Key Benefits:
Minister of Social Affairs and Health,
Vu le Social Security Codeincluding article L. 723-19;
Vu le Decree No. 79-316 of 19 April 1979 approving the institution by the Caisse nationale des barreaux français of a mandatory supplementary plan for old age and survivors insurance for lawyers and approving the regulation of the said plan;
Having regard to the decision of 24 August 2010 approving the amendments made to the Regulation of the Supplementary Pension Plan of the French National Bar Fund,
Stop it!
Approved, as annexed to this Order, the amendments to the rules of the complementary legal system.
The provisions of this Order come into force on 1 January 2015.
The Director of Social Security at the Ministry of Social Affairs and Health is responsible for the execution of this Order, which will be published in the Official Journal of the French Republic.
Annex
The regulation of the supplementary old-age insurance plan is amended as follows:
(a) Sections 2-1, 6-1, 7-1, 8, 8-2, 14-1, 17-21 and 22-1 are repealed and sections 9-1, 15-1, 15-1 and 16 respectively become sections 1 to 4 of Schedule II to the Regulations;
(b) In Article 1, after the words: "survivors of lawyers" are inserted the words: "and spouses of lawyers";
(c) Article 2 is as follows:
“Article 2
“Cotizations
"The contributions are collected annually.
"They are based on the professional income defined by theArticle L. 723-15 of the Social Security Code, within the limit of a ceiling fixed by the General Assembly.
"The contributions due by lawyers at the beginning of the activity are based on the income defined for the calculation of the contributions of the basic pension plan for lawyers; they are calculated and recovered under the same conditions.
"Professional income subject to contributions is divided into five tranches each year delimited by a decision of the General Assembly that sets the appeal rate for contributions applicable to each of them.
"The contribution rates are set at 6 per cent for the first tranche, 11.6 per cent for the second tranche, 13.7 per cent for the third tranche, 15.8 per cent for the fourth instalment and 17.9 per cent for the fifth tranche.
"The General Assembly defines each year the purchase and service values of the item.
"The evolution of the point's purchase value cannot be less than the increase in the service value increased by 2.4 points.
"The performance of the complementary pension plan for lawyers, defined by the ratio between the point's purchase value and the point's service value, shall not be, at the end of the transitional period defined in section 23, greater than 7.5 per cent. » ;
(d) Section 3 is amended as follows:
- in the title, the words: "taxable income" are replaced by the words: "final count and final contributions";
- in the first paragraph, after the word: "previous" are inserted the words: "to determine the final amount of this year's contributions" and the words: "before April 30" are replaced by the words: "at the latest of the reporting date set for the base pension plan's contribution count";
- the last three paragraphs are deleted and replaced by a new paragraph, as follows:
"The additional dues due to the credit or the balance payable shall be recovered or charged as of October 30 of that same year. » ;
(e) After Article 3, an article 4 is inserted as follows:
“Article 4
"Representation and Duty of Contributions in the Year of Retirement or Termination of Activity
"Do not be subject to the regulation provided for in Article 3 by contributors who, in the year in which it should have been operated, either do not carry out any activity under the Caisse National des Bars français or have claimed their right to retirement.
"The contributions payable in the event of registration or termination of registration in the bar during the year are calculated under the same conditions as the contributions of the basic pension plan for lawyers; » ;
(f) Section 4 becomes section 5 entitled "Taxing Undeclared Plates" and is amended as follows:
- in the first paragraph, the words: "to the supplementary pension, based on any information obtained from the agencies authorized to provide it. are replaced by the words: "of supplementary pension, within the limit of the fifth tranche of contributions";
- at the end of the article, two paragraphs are added:
"On a statement of income by the lawyer, the taxed amounts may be cancelled, with a 10% increase referred to in the preceding paragraph being reduced in proportion to the amount of the newly calculated contributions.
