Key Benefits:
Publics concerned: contributors to the general family allowance scheme and mandatory basic pension plans.
Purpose: Reduction in the rate of family allowance contributions and gradual increase in the rates of old-age insurance premiums.
Commencement: This Order applies to family and old-age insurance premiums due as of January 1, 2015.
Notice: This Order is, first of all, a reduction in the rate of family allowance contributions due by employers and independent workers, as provided for in the Pact of Responsibility and Solidarity. As such, it sets out the terms and conditions for the calculation of this reduction, with the maximum rate for 2015 reaching 1.8 points for employers, for paid employees up to 1.6 SMIC, and 3.1 points for self-employed workers.
This Order in Council, secondly, raises the rates of old-age insurance premiums for the years 2015, 2016 and 2017, to a total of 0.3 points, in accordance with the scheme presented at the adoption of the Act of 20 January 2014 guaranteeing the future and justice of the pension system, in accordance with the scheme presented at the adoption of the Act of 20 January 2014. In employee plans, this increase is equally distributed among employees and their employers. For artisans and traders under the independent social regime, recovery will be 0.15 points in 2015 and 2016 and 0.1 points in 2017. For special plans, the increase in old-age insurance premiums takes into account the convergence schedule at the rate of contributions already scheduled.
References: the provisions of Social Security Code, Rural Code and Maritime Fishing and the decrees amended by this decree may be consulted, in their writing resulting from this amendment, on the website Légifrance (http://www.legifrance.gouv.fr).
The Prime Minister,
On the report of the Minister of Finance and Public Accounts and the Minister of Social Affairs, Health and Women's Rights,
Vu le Civil and Military Pension Code ;
Vu le Rural Code and Maritime Fishing ;
Vu le Social Security Code ;
Vu la Act No. 2014-892 of 8 August 2014 for 2014, including its article 2;
Vu le Decree No. 46-2769 of 27 November 1946 amended to organize social security in mines;
Vu le Decree No. 67-804 of 20 September 1967 amended to establish rates of social insurance premiums due to the employment of employees under the general plan for a portion of the risk;
Vu le Decree No. 91-613 of 28 June 1991 Amending the rates of contributions of various special social security schemes;
Vu le Decree No. 2005-1638 of 26 December 2005 Amending the rates of contributions due to the staff pension fund of the Autonomous Régie des transports parisiens;
Vu le Decree No. 2006-110 of 31 January 2006 Amending the rate of pay for employees at the National Fund for Electrical and Gas Industries;
Vu le Decree No. 2007-262 of 27 February 2007 amended on the pension plan of the incumbents of the Bank of France;
Vu le Decree No. 2007-1056 of 28 June 2007 amended on the resources of the French National Railway Company staff pension and pension fund;
Vu le Decree No. 2010-1749 of 30 December 2010 amended to increase the contribution rate of government officials, military personnel and workers in state industrial establishments;
Considering the advice of the Board of Directors of the Caisse nationale du régime social des indépendants dated 21 October 2014;
Having regard to the advice of the Board of Directors of the Central Agency of Social Security Agencies dated 22 October 2014;
Considering the opinion of the Central Board of Directors of the Agricultural Social Mutuality of 22 October 2014;
Considering the advice of the Board of the National Health Insurance Fund of Employees dated 28 October 2014;
Having regard to the advice of the Board of Directors of the National Pension Insurance Fund for Professionals of 30 October 2014;
Considering the advice of the Board of Directors of the National Family Allowance Fund dated 4 November 2014;
Having regard to the advice of the Board of Directors of the French National Railway Corporation's Staff Provident and Retirement Fund dated 4 November 2014;
Having regard to the advice of the Board of Directors of the National Old Age Insurance Fund of Employees dated 5 November 2014;
Having regard to the advice of the board of directors of the staff pension fund of the Régie autonome des transports parisiens dated 6 November 2014;
Considering the advice of the National Standards Assessment Board of 6 November 2014;
Considering the referral of the Board of Directors of the National Fund of Electrical and Gas Industries dated 9 October 2014;
Considering the referral of the Bank of France General Council dated 9 October 2014,
Decrete:
Title IV of Book II of the Social Security Code is thus amended:
1° Section 3 of chapter I is supplemented by two articles as follows:
"Art. D. 241-3-1.-The rate of family allowance contributions provided for in 1°, 2° and 3° of Article L. 241-6 is 5.25 %, subject to the provisions of Articles D. 241-3-2 and D. 242-15-1.
