Health Codeis set at EUR 138 million for 2014.
III. ― The amount of participation of compulsory health insurance plans in the financing of the Health Emergency Preparedness and Response Facility is set at €22.2 million for the year 2014.
IV. ― The amount of the contribution of the National Solidarity Fund for Self-Government to the financing of regional health agencies for their actions concerning the care and support of older persons and persons with disabilities, referred to in 3° of Article L. 1432-6 of the Public Health Code, is set at 91.37 million euros for the year 2014.
V. ― 1. The amount of the participation of compulsory health insurance plans in the financing of regional health agencies under their management budget is set, for the year 2014, at €162 million, according to a distribution between the plans decided by the ministers responsible for health, social security and agriculture.
2. Section L. 1432-6 of the Public Health Code is amended as follows:
(a) The second is supplemented by the words: "whose amount and distribution between the regimes are fixed annually by decree of ministers responsible for health, social security and agriculture";
(b) At the beginning of the last paragraph, the words: "The contributions provided for in 2° and 3° are determined" are replaced by the words: "The contribution provided for in 3° is determined".
3. The 2 of this V applies from fiscal year 2015.
For the year 2014, the spending targets of the Health, Maternity, Disability and Death branch are set:
1° For all compulsory basic social security schemes, at 194.0 billion euros;
2° For the general social security regime, 169.8 billion euros.
For the year 2014, the national objective of health insurance expenditures for all mandatory basic plans and its sub-objectives are set as follows:
(In billions of euros)
| City care expenses | 81.1 |
| Expenditures on health facilities tariffed to activity | 55,6 |
| Other expenditure on health facilities | 19.9 |
| Contribution of health insurance to expenses in institutions and services for older persons | 8.6 |
| Contribution of health insurance to expenses in facilities and services for persons with disabilities | 9.0 |
| Regional Response Fund expenditures | 3.2 |
| Other support | 1.7 |
| Total | 179.1 |
The Social Security Code is thus amended:
1° The 3rd of Article L. 162-39 is thus written:
« 3° The lump-sum rates of responsibility for the health care provided; the billing price of the thermal care per package, taking into account operating cost factors; » ;
2° Article L. 162-40 is reinstated as follows:
"Art. L. 162-40.-The health care institutions must provide the beneficiaries with additional health protection, as provided for in Article L. 861-3, and assistance in the payment of supplementary health insurance, referred to in Article L. 863-2, medical care at prices not exceeding the flat rates of liability mentioned in Article L. 162-39, 3°. »
Each year, the Government submits to Parliament a report detailing the evolution of care through compulsory health care and evolutionary factors.
For the year 2014, the expenditure targets of the Older branch are set:
1° For all compulsory basic social security schemes, at 221.0 billion euros;
2° For the general social security regime, €177.2 billion.
I. ― The amount of the contribution of the Occupational Accidents and Diseases branch of the General Social Security Plan to the financing of the Asbestos Victim Compensation Fund is set at €435 million for the year 2014.
II. ― The amount of the contribution of the branch Occupational accidents and occupational diseases of the general social security system to the financing of the Asbestos workers' early termination fund is set at 821 million euros for the year 2014.
III. ― The amount of the payment referred to inArticle L. 176-1 of the Social Security Code is set, for the year 2014, to 790 million euros.
At the end of 8° of Article L. 412-8 of the Social Security Code, the words: "working accidents and occupational diseases that occurred outside the performance of the contract of maritime engagement" are replaced by the words and a sentence that reads as follows: "Indemnification of occupational accidents and occupational diseases caused by an inexcusable fault of the employer. A decree determines the conditions for the application of this 8°; "
The seventh paragraph of Article L. 752-6 of the Rural and Maritime Fisheries Code is thus amended:
1° The words: "is total and" are deleted;
2° The words are added: "in the conditions set out in the same paragraph".
For the year 2014, the expenditure targets of the Occupational Accidents and Diseases branch are set:
1° For all compulsory basic social security schemes, 13.3 billion euros;
2° For the general social security regime, $12.0 billion.
I. ― The Social Security Code is thus amended:
1° After the word: "when", the end of the second sentence of the first paragraph of Article L. 522-2 is thus written: "The burden of children is assumed either by a couple whose each member has a professional income or by a single person. » ;
2° Chapter II of Book V title II is supplemented by an article L. 522-3 as re-established:
"Art. L. 522-3.-A higher amount of the family supplement is allocated to the household or to the person whose resources do not exceed a ceiling that varies according to the number of dependent children and is less than that defined in section L. 522-2. This ceiling is increased when the burden of children is assumed either by a couple whose each member has a professional income or by a single person. The level of the resource ceiling varies according to the evolution of prices to be consumed without tobacco.
"The respective rates of the family supplement and the amount of the family supplement are set by decree. » ;
3° Section 3 of Chapter V of Book VII is supplemented by an article L. 755-16-1, as follows:
"Art. L. 755-16-1.-A higher amount of the family supplement is allocated to the household or to the person whose resources do not exceed a ceiling that varies according to the number of dependent children and is less than that defined in section L. 755-16. The level of the resource ceiling varies according to the evolution of prices to be consumed without tobacco.
"The respective rates of the family supplement and the amount of the family supplement are set by decree. »
II. – I comes into force as of April 1, 2014.
I. ― Section L. 531-3 of the same code is amended as follows:
1° After the word "children", the end of the first sentence of the first paragraph is deleted;
2° After the first preambular paragraph, a sub-item reads as follows:
"The basic allowance is paid at a partial rate to households or persons whose resources do not exceed the ceiling set out in section L. 531-2. It is paid at full rate when resources do not exceed a ceiling, defined by decree, which varies according to the number of children born or born and is increased when the charge of the child(s) is assumed either by a couple of which each member has a minimum professional income or by a single person. This ceiling is revalued by order of the minister responsible for social security in accordance with the evolution of prices for tobacco use. » ;
3° At the end of the last sentence of the second paragraph, the reference: "in the preceding paragraph" is replaced by the reference: "in the first paragraph of this article";
4° The third paragraph is deleted.