"The NBFB may proceed on an ex officio basis to establish income on communication or to request income from the tax administration or any social security organization. » ;
(g) After Article 5, a new article 6 is inserted as follows:
“Article 6
“Labour lawyers
"The contributions of employed lawyers have the gross remuneration as defined by theArticle L. 723-6-1 of the Social Security Code and shall be recovered under the conditions and penalties established by the same text. » ;
(h) Section 5 "Payment of contributions" becomes section 7 "Payment of non-earmarked lawyers' contributions" and is amended as follows:
- in the first paragraph, the words: "from the day of the statement by the lawyer of his or her professional income or their attachment by the caisse" are replaced by the words: "in the same conditions as the contributions of the basic pension plan for lawyers. » ;
- at the end of the third paragraph is added the sentence: "On request of the contributor, contributions may be paid by monthly automatic debit under the conditions defined by the French National Bar Fund statutes. » ;
(i) Article 6 becomes Article 8 and, before the first paragraph, is added the title: "Delay increases";
(j) Article 7 becomes Article 9 "Recovery. - Litigation" and the words: "The credit union is authorized to continue the collection of contributions by way of role, rendered enforceable by the first president of each appeal court, on the advice of the Attorney General, that" are replaced by the words: "Unpaid contributions are recovered by way of role under the same conditions and under the same sanctions as the contributions of the basic pension plan of lawyers";
(k) Article 8-1 becomes Article 10 "Conjunctions";
(l) Section 8-3 becomes Article 11 "Conjoints collaborators. - Cotisations. - Recovery. - Taxation » and is thus modified:
- the words: "Article 4" are replaced by the words: "Article 5";
- the words: "Article 8-1" are replaced by the words: "Article 10";
(m) Article 8-4 becomes Article 12 "Resuming activity after liquidation of rights: contributive and declarative obligations" and is amended as follows:
- after the words: "lawyers" are inserted the words: "or joint collaborators";
- the words "articles 2 to 8-3" are replaced by the words "articles 2 to 11";
(n) Article 9 becomes Article 13 and its third paragraph is amended as follows:
- the words: "the acquisition cost" are replaced by the words: "the purchase value";
- the word "fixed" is replaced by the word "fixed";
- the words: "the evolution of the average income of the profession" are replaced by the words: "the financial balance of the regime";
(o) Article 10 becomes Article 14;
(p) Section 11 becomes section 15 and is amended as follows:
In the second paragraph:
- after the words: "All contributions" are added the words: ", under the conditions set out in theArticle L. 723-10 of the Social Security Code » ;
- the words: "However, lawyers who justify sixty years of exercise of their profession can benefit from the supplementary pension, without having to stop their activity. » are deleted.
In the last paragraph, after the words: "payment of contributions", the words are added: "on account justification";
(q) Section 11-1 becomes Article 16 and is amended as follows:
- in the first paragraph, the words: "the value of the fixed point" are replaced by the words: "the service value of the fixed point";
- in the second paragraph, the words: "the value of the point is fixed" are replaced by the words: "the value of the point is fixed";
- in the fourth paragraph, after the words "delay increases", the words "and recovery costs" are inserted;
(r) Article 12 becomes Article 17;
(s) Section 12-1 becomes Article 18 "One-time lump-sum payment" and the words: "the tables of the National Provident Fund" are replaced by the words: "from the TGF05 table annexed to the December 21, 2006 decision on the mortality tables applicable to the contingency institutions";
(t) Section 13 becomes section 19 and is amended as follows:
- in the first paragraph, the words: "from the day of death" are deleted;
- in the third paragraph, the words "Article 14" are replaced by the words "Article 20";
(u) Article 14 becomes Article 20 and the words: "reversion" are deleted.
(v) After Article 20, the words: « Title III Career Constitution » are deleted;
(w) After Article 20, an article 21 is inserted as follows:
“Article 21
"Derived Rights Benefits Effective Date
"In all cases, the reversion pension or the orphan allowance shall take effect on the 1st day of the calendar quarter following the death, provided that the request for liquidation has been made with the CNBF within one year of the death; beyond this period, the pension takes effect on the first day of the calendar quarter following the application. » ;
(x) After Article 26, Title IV becomes Title III and Article 22 becomes Article 27 and is thus amended:
- in the second paragraph, the words: "regimes managed by the caisse and" are replaced by the words: "mandatory plans managed by the caisse" and the words: "foresight" are replaced by the words: "the disability-deceas regime";
- in the third paragraph, the words: "regulation" are replaced by the words: "assigned to the sole complementary pension plan of lawyers";
(y) The title "Annex to the rules of procedure. - Bare. - Actuarial rates » is deleted;
(z) After Article 22 is inserted a title IV "Transitional Provisions" consisting of nine articles as follows:
“Article 23
"Transition period, rates, slices and ceilings
" Effective January 1, 2015, rates, tranches and contribution caps are defined for a transitional period of fourteen successive years under the conditions set out in these Regulations.