"Art. D. 241-3-2.-I.-The threshold of remuneration or gains provided for in Article L. 241-6-1 for the purpose of applying the reduced rate shall be determined in accordance with the terms defined in Article D. 241-7, II and III.
"II.-The amount of the premiums provided for in the 1st of section L. 241-6 and section L. 241-6-1 due to remuneration paid in a calendar month is equal to the proceeds of monthly remuneration and the rate of assessment determined under the terms defined in Part II and III of section D. 241-7, taking into account, for the purposes of these provisions, the minimum amount of pay and wages.
"The regularization of contributions due under the first paragraph of this II shall be carried out in the same manner as those provided for in Article D. 241-9. » ;
2° Article D. 242-7 is repealed;
3° In chapter II, section 5 is re-established as follows:
“Section 5
“Cotizations of self-employed
"Art. D. 242-15-1.-I.-In accordance with the second paragraph of Article L. 242-11, the rate of family allowances for non-agricultural self-employed persons is equal:
« 1° A 2.15 per cent where the annual amount of activity income is less than or equal to 110 per cent of the value of the social security ceiling;
« 2° At a growing rate between the rate set at 1° of this Article and the rate set out in Article D. 241-3-1, determined by application of the following formula, when the annual amount of activity income is included between the threshold mentioned in 1° of this Article and a threshold equal to 140 % of the value of the social security ceiling:
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JO n o 0293 of 19/12/2014, text n o 18
"where:
"-T1 is equal to the rate of assessment set at 1° of this article;
"-T2 is equal to the contribution rate set out in Article D. 241-3-1;
"-PSS is the value of the social security ceiling;
"-r is the activity income, as defined in section L. 131-6.
"II.-The value of the social security ceiling referred to in I is determined in accordance with Article D. 612-6. » ;
4° In section D. 242-20, the reference "D. 242-7" is replaced by the reference "D. 241-3-1".
Book VII of the Rural and Maritime Fisheries Code is amended as follows:
1° In Article D. 731-77, the words: ", to which is applied the rate referred to inArticle D. 242-7 of the Social Security Code » are deleted;
2° An article D. 731-78 is reinstated as follows:
"Art. D. 731-78. - For the application of the second paragraph of the article L. 242-11 and article D. 242-15-1 from the Social Security Code to the persons referred to in Article L. 731-25 of this Code, the activity income taken into account is the professional income or the lump sum as defined in Articles L. 731-14 to L. 731-22 of this Code. » ;
3° Section D. 741-32 is repealed;
4° In section D. 741-33, the words: "specified in section D. 741-32" are replaced by the words: "family benefits provided for in section L. 741-2".
In section 93 of the above-mentioned decree of 27 November 1946, the reference is "D. 242-7" replaced by the reference "D. 241-3-1".