II. ― In the third paragraph of Article L. 531-2 of the same code, the words "ranking and" are deleted.
III. ― Derogation fromArticle L. 551-1 of the Social Security Code, the amounts of the allowance at birth and the allowance for adoption referred to in Article L. 531-2 of the same code and the amount of the basic allowance for the child's benefit referred to in Article L. 531-3 of that Code, in its writing before the coming into force of this Act, shall, as of April 1, 2014 and until the amount of the supplement mentioned in the same code
IV. ― I and II of this article shall apply as of April 1, 2014, for children born or adopted as of April 1, 2014, and, as of April 1, 2017, for all other children. For people who benefit from the basic allowance mentioned in theArticle L. 531-3 of the Social Security Code and the free choice of mode of custody referred to in Article L. 531-5 of the same code for one or more children born or adopted before April 1, 2014, the resource limits in force as at March 31, 2014 remain applicable, subject to their annual update in accordance with the evolution of consumer prices excluding tobacco. When these persons have, as of April 1, 2014, due to a birth or adoption, a new dependent child, the application of I and II of this article is made for the examination of the rights of all dependent children.
I. ― Article L. 531-4 of the Social Security Code is amended as follows:
1° 2 of the I is thus amended:
(a) After the first preambular paragraph, a sub-item reads as follows:
"The partial rate supplement is attributed to the non-employed worker based on the quotity of activity declared on the honour, provided that this activity does not provide him with a net monthly remuneration or a professional income exceeding amounts defined by decree. Part-rate supplement may also be awarded when the earnings or income are higher than those amounts, as long as they are proportional to the reduction of reported activity. » ;
(b) In the second paragraph, the words “people mentioned in the articles L. 751-1 and L. 772-1 the Labour Code, at 1°, 4° and 5° of Article L. 615-1 and Article L. 722-1 of this Code, in the articles L. 722-4, L. 722-9, L. 722-22 and L. 722-28 the rural code and the marine fishery as well as the » are deleted;
2° The VII is repealed.
II. ― The 1° of I comes into force on April 1, 2014 and the 2° of the same I is applicable to children born or adopted from that same date.
I. ― The fifth paragraph of Article L. 531-5 of the Social Security Code is amended as follows:
(a) In the first sentence, the words: "has a minimum of income from" are replaced by the word "exercise";
(b) The second and third sentences are deleted.
II. ― The last paragraph of Article L. 531-6 of the same code is supplemented by the words: ", provided that the fee applied by the establishment does not exceed a maximum hourly amount fixed by decree".
At the end of the first sentence of the second paragraph of Article L. 542-5 of the same code, the word "January" is replaced by the word "October".
For the year 2014, the spending targets of the Family Social Security branch are set at €59.2 billion.
For the year 2014, the care expenses mentioned in 2° of Article L. 135-2 of the Social Security Code are set at €3.4 billion for the general plan, €400 million for the agricultural wage system and €100 million for the social plan of the independents.
For the year 2014, the forecast of the expenses of the organizations involved in the financing of the mandatory social security regimes is set as follows:
(In billions of euros)
| Old-age solidarity fund | 20.4 |
I. ― The Social Security Code is thus amended:
1° After the 8th of the article L. 221-1, it is inserted a 10° as follows:
« 10° To carry out, for all French social security institutions concerned, with foreign institutions and other relevant institutions, the monitoring, recovery of debts and the settlement of debts, with the exception of those relating to unemployment benefits, arising from the application of the regulations of the European Union, international social security agreements and coordination agreements with the regimes of the local authorities and French territories with their autonomy in the field of social security. » ;
2° The first sentence of the first paragraph of Article L. 767-1 is supplemented by the words: ", subject to the 10th of Article L. 221-1".
II. I comes into force on a date set by decree and no later than January 1, 2015. The recovery of receivables and the settlement of debts provided for in the same I and payable before the date mentioned in the first sentence of this II shall be ensured from that same date by the organization referred to inArticle L. 221-1 of the Social Security Code.
I. ― Book VII of the Rural and Maritime Fisheries Code is amended as follows:
1° Section L. 722-14 is repealed;
2° Article L. 723-43 is amended as follows:
(a) In the first sentence of the first paragraph, the words "and the bodies referred to in articles L. 731-31 and L. 752-14 are authorized" are replaced by the words "is authorized";
(b) In the second paragraph, the words: "and the organizations mentioned in articles L. 731-31 and L. 752-14 are allowed" are replaced by the words: "are authorized" and the word: "they" is replaced by the word "they";
3° In the first paragraph of Article L. 725-1, the words "and the bodies referred to in Article L. 731-30 and" are deleted;
4° Section L. 725-4 is repealed;
5° In the third paragraph of Article L. 725-7, the words: "and the organizations mentioned in Article L. 731-30" are deleted;
6° In Article L. 725-8, the words "or an organization referred to in Article L. 731-30" and the words "or to the body" are deleted;
7° The penultimate paragraph of Article L. 725-12 is deleted;
8° In Article L. 725-23, the words: ", the insurers referred to in Article L. 731-30 and the group of insurers referred to in Article L. 752-14" are deleted;
9° Article L. 725-25 is amended as follows:
(a) In the first paragraph, the words: "organizations referred to in articles L. 731-30 and L. 752-13" are replaced by the words: "boxes of agricultural social mutuality";
(b) In the second sentence of the second paragraph, the words: "recovery bodies" are replaced by the words: "agricultural social mutuality funds";
(c) In the last sentence of the second paragraph, the words: "they" are replaced by the words: "the agricultural social mutuality funds" and the word: "they" is replaced by the word "they";
(d) In the third paragraph, the words: "organisms concerned" are replaced by the words: "plants of agricultural social mutuality concerned" and the second occurrence of the word: "organisms" is replaced by the word "carts";
10° Section L. 726-2 is repealed;
11° Section L. 726-3 is amended as follows:
(a) In the first sentence, the words "as well as the insurers mentioned in articles L. 731-30 and L. 752-13 can" are replaced by the word "can";
(b) In the last sentence, the words "and insurers mentioned in articles L. 731-30 and L. 752-13" are deleted;
12° At the end of the first sentence of Article L. 731-10, the words: "and the organizations mentioned in Article L. 731-30" are deleted;
13° Article L. 731-30 is as follows:
"Art. L. 731-30.-The persons referred to in Article L. 722-10 are insured by the farm social mutuality funds. » ;