“Article 24
“Annexed table
"The rates and contribution rates for the transitional period are set out in the annex to these Regulations.
“Article 25
"Amount of contribution tranches during the transition period
"Through the transitional period, the CNBF General Meeting sets out annually the changes in the amount of the first tranche of contributions, the upper tranches of which are multiple in accordance with the table annexed to these Regulations.
“Article 26
" Assessment class for the first year of the transition period
"In the first year of the transitional period, a lawyer or a collaborating spouse may choose to contribute to one of the five classes of contributions defined under these Regulations.
"In the absence of a choice expressed before January 31 of the year, a non-earmarked lawyer or a collaborating spouse is subject to Class 1.
"The preceding paragraphs apply to employed lawyers subject to the agreement and joint application of the employer to the NBF before December 31 of the year preceding the first year of the transitional period.
“Article 27
" Assessment class for the first year of the transition period in the event of an option prior to one of the optional classes
"By derogation from the principle established in the preceding section, unless otherwise expressed within the time limits set out in the second paragraph of section 26 of these Regulations, a lawyer or a collaborating spouse who has acceded before January 1, 2015 to one of the three additional classes of contributions referred to in section 2-1 of these Regulations in force prior to December 31, 2014 is obligatoryly subject to the class corresponding to the rate of contribution immediately greater than the class of assessment for which he had
" Similarly, an employee lawyer who, on a joint agreement of his employer, had previously contributed to one of the three additional classes of contributions referred to in section 2-1 of the regulations in force prior to January 1, 2015 is obligatoryly subject to the class corresponding to the immediately higher rate of contribution of the second income bracket.
"The employee lawyer and his employer may jointly choose to contribute to one of the classes below or above that defined in the preceding paragraph, upon request expressed no later than January 31 of the year preceding the first year of the transitional period.
“Article 28
"Maximum rate increased
"During the transitional period, a lawyer who has made the choice to contribute to the highest class may choose to increase the highest rate of contribution by 2.5 points. This choice is expressed within the time limits and conditions set out in Article 27.
“Article 29
« Affiliation during the year
"In the event of an affiliation with the French Bar Association in the course of the year, the choice of the class of contributions must be expressed no later than the last day of the calendar month following the notification of the membership by the caisse.
“Article 30
« Contribution class after the first year of the transitional period: non-employed lawyers
"As of January 1, 2016, a non-earmarked lawyer or a collaborating spouse may choose each year to change their class, upon request expressed no later than January 31 of the year in which contributions are due. In the absence of a choice expressed within this period, the rates of the previously applied class are of full right maintained.
“Article 31
« Rate of contribution after the first year of the transitional period: employed lawyers
" Effective January 1, 2016, an employee lawyer and his employer may choose each year, on a joint agreement notified to the NBFB prior to January 1 of the year, to contribute to a higher class or less than that referred to in the previous year. If not so notified, the rate(s) of this class shall apply in full right.
“Article 32
« Change of status during the year
"The non-employed lawyer who becomes an employee shall be subject to Class 1 in the calendar year of this event unless the joint agreement of the employee lawyer and his employer notified no later than one month after the notification to the employer by CNBF of the consideration of his change of status.
"The employee lawyer who becomes non-employed shall be subject to Class 1 during the calendar year of the commencement of his non-earmarked activity, except to notify the NBCF of the choice of a higher class no later than one month after the notification of his or her change of status by the NBCF.
