Key Benefits:
Publics concerned: Chiefs of farm or agricultural business.
Subject: social protection of non-earmarked agricultural workers; a plate of contributions due by the chiefs of operation or agricultural enterprise carrying on business in society; the nature of the contributions selected for the determination of social capital and the modalities for taking into account the contributions, emission premiums and amounts paid to partners.
Entry into force: the text comes into force on the day after its publication.
Notice: the Act No. 2013-1203 of 23 December 2013 Social Security Funding for 2014 provides that, in agricultural companies subject to corporate tax, household capital revenues collected by the Chief of Operations and by members of his family, when they are associated with non-participation in the corporation, enter the share of the social contributions of the Chief of Operations, for their amount exceeding 10% of the social capital increased by the emission premiums and the sums paid in In agricultural companies subject to income tax, the share of profits exceeding 10% of the social capital plus the emission premiums and the amounts paid in the current account of partners collected by members of the family of the chief of operation or agricultural enterprise also enters the base of its social contributions, when the persons concerned are associated not participants in the work. The decree specifies the nature of the contributions selected for the determination of social capital and the modalities for taking into account the emission premiums and the amounts paid in current account by aligning them with the existing provisions for contributions on the income of the non-earmarked workers of the non-agricultural professions.
References: the decree is taken for the application of theArticle 9 of Act No. 2013-1203 of 23 December 2013 Social Security Funding for 2014. The provisions of Rural Code and Maritime Fishing Amended by this decree may be consulted, in their drafting, on the website Légifrance (http://www.legifrance.gouv.fr).
The Prime Minister,
On the report of the Minister of Social Affairs and Health and the Minister of Agriculture, Agri-Food and Forestry, spokesperson for the Government,
Vu le General Tax Code ;
Vu le Rural Code and Maritime Fishingincluding article L. 731-14;
Vu le Social Security Codeincluding its article R. 131-2;
Vu la Act No. 2013-1203 of 23 December 2013 the financing of social security for 2014, including its article 9;
Considering the advice of the Central Board of Directors of the Agricultural Social Mutuality dated 17 February 2014;
The State Council (Social Section) heard,
Decrete:
The Rural and Maritime Fisheries Code is amended as follows:
1° Section D. 731-32 is replaced by the following provisions:
"Art. R. 731-32. - For the application of the 4th of Article L. 731-14:
« 1° The contributions selected for the determination of social capital are the contributions as defined in 1° of Article R. 131-2 of the Social Security Code ;
« 2° The amounts paid in the current account correspond to the average annual balance of the partner current account as determined under the conditions set out in the 2° of Article R. 131-2 of the Social Security Code ;
« 3° The amount of social capital, emission premiums and amounts paid in a partner's current account is valued on the date mentioned in 3° of Article R. 131-2 of the Social Security Code for income referred to in paragraph 4 of Article L. 731-14 of this Code and, for income referred to in paragraph 4(b) of the same article, on the last day of the fiscal year, as determined under the conditions set out in the sections 12, 36, 37 and 72 the general tax code, in which these revenues were made. » ;
2° In R. 731-32-1, the words "in L. 131-6-3" are replaced by the words "in the fourth paragraph of Article L. 131-6".
The Minister of Finance and Public Accounts, the Minister of Social Affairs and Health, the Minister of Agriculture, Agri-Food and Forestry, spokesperson for the Government, and the Secretary of State responsible for the budget are responsible for the execution of this decree, which will be published in the Official Journal of the French Republic.
Done on 27 June 2014.
Manuel Valls
By the Prime Minister:
Minister of Agriculture, Agri-Food and Forestry, Government Spokesperson,
Stéphane Le Foll
Minister of Finance and Public Accounts,
Michel Sapin
Minister of Social Affairs and Health,
Marisol Touraine
The Secretary of State in charge of the budget,
Christian Eckert