14° Articles L. 731-31 to L. 731-34 are repealed;
15° In the third paragraph of Article L. 731-35-1, in its drafting 2° of Article 71 of Law No. 2012-1404 of 17 December 2012 the words "from the group referred to in Article L. 731-31" are deleted;
16° Articles L. 732-6-1 and L. 732-7, in their subsequent drafting, respectively, of 6° and 7° of I of the same article 71, are repealed;
17° Article L. 752-1 is repealed;
18° In the fourth paragraph of Article L. 752-4, the words: "insurance agencies" are replaced by the words: "insured social mutuality funds";
19° Section L. 752-12 is amended as follows:
(a) The second, third and seventh preambular paragraphs are deleted;
(b) The last paragraph is as follows:
"to provide the Minister for Agriculture with the information necessary for the operation of the plan. » ;
20° Article L. 752-13 is as follows:
"Art. L. 752-13.-The persons referred to in Article L. 752-1 are insured by the agricultural social mutuality funds. » ;
21° Section L. 752-14 is repealed;
22° The second paragraph of Article L. 752-15 is deleted;
23° At the penultimate paragraph of Article L. 752-17, the words: "from the grouping referred to in Article L. 752-14" are deleted;
24° In the first paragraph of Article L. 752-20, the words: "and the grouping referred to in Article L. 752-14" are deleted;
25° Article L. 752-23 is amended as follows:
(a) At the beginning of the second sentence of the first paragraph, the words: "The insurer is held" are replaced by the words: "The farm social mutuality fund is held";
(b) In the first sentence of the second paragraph, the words: "the insurance agency is allowed" are replaced by the words: "the agricultural social mutuality fund is allowed";
(c) In the third paragraph and, twice, in the fourth paragraph, the words: "the insurance agency" are replaced by the words: "the agricultural social mutuality fund";
26° Article L. 752-25 is amended as follows:
(a) In the first paragraph, the words: "The insurance organization manager of the plan established by this chapter" are replaced by the words: "The fund for agricultural social mutuality" and the word "kept" is replaced by the word "holding";
(b) In the first sentence of the second preambular paragraph, the words: "the insurance organization manager of the plan established by this chapter" are replaced by the words: "the agricultural social mutuality fund";
(c) In the third paragraph, the words: "the insurance organization manager of the plan established by this chapter" are replaced by the words: "the fund of agricultural social mutuality" and the word "kept" is replaced by the word "holding";
(d) In the first sentence of the penultimate paragraph, the words: "The governing body of the regime established by this chapter" are replaced by the words: "The farm social mutuality fund" and the word "founded" is replaced by the word "founded";
(e) At the end of the last paragraph, the words "only" are deleted;
27° At the beginning of the article L. 752-26, the words: "The insurance agency" are replaced by the words: "The farm social mutuality fund";
28° In the second paragraph of Article L. 752-29, the words ", insurers" are deleted;
29° In Article L. 762-15, the references: "Articles L. 723-9 and L. 731-30 to L. 731-34" are replaced by the reference: "Article L. 723-9";
30° The second sentence of Article L. 762-25 is deleted.
II. ― 2° of section 37 of Act No. 2012-1404 of 17 December 2012 on social security financing for 2013 is repealed.
III. – I and II apply as of January 1, 2014.
IV. ― By derogation from III of this section, except for daily allowances served under theArticle L. 732-4 of the Rural and Maritime Fisheries Code, the benefits provided pursuant to sections L. 732-3 and L. 752-3 of the same code to insured persons who have opted, pursuant to sections L. 731-30 and L. 752-13 of the said Code, in their drafting prior to this Act, for insurance organizations other than agricultural social mutuality funds continue to be paid by the same organizations up to a date, which may be different for each class of benefits set by June 2014
On the date fixed by the decree, the rights and obligations of groups of insurers mentioned in the articles L. 731-31 and L. 752-14 the rural code and the maritime fisheries, in their writing before this Act, are transferred to the organizations of agricultural social mutuality, under conditions established by decree.
As of that same date, the management of the previously constituted reserves on behalf of the branches established in 2° and 4° of Article L. 722-8 of the same code by the groupings of insurance organizations mentioned in Articles L. 731-31 and L. 752-14 of the said Code, in their writing before this Act, is provided by the Central Fund for Agricultural Social Mutuality.
The damage that may result, for the groupings referred to in the same sections L. 731-31 and L. 752-14, in their writing before this Act, from the transfer of the management of the compulsory health insurance plan and the insurance scheme against industrial accidents and the occupational diseases of non-salaries to the funds of agricultural social mutuality at the date fixed under the first paragraph of this IV, and in particular from the transfer of their rights The conditions and the amount of compensation are set by decree.
V. ― The employment contracts of personnel assigned to the activities transferred pursuant to the 13th and 20th I of this Article shall be resumed by the organizations of agricultural social mutuality under the conditions provided for in the articles L. 1224-1 and L. 1224-2 Work code.
VI. – A decree sets out the modalities for the application of IV and V.
I. ― Article L. 8222-6 of the Labour Code is as follows:
"Art. L. 8222-6. - Without prejudice to articles L. 8222-1 to L. 8222-3, any public legal person who has contracted with a company, informed in writing by a supervisory officer of the irregular situation of that company in the light of the formalities referred to in articles L. 8221-3 and L. 8221-5, immediately directed that company to cease this situation without delay.
"The company thus put in place brings to the public, within two months, the evidence that it has put an end to the criminal situation. Otherwise, the contract may be broken without compensation, at the cost and risk of the contractor.
"The public legal entity shall inform the author of the report of the company's actions at its injunction.
"If it fails to comply with the obligations arising from the first and third subparagraphs of this article or, in the event of the continuation of the contract, if the proof of the termination of the criminal situation has not been brought to it within six months of the stay, the legal person of public law shall be held in solidarity with his partner in the payment of the sums mentioned in 1° to 3° of Article L. 8222-2, under the conditions set out in article 82 »
II. ― In the first paragraph of Article L. 243-15 of the Social Security Code, after the reference: "L. 213-1", the reference is inserted: ", L. 611-8".
I. ― Article L. 751-37 of the Rural and Maritime Fisheries Code is supplemented by two paragraphs as follows:
"The same is true when the person was in a concealed workplace, as defined in articles L. 8221-3 and L. 8221-5 of the Labour Code.