"The preceding paragraphs shall apply subject to the provisions of section 27 in the event of a change of status in the first year of the transitional period. »
Annex 1
Regulation of the supplementary pension plan for lawyers
Scale of rates, slices and ceilings of the transitional period
| Class 1 | 3.00 % | 6.6% | 6.70 per cent | 7.40 per cent | 8.10 per cent |
| Class 2 | 3.75 per cent | 7.40 per cent | 8.45 per cent | 9.50 per cent | 10.55 per cent |
| Class 3 | 4.50 per cent | 8.80 per cent | 10.20 per cent | 11.60 per cent | 13.00% |
| Class 4 | 5.25 per cent | 10.20 per cent | 11.95 per cent | 13.70 per cent | 15.45 per cent |
| Class 5 | 6.6% | 11.60 per cent | 13.70 per cent | 15.80 per cent | 17.90 per cent |
| Class 1 | 3.20 per cent | 6.40 per cent | 7.20 per cent | 8.00% | 8.80 per cent |
| Class 2 | 3.90 per cent | 7.70 per cent | 8.80 per cent | 9.9% | 11.05 % |
| Class 3 | 4.60 per cent | 9,00% | 10.40 per cent | 11.90 % | 13.30 per cent |
| Class 4 | 5.30 per cent | 10.30 per cent | 12.05 per cent | 13.85 per cent | 15.60 per cent |
| Class 5 | 6.6% | 11.60 per cent | 13.70 per cent | 15.80 per cent | 17.90 per cent |
| Class 1 | 3.40 per cent | 6.80 per cent | 7.70 per cent | 8.60 per cent | 9.50 per cent |
| Class 2 | 4.05 per cent | 8.00% | 9.20 per cent | 10.40 per cent | 11.60 per cent |
| Class 3 | 4.70 per cent | 9.20 per cent | 10.70 per cent | 12.20 per cent | 13.70 per cent |
| Class 4 | 5.35 per cent | 10.40 per cent | 12.20 per cent | 1.4% | 15.80 per cent |
| Class 5 | 6.6% | 11.60 per cent | 13.70 per cent | 15.80 per cent | 17.90 per cent |
| Class 1 | 3.60 per cent | 7.20 per cent | 8.20 per cent | 9.20 per cent | 10.20 per cent |
| Class 2 | 4.40 per cent | 8.65 per cent | 10.00 % | 11.40 per cent | 12.75 per cent |
| Class 3 | 5.20 per cent | 10.10 per cent | 11.85 per cent | 13.60 per cent | 15.30 per cent |
| Class 4 | 6.6% | 11.60 per cent | 13.70 per cent | 15.80 per cent | 17.90 per cent |
| Class 1 | 3.80 per cent | 7.60 per cent | 8.70 per cent | 9.80 per cent | 10.90 per cent |
| Class 2 | 4.50 per cent | 8.90 per cent | 10.35 per cent | 11.80 per cent | 13.20 per cent |
| Class 3 | 5.25 per cent | 10.25 per cent | 1.2% | 13.80 per cent | 15.55 per cent |
| Class 4 | 6.6% | 11.60 per cent | 13.70 per cent | 15.80 per cent | 17.90 per cent |
| Class 1 | 4.4% | 8.00% | 9.20 per cent | 10.40 per cent | 11.60 per cent |
| Class 2 | 4.65 per cent | 9.20 per cent | 10.70 per cent | 12.20 per cent | 13.70 per cent |
| Class 3 | 5.30 per cent | 10.40 per cent | 12.20 per cent | 1.4% | 15.80 per cent |
| Class 4 | 6.6% | 11.60 per cent | 13.70 per cent | 15.80 per cent | 17.90 per cent |
| Class 1 | 4.20 per cent | 8.40 per cent | 9.70 per cent | 11.00 % | 12.30 per cent |
| Class 2 | 5.10 per cent | 10.00 % | 11.70 % | 13.40 per cent | 15.10 per cent |
| Class 3 | 6.6% | 11.60 per cent | 13.70 per cent | 15.80 per cent | 17.90 per cent |
| Class 1 | 4.60 per cent | 8.80 per cent | 10.20 per cent | 11.60 per cent | 13.00% |
| Class 2 | 5.30 per cent | 10.20 per cent | 11.95 per cent | 13.70 per cent | 15.45 per cent |
| Class 3 | 6.6% | 11.60 per cent | 13.70 per cent | 15.80 per cent | 17.90 per cent |
| Class 1 | 4.80 per cent | 9.20 per cent | 10.70 per cent | 12.20 per cent | 13.70 per cent |
| Class 2 | 5.40 per cent | 10.40 per cent | 12.20 per cent | 1.4% | 15.80 per cent |
| Class 3 | 6.6% | 11.60 per cent | 13.70 per cent | 15.80 per cent | 17.90 per cent |
| Class 1 | 5.00 % | 9.60 per cent | 11.20 per cent | 12.80 per cent | 14.40 per cent |
| Class 2 | 5.50 per cent | 10.60 per cent | 12.45 per cent | 14.30 per cent | 16.15 per cent |
| Class 3 | 6.6% | 11.60 per cent | 13.70 per cent | 15.80 per cent | 17.90 per cent |
| Class 1 | 5.20 per cent | 10.00 % | 11.70 % | 13.40 per cent | 15.10 per cent |
| Class 2 | 6.6% | 11.60 per cent | 13.70 per cent | 15.80 per cent | 17.90 per cent |
| Class 1 | 5.40 per cent | 10.40 per cent | 12.20 per cent | 1.4% | 15.80 per cent |