The Social Security Code is thus amended:
1° In section D. 131-6-1, a, b and c are replaced by the following:
“(a) For self-employed persons affected by the first threshold first paragraph of Article 50-0 of the General Tax Code, 13.3% for 2015 and 13.4% for 2016;
“(b) For self-employed persons affected by the second threshold first paragraph of Article 50-0 of the General Tax Code2.9% for 2015 and 23.1% for 2016;
"(c) For self-employed persons affected by the threshold 1 of Article 102 ter of the General Tax Code2.9% for 2015 and 23.1% for 2016. » ;
2° In section D. 131-6-2, the words: "23.3% for 2014 and 25.2% as of 2015" are replaced by the words: "22.9% for 2015 and 2016 and 23% as of 2017";
3° The table in section D. 242-4 is replaced by the following table:
| 1 January to 31 December 2015 | 8.50 per cent | 6.85 per cent | 1.80 per cent | 0.30 per cent |
| January 1 to December 31, 2016 | 8.55 per cent | 6.90 per cent | 1.85 per cent | 0.35% |
| Effective January 1, 2017 | 8.55 per cent | 6.90 per cent | 1.90 per cent | 0.4% |
4° Section D. 633-3 is amended as follows:
(a) A, b and c of I shall be replaced by the following provisions:
"(a) 17.05 % for 2015;
"(b) 17.5% starting in 2016. » ;
(b) II is replaced by the following:
"II.-The rate of contributions based on the totality of the activity income is fixed to:
"(a) 0.35% for 2015;
"(b) 0.50% for the year 2016;
"(c) 0.65% starting in 2017. » ;
5° A, b, and c of section D. 723-2-0 are replaced by the following:
"(a) 2.80 % for 2015;
"(b) 3.00% for the year 2016;
"(c) 3.10% starting in 2017. »
Section D. 731-124 of the Rural and Maritime Fisheries Code is replaced by the following provisions:
"Art. D. 731-124.-The rate of contribution referred to in 3° of section L. 731-42, applied to all professional income or flat-rate base defined in sections L. 731-14 to L. 731-22, is fixed to:
"(a) 2.04 % for 2015;
"(b) 2.14 per cent for 2016;
"c) 2.24 % starting in 2017. »
The above-mentioned decree of 28 June 1991 is amended:
1° Section 4 is amended as follows:
(a) A, b, c, d and e of 1° shall be replaced by the following provisions:
"(a) 29.5% for the year 2015;
"(b) 29.20% for 2016;
"c) 29.35 % for 2017;
"(d) 29.40% for 2018;
"e) 29.45 % for 2019;
"(f) 29.50 % starting in 2020. » ;
(b) A, b, c, d, and e of 2° are replaced by the following:
"(a) 13.43 % for 2015;
"(b) 13.48 % for 2016;
"c) 13.63 per cent for 2017;
"(d) 13.68 % for 2018;
"e) 13.73 % for 2019;
"(f) 13.78% from 2020. » ;
2° The a, b, and c of Article 5 are replaced by the following:
"(a) 30% for 2015;
"(b) 30% for 2016;
"(c) 30.65% starting in 2017. » ;
3° Section 6 is amended as follows:
(a) A, b, c, d, e, f, g, h, i, j and k of I shall be replaced by the following:
"(a) 8.05 % for 2015;
"(b) 8.10% for 2016;
"(c) 8.52 % for 2017;
"(d) 8.84 % for 2018;
"e) 9.16 % for 2019;
"f) 9.48 % for the year 2020;
"(g) 9.75 per cent for the year 2021;
"h) 10.02 % for the year 2022;
"(i) 10.29 % for the year 2023;
"(j) 10.56 % for the year 2024;
"(k) 10.83 % for the year 2025;
"(l) 11.10% from 2026. » ;
(b) A, b, c, d and e of II shall be replaced by the following:
"(a) 9.00% for the year 2015;
"(b) 9.05 % for 2016;
"c) 9.20 % for 2017;
"d) 9.25 % for 2018;
"e) 9. 30% for 2019;
"f) 9.35 % starting in 2020. » ;
4° Section 7 is amended as follows:
(a) A, b, c, d, e, f, g, h, i, j and k of I shall be replaced by the following:
"(a) 8.05 % for 2015;
"(b) 8.10% for 2016;
"(c) 8.52 % for 2017;
"(d) 8.84 % for 2018;
"e) 9.16 % for 2019;
"f) 9.48 % for the year 2020;
"(g) 9.75 per cent for the year 2021;
"h) 10.02 % for the year 2022;
"(i) 10.29 % for the year 2023;
"(j) 10.56 % for the year 2024;
"(k) 10.83 % for the year 2025;
"(l) 11.10% from 2026. » ;
(b) A, b, c, d and e of II shall be replaced by the following:
"(a) 9.00% for the year 2015;
"(b) 9.05 % for 2016;
"c) 9.20 % for 2017;
"d) 9.25 % for 2018;
"e) 9. 30% for 2019;
"f) 9.35 % starting in 2020. »
The a, b, c, d, e, f and g of Article 1 of the above-mentioned Decree of 26 December 2005 shall be replaced by the following provisions:
"(a) 12.30 % for 2015;
"(b) 12.35 % for 2016;
"(c) 12.50 % for 2017;
"(d) 12.55 % for 2018;
"e) 12.60% for 2019;
"(f) 12.65 % effective 2020. »
A, b, c, d, e, f and g of Article 1 of the above-mentioned Decree of 31 January 2006 shall be replaced by the following provisions:
"(a) 12.43 % for 2015;
"(b) 12.48 % for 2016;
"(c) 12.63 per cent for 2017;
"(d) 12.68 % for 2018;
"(e) 12.73 % for 2019;
"(f) 12.78% from 2020. »
The following provisions shall be replaced by the following provisions:
"(a) 8.86 % for 2015;
"(b) 9.28 % for 2016;
"c) 9.65 % for 2017;
"d) 9.97 % for 2018;
"e) 10.29 % for 2019;
"f) 10.56 % for 2020;
"(g) 10.83 % for the year 2021;
"(h) 11.10% from 2022. »
The following provisions shall be replaced by the following provisions:
"(a) 8.15 per cent for 2015;
"(b) 8.20 % for 2016;
"(c) 8.52 % for 2017;
"(d) 8.79 % for 2018;
"e) 9.06 % for 2019;
"f) 9.3% for 2020;
"(g) 9.60% for the year 2021;
"h) 9.87 % for the year 2022;
"(i) 10.14 % for the year 2023;
"(j) 10.41% for the year 2024;
"(k) 10.68 % for the year 2025;
"(l) 10.95 % effective 2026. »
The table in section 1 of the above-mentioned Decree of 30 December 2010 is replaced by the following table:
| 2015 | 9.54 per cent |
| 2016 | 9.94 per cent |
| 2017 | 10.29 per cent |
| 2018 | 10.56 per cent |
| 2019 | 10.83 per cent |
| From 2020 | 11.10 per cent |
I. - Article 1 of the above-mentioned Decree of 20 September 1967 is replaced by the following provisions:
“Art. 1. - The rate of social insurance contribution due to the employment of employees who benefit from a special social security scheme referred to in theArticle L. 711-1 of the Social Security Code and placed under the general health, maternity, disability and death plan is the coverage provided for in section D. 242-3 of the same code. »
II. - Article D. 741-35 of the Rural and Maritime Fisheries Code is amended as follows:
1° The 3° of the I is thus modified:
(a) The words: "fixed to 2°" are replaced by the words: "equal to the rate set to";
(b) After the words: "part of risks", the words are inserted: ", reduced by 1.05 points";
2° The 2° of the II is repealed.
I. - The 1st, 2nd and 4th of Article 1, the 3rd and 4th of Article 2, Article 3, Article 3rd, Article 4 3rd and Articles 6 to 12 of this Decree apply to the methods of calculating social security contributions due to remuneration paid as of January 1, 2015.
II. - The 3rd of Article 1, 1st, 1st and 2nd of Article 2, 1st, 2nd, 4th and 5th of Article 4 and Article 5 of this Decree shall apply to social security contributions due under the current periods beginning on January 1, 2015.
The Minister of Finance and Public Accounts, the Minister of Social Affairs, Health and Women's Rights, the Minister of Agriculture, Agri-Food and Forestry, spokesperson for the Government, the Minister of Decentralization and the Public Service and the Secretary of State responsible for the budget are responsible, each with regard to it, for the execution of this decree, which will be published in the Official Journal of the French Republic.
Done on 17 December 2014.
Manuel Valls
By the Prime Minister:
Minister of Finance and Public Accounts,
Michel Sapin
Minister of Social Affairs, Health and Women ' s Rights,
Marisol Touraine
Minister of Agriculture, Agri-Food and Forestry, Government Spokesperson,
Stéphane Le Foll
Minister of Decentralization and Public Service,
Marylise Lebranchu
The Secretary of State in charge of the budget,
Christian Eckert