"In the cases referred to in this section as well as to Article L. 751-36 of this Code, the Agricultural Social Mutual Fund may impose the penalty provided for in Article L. 162-1-14 of the Social Security Code. »
II. ― Article L. 162-1-14 of the Social Security Code is amended as follows:
1° At the end of the first paragraph of I, 5° of II and the first sentence of the first paragraph of IV and V, the words: "or the credit union referred to in Article L. 215-1 or L. 215-3" are replaced by the words: ", the credit union referred to in Article L. 215-1 or L. 215-3 or the local agency responsible for the payment of occupational and occupational insurance benefits against compulsory occupational insurances
2° The VI is thus amended:
(a) In the first paragraph, the words: "or several caisses referred to in articles L. 215-1 or L. 215-3" are replaced by the words: ", several caisses referred to in articles L. 215-1 or L. 215-3 or the local agency responsible for providing mandatory insurance for work accidents and occupational diseases of the agricultural professions";
(b) In the second paragraph, the words: "or another credit union referred to in articles L. 215-1 or L. 215-3" are replaced by the words: ", another credit union referred to in articles L. 215-1 or L. 215-3 or the local agency responsible for payment of benefits under compulsory insurance against work accidents and occupational diseases of the agricultural professions";
3° At the 1st of the VII, the words: "or the funds referred to in articles L. 215-1 or L. 215-3" are replaced by the words: ", of the funds referred to in articles L. 215-1 or L. 215-3 or of the local agency responsible for paying the benefits under compulsory insurance against occupational accidents and diseases of the agricultural professions".
I. ― The second paragraph of Article L. 351-2-1 of the Construction and Housing Code is as follows:
"Personal housing assistance is not due to persons who are tenants of a dwelling of which they, their spouses, concubines or any person related to them by a civil pact of solidarity, or one of their ascendants or descendants, enjoy on the one hand the property or the usufruct of this dwelling, personally or through social parts of societies, regardless of their forms and objects. By derogation, this assistance may be paid if all the shares of ownership and usufruct of the dwelling so held are below the thresholds set by decree. These thresholds cannot exceed 20%. »
II. ― The Social Security Code is amended as follows:
1° The last paragraph of Article L. 542-2 is as follows:
"The housing allowance is not due to persons who are tenants of a dwelling of which they, their spouses, concubines or any person related to them by a civil covenant of solidarity, or one of their ascendants or descendants, enjoy on the one hand the property or the usufruct of this dwelling, personally or through social parts of societies, regardless of their forms and objects. By derogation, this assistance may be paid if all the shares of ownership and usufruct of the dwelling so held are below the thresholds set by decree. These thresholds cannot exceed 20%. » ;
2° The last paragraph of Article L. 831-1 is as follows:
"The last paragraph of Article L. 542-2 of this Code is applicable to the social housing allowance. »
I. ― The Penal Code is thus amended:
1° After the 4th of article 313-2, it is inserted a 5° as follows:
« 5° Injury to a public person, social welfare agency or public service agency, for the purpose of obtaining an allowance, benefit, payment or undue benefit. » ;
2° The second paragraph of Article 441-6 is as follows:
"It is punishable by the same penalties to knowingly provide a false statement or an incomplete declaration in order to obtain or attempt to obtain, obtain or attempt to obtain from a public person, social welfare agency or a public service agency an allowance, benefit, payment or an undue benefit. »
II. ― The Social Security Code is amended as follows:
1° Article L. 114-13 is repealed;
2° Section L. 114-16-2 is amended as follows:
(a) In the third paragraph, the references: “L. 114-13, L. 162-36”, are deleted;
(b) The beginning of the fourth paragraph is as follows: " — Article L. 351-1 of the code... (the rest without change). » ;
(c) In the fifth paragraph, the reference: ", L. 351-13" is deleted;
(d) The penultimate paragraph is deleted;
3° The last paragraph of Article L. 162-36 is deleted;
4° In article L. 382-29, the reference: "L. 114-13," is deleted;
5° In Article L. 481-2, the words: " Penalties provided for in Article L. 114-13 and higher penalties resulting from other criminal laws if it is purchased" are replaced by the words: "criminal penalties incurred";
6° The second paragraph of Article L. 583-3 is as follows:
"Without prejudice to the criminal penalties incurred, fraud, misrepresentation, inaccuracy or incompleteness of the information collected pursuant to the first paragraph of this article shall set out allegiance, applicant or lessor to the penalties and penalties provided for in Article L. 114-17. » ;
7° In articles L. 612-10 and L. 623-1, the reference: ", L. 114-13" is deleted;
8° In the fourth paragraph of Article L. 821-5, the reference "L. 114-13" is deleted;
9° The second paragraph of Article L. 831-7 is as follows:
"Without prejudice to the criminal penalties incurred, fraud, misrepresentation, inaccuracy or incompleteness of the information collected pursuant to the first paragraph of this article shall expose the individual, applicant or lessor to the penalties and penalties provided for in the first paragraph of this section.Article L. 114-17 of the Social Security Code. »
III. ― Chapter I of Book III title V of the Construction and Housing Code is thus amended:
1° The second paragraph of Article L. 351-12 is as follows:
"Without prejudice to the criminal penalties incurred, fraud, misrepresentation, inaccuracy or incompleteness of the information collected under the first paragraph of this section shall expose the beneficiary, applicant or lessor to the penalties and penalties provided for in the first paragraph of this section.Article L. 114-17 of the Social Security Code.
2° Section L. 351-13 is repealed.
IV. ― Sections L. 751-40 and L. 752-28 of the Rural and Maritime Fisheries Code, the reference: "L. 114-13," is deleted.
V. ― Articles L. 232-27 and L. 262-50 of the Social Action and Families Code are repealed.
VI. ― Part 5 of the Labour Code is amended as follows:
1° Article L. 5124-1 is as follows:
"Art. L. 5124-1.- Unless the offence of fraud may be established, defined and punished in Article 313-1, 5° of Article 313-2 and 313-2Article 313-3 of the Criminal Code, the benefit or attempt to benefit fraudulently from the allowances referred to in Article L. 5123-2 of this Code shall be punished by the penalties provided for inArticle 441-6 of the Criminal Code. The fact of fraudulently obtaining or attempting to fraudulently obtain these allowances is punishable by the same penalty. » ;
2° Article L. 5429-1 is as follows:
"Art. L. 5429-1.- Unless the offence of scam is defined and punishable under Article 313-1, Article 313-2 5 and Article 313-2 5Article 313-3 of the Criminal Code, benefiting or attempting to benefit fraudulently from the assistance allowances to private workers defined in this book, including the lump-sum premium established by Article L. 5425-3 of this Code, shall be punished by the penalties provided for inArticle 441-6 of the Criminal Code. The fact of fraudulently obtaining or attempting to fraudulently obtain these allowances and this award is punishable by the same penalty. » ;
3° At the end of Article L. 5413-1, the words: "a fine of 3,750 euros" are replaced by the words: "the penalties provided for in theArticle 441-6 of the Criminal Code » ;
4° Section L. 5429-3 is repealed.