| Class 2 | 6.6% | 11.60 per cent | 13.70 per cent | 15.80 per cent | 17.90 per cent |
| Class 1 | 5.60 per cent | 10.80 per cent | 12.70 per cent | 14.60 per cent | 16.50 per cent |
| Class 2 | 6.6% | 11.60 per cent | 13.70 per cent | 15.80 per cent | 17.90 per cent |
| Class 1 | 5.80 per cent | 11.20 per cent | 13.20 per cent | 15.20 per cent | 17.20 per cent |
| Class 2 | 6.6% | 11.60 per cent | 13.70 per cent | 15.80 per cent | 17.90 per cent |
| Single class | 6.6% | 11.60 per cent | 13.70 per cent | 15.80 per cent | 17.90 per cent |
Annex 2
Rules for the acquisition of rights for periods prior to January 1, 2015
Article 1
Points acquired in return for optional contributions prior to January 1, 2015
The points acquired by lawyers and collaborating spouses who have joined one of the optional additional classes in force before 1 January 2015 as defined in Article 2-1 are assigned on the basis of the purchase value of the point fixed annually by the General Assembly pursuant to Article 9 of this Regulation in its writing before 1 January 2015 and added to the individual account of each lawyer interested in forming a total amount of acquired points entitled to the service The points for contributions made in the first, second or third classes account for 35%, 85% or 135% of the points acquired in the second instalment respectively.
Article 2
Attribution of free points to the regime's introduction in 1979
All lawyers active on the date of the regime's implementation shall be assigned free points, within twenty-five years of the effective activity of the lawyer's profession, or first instance omitted, or aggregated. The amount of time taken into account in calculating the period of professional exercise required for the opening of the basic pension entitlement shall not be taken into account for the free allocation of career replenishment points.
Free points are assigned on the basis of 120 points per year, with a maximum allocation of 3,000 points.
Article 3
Attribution of free points to the introduction of optional classes in 1988
The active lawyers who opted between January 1 and December 31, 1988 for one of the additional classes of contributions provided for in section 2-1 of these Regulations in their writing prior to January 1, 2015 shall, for each year, benefit from contributions up to December 31, 1996 from the assignment of free points according to the correspondence set out in the table below:
- the admissibility of the option is subject to the prior regulation, by 31 December 1988, of all contributions and penalties possibly due by the lawyer in the basic plan and in the supplementary old-age insurance scheme;
- - active lawyers who opted between 1 January and 31 December 1988 for one of the additional classes of contribution provided for in section 2-1 of these Regulations in their writing prior to 1 January 2015 and who retire within five years of the implementation of this faculty shall be assigned free points equal to 50% of the supplementary points acquired by contributions in the second instalment between 1 January 1979 and 31 December 1987.
Article 4
Free points under the second income bracket
In addition, lawyers active on the date of the plan's entry into force and contributing to the upper income bracket, as determined by the General Assembly, in accordance with the provisions of Article 2 of these Regulations in its drafting prior to January 1, 2015 shall be assigned, within the limit of fifteen years of seniority, a number of points determined on the basis of the average professional income of the three years preceding the implementation of the complementary regime.
The professional income used as the basis for the calculation of the points referred to in the preceding paragraph is those of the upper portion defined by the regulation of this plan that is considered to be up to 80% of the amount.
Done on 20 June 2014.
For the Minister and by delegation:
By preventing the Director of Social Security:
The Chief of Service, Assistant to the Director of Social Security,
J. Bosredon