VII. ― The beginning of last paragraph of section 10-1 of Order No. 2002-149 of 7 February 2002 the extension and generalization of family benefits and social protection in the territorial community of Mayotte is as follows:
"TheArticle L. 581-1 of the Social Security Code is applicable to... (the rest without change). »
VIII. ―section 20-10 of Order No. 96-1122 of 20 December 1996 on the improvement of public health, health insurance, maternity, disability and death, the financing of social security in Mayotte and the Mayotte Social Security Fund is thus written:
"Art. 20-10.-Without prejudice to the criminal penalties incurred, Chapter VII of Title VII of Book III of the Social Security Code is applicable to benefits established in this section. »
IX. ― Article 1 of the Act of September 27, 1941 relating to inaccurate declarations by State or public authorities is repealed.
X. ― Section 22 II of Act No. 68-690 of 31 July 1968 on various economic and financial provisions is repealed.
A N N E X E S
A N N E X E A
REPORT ON THE PATRIMONIAL SITUATION, TO 31 DECEMBER 2012, OBLIGATIONAL BASIC REGIONS AND ORGANIZED ORGANIZATIONS CONCERNING THEIR FINANCING, TO THE AMORTHING OF THEIR DETECTIVE OR TO THE RESERVE TO THEIR PRODUCT AND DISCRIMINATION EXERCICE 2012
I. ― Heritage Situation
Social Security as at 31 December 2012
(In billions of euros)
| Assets | 6.8 | 6.8 | Clean capital | 107.2 | - 100.6 |
| Non-financial assets | 4.1 | 4.0 | Rankings | 32.8 | 32.9 |
| | | | General regime | 0.5 | 0.5 |
| Loans, security deposits and other | 1.8 | 1.9 | Other plans | 4.0 | 3.8 |
| | | | Social Debt Relief Fund (CADES) | 0.2 | 0.2 |
| | | | Retirement Reserve Fund (RRF) | 28.1 | 28.3 |
| Advances, loans granted to social organizations (unions for the management of health insurance institutions, real estate unions of social security organizations) | 0.9 | 0.9 | Reservations | 9.1 | 11.3 |
| | | | General regime | 2.5 | 2.6 |
| | | | Other plans | 5.7 | 6.3 |
| | | | FRR | 0.9 | 2.4 |
| | | | Report again | - 145.8 | - 134,6 |
| | | | General regime | 4.1 | 4.9 |
| | | | Other plans | 1.5 | 0.1 |
| | | | CADES | — 148.3 | ― 139.4 |
| | | | Year result | 5.9 | - 10.7 |
| | | | General regime | 13.3 | — 17.4 |
| | | | Other plans | 1.7 | 1.9 |
| | | | Fonds de solidarité vieuxsse (FSV) | 4.1 | - 3.4 |
| | | | CADES | 11.9 | 11.7 |
| | | | FRR | 1.3 | 0.3 |
| | | | Other | 2.5 | 0.6 |
| | | | FRR | 2.4 | 0.5 |
| | | | General regime/other regimes | 0.1 | 0.1 |
| | | | Risk and expense provisions | 19.9 | 17,9 |
| Financial assets | 57.7 | 58.9 | Financial liabilities | 173.9 | 170.1 |
| Securities and investment securities | 46.8 | 45.1 | Debts represented by a title (bonds, cash notes, euro-papiers) | 162.3 | 162.6 |
| Other plans | 7.3 | 6.9 | | | |
| CADES | 5.6 | 5.3 | General regime | 16.9 | 5.6 |
| FRR | 33.8 | 32.9 | CADES | 145.4 | 156.9 |
| Banking | 10.4 | 13.7 | Debts in credit institutions | 7.4 | 3.7 |
| General regime | 2.6 | 1.3 | General scheme (including deposits and consignments) | 4.0 | 1.4 |
| Other plans | 1.5 | 1.2 | Other plans (including Caisse des dépôts et consignations loans) | 2.3 | 1.3 |
| FSV | 0.8 | 0.3 | CADES | 1.0 | 1.0 |
| CADES | 3.0 | 8.4 | Deposits | 2.2 | 0.2 |
| FRR | 2.4 | 2.3 | General regime | 2.2 | 0.2 |
| Net financial instruments | 0.6 | 0.1 | Net financial instruments debt | 0.0 | 0.1 |
| CADES | 0.2 | 0.1 | FRR | 0.0 | 0.1 |
| FRR | 0.3 | 0.0 | Other | 2.1 | 3.5 |
| | | | Other plans | 0.1 | 0.1 |
| | | | CADES | 2.0 | 3.4 |
| Circulating | 64.0 | 65.4 | Circulating liabilities | 42.0 | 43,7 |
| Benefits | 7.4 | 7.3 | Debts and liabilities (CAP) for recipients | 19.8 | 22.3 |
| Contributions, social contributions and social security taxes | 9.4 | 7.9 | | | |
| Contributions, social contributions and social security taxes | 35.4 | 35.5 | Debts to contributors | 1.3 | 1.2 |
| State claims and other public entities | 8.4 | 8.9 | Debts and CAP in respect of the State and other public entities | 8.5 | 9.7 |
| Products to be received from the State | 0.6 | 0.4 | | | |
| Other assets (different accounts, waiting and regularization accounts) | 2.9 | 5.5 | Other liabilities (different creditors, waiting and regularization accounts) from electric and gas industries | 12.4 | 10.5 |
| Total assets | 128,5 | 131.0 | Total liabilities | 128,5 | 131.0 |
II. – Coverage of deficits
Year 2012
The General Plan accounts were deficits of 13.3 billion euros in 2012. The Maladie branch has thus recorded a deficit of 5.9 billion euros, the Vieillesse branch a deficit of 4.8 billion euros, the Family branch a deficit of 2.5 billion euros and the Occupational Health Accidents (AT-MP) branch a deficit of 0.2 billion euros. In addition, the VSP registered a deficit of € 4.1 billion.
Within the framework Organic Law No. 2010-1380 of 13 November 2010 on social debt management, Act No. 2010-1594 of 20 December 2010 Social Security Funding for 2011 has organized the transfer to CADES, from the year 2011, of the deficits of the branches Disease and Family of the General Plan and, during the year 2012, of the deficits 2011 of the branch Age of the General Plan and the FSV. In accordance with the organic provisions, the fund has been allocated resources to finance these amounts.
Most of the basic regimes other than the general regime have, by construction, balanced annual results or very close to the balance. These are financially integrated regimes to the general regime (agricultural regime outside the branch Retirement of the regime of the operators, sick regimes of the military, ministers of worship and sailors), pension schemes balanced by state subsidies (SNCF, RATP, regimes of the mines and marines), employer regimes (public function of the state), balanced by the latter, and finally by the social regime of the independents, whose deficits
However, several regimes that do not benefit from such balancing mechanisms recorded deficit results in 2012.
With respect to the Retreat branch of the agricultural farmers' regime, whose deficits 2009 and 2010 had been recovered by CADES, the deficit amounted to €1.0 billion (compared to € 1.2 billion in 2011). The Central Fund for Agricultural Social Mutuality (CCMSA) funds these deficits through the use of bank loans.
With respect to the National Pension Fund for Local Government Officials (CNRACL), which became structurally deficit in 2010, the deficit decreased significantly in 2012 (14 million euros, after 0.4 billion euros in 2011 and 0.5 billion euros in 2010) given the exceptional removal of 450 million euros on the reserves of the temporary disability allowance fund for local government officials and 240 million euros on the reserves of the Fonds de Act No. 2012-1404 of 17 December 2012 Social Security Funding for 2013. In order to restore the financial balance of the plan, the Act also provided for an increase in contribution rates in 2013 and 2014.
The deficit of the mine regime amounted to 39 million euros in 2012, after 186 million euros in 2011, as a result of the continuation of the real estate transfer programme initiated by the national autonomous fund for social security in mines. It was covered under short-term borrowings from the Caisse des dépôts et consignations and the Central Agency for Social Security Organizations.
With regard to the National Fund for Electrical and Gas Industries, the deficit amounted to 91 million euros in 2012 (after 46 million euros in 2011). In view of the depletion of previously constituted reserves, an increase in the plan's resources occurred in 2013 under the funding law for that same year.
The deficit of the basic old-age regime of the liberal professions increased from 74 million euros in 2011 to 103 million euros in 2012; In response to this imbalance, an increase in contribution rates in 2013 and in 2014, was planned.
A N N E X E B
REPORTING THE PREVISIONS OF RECETTES AND THE OBJECTIVES OF EXPENSES, BY BRANCHE, OF BASIC EQUIPMENTS AND OF THE GENERAL ASSEMBLY, REVISIONS AND EXPENSES OF BODIES CONCERNING THE FINANCING
This annex describes the evolution of aggregate expenditures, revenues and balances of the general regime, all mandatory basic social security regimes and the Old Age Solidarity Fund (FSV) over the period 2014-2017. At the end of this period, the Government's objective is to return to the balance of all public accounts and particularly those of social security administrations (excluding Social Debt Fund and Retirement Reserve Fund). This path of return to equilibrium should be achieved through ambitious reforms on all branches of social security. Thus, pension reform and that of the Family branch should help preserve the high level of protection of our social insurance system by ensuring its financial sustainability in the medium and long term. These two major reforms are accompanied by the adoption of an ambitious objective of controlling the evolution of health insurance expenditures with, as a target, an evolution of the national health insurance spending target (ONDAM) to 2.4% as of 2014.
In an economic context in the process of recovery but still marked by the consequences of the economic crisis (I), the strategy of return to equilibrium is thus based on a renewed effort to control social spending carried by large-scale reforms on all branches (II), in order to moderate the tax and social pressure on businesses and households (III).
I. ― An economic environment in recovery, but still marked by the consequences of the economic crisis
The macro-economic assumptions used in the construction of the projections annexed to this annex hold a growth forecast of 1.3 per cent for 2013 in the value of the private sector's payroll, the main base of social security resources. The year 2014 would be more favourable, with a 2.2% increase in the private sector's payroll, which would be 3.5 per cent in 2015 and would stabilize at 4.0 per cent in 2016. It would thus regain the average rate of evolution observed between 1998 and 2007 (+ 4.1 per cent).
This increase in the payroll would accompany the gradual increase in the GDP growth rate in volume, which, after being atone in 2012 and 2013, was up to 0.9 per cent in 2014 and is expected to reach 1.7 per cent in 2015.
Multi-year projection assumptions
(percentage)
| GDP (volume) | 0.1 | 0.9 | 1.7 | 2.0 | 2.0 |
| Private salary | 1.3 | 2.2 | 3.5 | 4.0 | 4.0 |
| ONDAM | 2.8 | 2.4 | 2.4 | 2.4 | 2.4 |
| Inflation off tobacco | 0.80 | 1,30 | 1.75 | 1.75 | 1.75 |
II. ― Widespread reforms on the whole
of the branches of social security
The reform of pensions and that of the Family branch lay the foundations for a credible trajectory of return to balance.
The measures affecting the accounts of the Family branch aim to refocus the services on the most fragile audiences, with a view to justice. The basic allowance for the child's reception will be reduced for families whose resources exceed a certain ceiling. The amount of the basic allowance will not be revalued until its amount is equal to that of the family supplement. In addition, the amount of the free choice of activity supplement will be uniformed for all families, the increase that targeted the wealthiest families being eliminated.
In order to reduce the poverty of children and families, the family supplement will gradually be increased by 50 per cent for large families living below the poverty line, a first increase beginning on 1 April 2014. The family support allowance, for isolated parents, will also be gradually increased by 25%. As part of solidarity, the ceiling of the tax benefit associated with the presence of dependent children in the home will, on the other hand, be reduced from € 2,000 to € 1,500 per half-part and the performance of this measure will be affected by the Family branch in 2014.
At the end of these reforms, the balance of the Family branch should be substantially improved and would be at 1 billion euros in 2017 compared to 2.8 billion euros in 2013.
The pension reform aims, on the other hand, to ensure the balance of basic pension plans by 2020 and to maintain this balance by 2040, in accordance with the Commission's recommendations on the future of pensions. Balance measures by 2020 will concern pensioners, assets and employers.
The contributions of the assets and enterprises to the different basic regimes will be increased in the same proportion, measured by the terms set by decree. The increase will be gradual over four years: 0.15 points for assets and employers in 2014, and 0.05 points for the next three years. Ultimately, in 2017, the increase was 0.3 point for assets and 0.3 point for employers.
The contribution of the retirees will be based on two measures: the inclusion of pension increases for pensioners who have raised three or more children in the income tax base and the six-month shift from the revalorization of pensions provided for in section 4 of the bill guaranteeing the future and justice of the pension system, with the exception of the minimum age, the revalorization of the solidarity of April 1
These short-term recovery measures will be accompanied by a measure to address the long-term challenge of extending life expectancy by proposing a gradual evolution of the insurance period required to obtain a full-rate pension.
A steering mechanism will also be put in place: the Retirement Orientation Board will conduct an annual public assessment of the pension system, based on the indicators selected; the Pension Follow-up Committee will, for its part, make an annual notice and will include public recommendations in case of significant deviations from the return to equilibrium trajectory. It will make recommendations, if any, on the measures to be taken and the Government, after consultation with social partners, will take or propose to Parliament corrective measures.
In addition, the bill guaranteeing the future and justice of the pension system aims at improving the retirement rights of fragile audiences. Effective January 1, 2014, the validation modalities for a quarter will indeed be relaxed and it will be possible to validate a quarter with 150 hours of contributions at the CIMS level (compared to 200 today). This measure will allow for the validation of quarters for low-term part-time employees, including women, who will see, moreover, better taken into account the interruptions for maternity leave. Effective January 1, 2014, all maternity leave quarters will be deemed to be paid. Similarly, specific measures will benefit young apprentices and alternates, as well as those who have had clashed careers.
Finally, a significant advance in social rights is planned with the creation of a personal toll prevention account in 2015. This scheme will be funded by an employer's contribution: a minimum contribution from all companies and a contribution from each company that takes into account the specific sustainability. It will allow employees to accumulate points based on exposure to one or more of the inability factors and to use them for training or maintenance of remuneration during a part-time transition or to finance an insurance premium.
As a result of this reform, the deficit of CNAV and FSV is expected to reach €1.4 billion in 2017, the balance being reached in 2020.
The setting up of an NDAM rate of progression to 2.4 per cent in 2014 is finally a very important effort to control health spending and is a more ambitious goal than the one identified in the Public Finance Programming Act passed in 2013 and in the Multi-Year Schedule of the Social Security Financing Act for 2013 (upgrading rate of 2.6 per cent in 2014).
The achievement of this goal is through an effort that is taking place around two axes: the deployment of the national health strategy (NSS) and the continued efforts to control health spending.
The deployment of the SNS must thus improve the organization of care and enhance its efficiency. It is in this sense that the development of ambulatory surgery and telemedicine will continue. The implementation of the SNS also involves the development of new pricing methods adapted to an approach based on the care pathway (measures in particular radiotherapy and chronic kidney failure). The measures listed in this Act will also provide the first milestones for a profound change in activity pricing. Finally, specific measures will promote a better organization of community care, initiated by the Social Security Financing Act for 2013, extending support to multi-professional structures and securing the financing of cooperation between health professionals.
The second is the continuation of health product spending control actions, both in the city and in health facilities. These actions consist of both price reductions negotiated by the Economic Committee for Health Products and a better control of volumes (maintaining a very high rate of substitution of generics, development of a reference list of biosimilary drugs, modernization and simplification of contractual mechanisms for the regulation of drugs listed above...). Medical control efforts will be pursued with ambitious objectives and, in accordance with the preconizations of the Court of Auditors, targeted price reductions will also allow for the regulation of the expenditure of certain city care (radiology and biology).
Finally, an additional sub-objective will be created, which will bring together health insurance expenditures related to the regional intervention fund, thus giving full visibility to an instrument that, through the flexibility of managing its credits to regional health agencies, is essential to the efficient management of health spending.
III. – This recovery effort will be accompanied
moderate intake of new revenue
This effort on the expenditure of all branches of social security will be supplemented by a contribution, which will remain moderate, of new revenues. Indeed, the expected tax gains from reforming the family quotient calculation and taxing employers' participation in the financing of collective contracts for supplementary protection will contribute to the recovery of social security accounts in 2014. The financial bill therefore provides for the allocation of VAT products to the general regime. In addition, the Vieillesse branch will be affective, as of 2015, of the expected gains from the taxation of child pension increases, which are estimated at € 1.2 billion.
A rationalization of the framework for the management of social levies on investment products proposed under this Act should also generate additional revenue.
Finally, the reallocation of these revenues within the social sphere is an opportunity to rationalize the financing modalities, including the recommendations made by the High Council for the Financing of Social Welfare. As a result, CNAF will receive a basket of revenues with general social contribution (CSG), gaming contributions, as well as a portion of the corporate vehicle tax. For its part, the social package will be refocused on the Vieillesse branch and CNAM will receive a high share of the capital's revenues. CSG rates will, for their part, be harmonized.
General plan income, expenditure and balances
(In billions of euros)
| Disease | ||||||||
| Income | 141.8 | 148.0 | 154.9 | 157,5 | 163.8 | 169.1 | 174.8 | 180.7 |
| Expenditure | 153.4 | 156.6 | 160.8 | 165.1 | 169.8 | 174.2 | 178,6 | 183.1 |
| Balance | 11.6 | 8.6 | 5.9 | ― 7.6 | ― 6.0 | - 5.1 | 3.8 | 2.4 |
| Occupational health accidents | ||||||||
| Income | 10.5 | 11.3 | 11.5 | 11.8 | 12.1 | 12.5 | 13.0 | 13.5 |
| Expenditure | 11.2 | 11.6 | 11.7 | 11.5 | 12.0 | 12.1 | 12.3 | 12.5 |
| Balance | 0.7 | 0.2 | 0.2 | 0.3 | 0.1 | 0.4 | 0.6 | 1.0 |
| Family | ||||||||
| Income | 49.9 | 51.9 | 53.8 | 54.8 | 56.9 | 58.7 | 60.4 | 62.1 |
| Expenditure | 52.6 | 54.5 | 56.3 | 57.6 | 59.2 | 60.6 | 62.0 | 63.1 |
| Balance | 2.7 | 2.6 | 2.5 | 2.8 | 2.3 | 1.9 | ― 1.6 | ― 1.0 |
| Old age | ||||||||
| Income | 93.4 | 100,5 | 105.4 | 111.3 | 116.0 | 12.5 | 125,5 | 130.1 |
| Expenditure | 102.3 | 106.5 | 110.2 | 114,6 | 117.2 | 121.0 | 125,5 | 12.5 |
| Balance | 8,9 | ― 6.0 | 4.8 | - 3.3 | 1.2 | 0.5 | 0.1 | 0.6 |
| All consolidated branches | ||||||||
| Income | 285,6 | 300.8 | 314.0 | 323.5 | 336.6 | 348.4 | 361.0 | 373.2 |
| Expenditure | 309.6 | 318.2 | 327.3 | 336.9 | 346.1 | 355,6 | 365,6 | 375.0 |
| Balance | ―23.9 | — 17.4 | 13.3 | 13.3 | ― 9,5 | 7.2 | 4.7 | 1.8 |
Revenues, expenses and balances of all mandatory basic plans
(In billions of euros)
| Disease | ||||||||
| Income | 164.8 | 171.7 | 178,8 | 181.7 | 188.0 | 193,7 | 199.9 | 206.3 |
| Expenditure | 176.2 | 180.3 | 184,7 | 189.4 | 194.0 | 198,9 | 203,7 | 208,7 |
| Balance | 11.4 | 8.5 | 5.9 | 7.7 | ― 6.0 | 5.2 | 3.9 | 2.4 |
| Occupational health accidents | ||||||||
| Income | 11.9 | 12.8 | 13.1 | 13.2 | 13.5 | 13.9 | 14.4 | 14.9 |
| Expenditure | 12.6 | 13.0 | 13.7 | 12.9 | 13.3 | 13.5 | 13.7 | 13.9 |
| Balance | 0.7 | 0.1 | 0.6 | 0.4 | 0.2 | 0.4 | 0.7 | 1.0 |
| Family | ||||||||
| Income | 50.4 | 52.3 | 54.1 | 55.2 | 56.9 | 58.7 | 60.4 | 62.1 |
| Expenditure | 53.0 | 54.9 | 56.6 | 58.0 | 59.2 | 60.6 | 62.0 | 63.1 |
| Balance | 2.7 | 2.6 | 2.5 | 2.8 | 2.3 | 1.9 | ― 1.6 | ― 1.0 |
| Old age | ||||||||
| Income | 183.3 | 194,6 | 203.4 | 212.1 | 219.4 | 226.3 | 234.1 | 241.4 |
| Expenditure | 194.1 | 202,4 | 20.5 | 216,2 | 221.0 | 227,4 | 234.9 | 242.0 |
| Balance | 10.8 | 7.9 | - 6.1 | 4.1 | 1.7 | 1.1 | 0.8 | 0.6 |
| All consolidated branches | ||||||||
| Income | 39.5 | 419.4 | 436.3 | 449.4 | 464,6 | 479.2 | 495.0 | 510.6 |
| Expenditure | 425.0 | 438,5 | 451.4 | 46.6 | 474.5 | 486,9 | 500.6 | 513,6 |
| Balance | - 25.5 | 19.1 | 15.1 | ― 14,2 | ―9.8 | 7.7 | 5.5 | ― 3.0 |
Income, expenditure and balances of the Old Age Solidarity Fund
(In billions of euros)
| Income | 9.8 | 14.0 | 14,7 | 16.9 | 17.0 | 17.5 | 17,9 | 18.4 |
| Expenditure | 13.8 | 17.5 | 18.9 | 19.7 | 20.4 | 20.5 | 20.5 | 20.4 |
| Balance | 4.1 | - 3.4 | 4.1 | 2.7 | - 3.4 | - 3.1 | 2.6 | 2.0 |
A N N E X E C
STATE OF RECETTES, CATEGORIA AND BRANCHE, BASE OBLIGATIONAL EQUIPMENTS AND
AND ASSESSMENT OF RECETTES, BY CATEGORIA, OF BODIES CONCERNING THE FINANCING OF REGIOUS CES
I. ∙ Income by category and branch of mandatory social security schemes
Fiscal year 2014
(In billions of euros)
| Actual contributions | 85.0 | 121.9 | 35.1 | 12.5 | 252.7 |
| State-supported contributions | 1.6 | 1.3 | 0.5 | 0.0 | 3.5 |
| Employer fictitious contributions | 0.6 | 38.0 | 0.0 | 0.3 | 38.9 |
| Widespread social contribution | 64.2 | 0.0 | 10.8 | 0.0 | 74,7 |
| Taxes, taxes and other social contributions | 32.3 | 19.1 | 9.6 | 0.1 | 61.1 |
| Transfers | 1.4 | 38.4 | 0.4 | 0.1 | 29.3 |
| Financial products | 0.0 | 0.1 | 0.0 | 0.0 | 0.1 |
| Other products | 2.9 | 0.5 | 0.5 | 0.3 | 4.2 |
| Income | 188.0 | 219.4 | 56.9 | 13.5 | 464,6 |
II. - Income by category and branch of the general social security system
Fiscal year 2014
(In billions of euros)
| Actual contributions | 75.7 | 72.5 | 35.1 | 11.6 | 193.1 |
| State-supported contributions | 1.3 | 1.0 | 0.5 | 0.0 | 2.8 |
| Employer fictitious contributions | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Widespread social contribution | 55.7 | 0.0 | 10.8 | 0.0 | 66.2 |
| Taxes, taxes and other social contributions | 25.4 | 13.0 | 9.6 | 0.1 | 48.1 |
| Transfers | 3.1 | 29.2 | 0.4 | 0.0 | 22.6 |
| Financial products | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Other products | 2.6 | 0.2 | 0.5 | 0.3 | 3.7 |
| Income | 163.8 | 116.0 | 56.9 | 12.1 | 336.6 |
III. ― Income by category of funding organizations
Compulsory social security schemes
Fiscal year 2014
(In billions of euros)
| Actual contributions | 0.0 |
| State-supported contributions | 0.0 |
| Employer fictitious contributions | 0.0 |
| Widespread social contribution | 11.1 |
| Taxes, taxes and other social contributions | 6.0 |
| Transfers | 0.0 |
| Financial products | 0.0 |
| Other products | 0.0 |
| Total | 17.0 |
François Hollande
By the President of the Republic:
The Prime Minister,
Jean-Marc Ayrault
The guard of the seals,
Minister of Justice,
Christiane Taubira
Minister of Economy and Finance,
Pierre Moscovici
Minister of Social Affairs
and Health,
Marisol Touraine
The Minister of Labour, Employment,
vocational training
and Social Dialogue,
Michel Sapin
Minister of Agriculture,
agri-food and forest,
Stéphane Le Foll
Minister Delegate
to the Minister of Economy and Finance,
Budget Officer
Bernard Cazeneuve
Minister Delegate
Minister of Social Affairs
and Health,
of the elderly
and autonomy,
Michèle Delaunay
Minister Delegate
Minister of Social Affairs
and Health,
Family,
Dominique Bertinotti
Minister Delegate
Minister of Social Affairs
and Health,
Persons with Disabilities
and the fight against exclusion,
Marie-Arlette Carlotti
