Key Benefits:
Publics concerned: independent non-agricultural workers.
Purpose: calculation and recovery of social contributions and contributions from self-employed non-agricultural workers.
Entry into force: the text comes into force on January 1, 2015.
Notice: This Order sets out the terms and conditions for the application of the generalization measure for the adjustment of the instalments for the current year and the early regularization of the contributions for the previous year as soon as the final income for that year is known. It sets income thresholds for the application of the obligation to dematerialize the return of income and the payment of the social levies of self-employed persons in common law (excluding self-entrepreneurs); it determines the terms and conditions for the exercise of the option of affiliation to the social regime of independents (RSI) students and invalids of creative war. In addition, it reduces the overall amount of the minimum contributions due by self-employed in common law, while allowing them to acquire two quarters of pension. To do so, it divides by four the base of the IHR's minimum health insurance premium, from 40% to 10% of the annual social security ceiling, and sets the base IHR's minimum basic old-age insurance premium and the basic old-age insurance scheme for liberal professionals (CNAVPL) to 7.7% of the same ceiling instead of 5.25% before.
References: The decree is implemented pursuant to articles 25 and 26 of Act No. 2014-626 of 18 June 2014 on handicrafts, trade and very small businesses and section 26 of the Social Security Financing Act (SSA) for 2014. The provisions of the Social Security Code and the Decree of 3 April 2012 as amended by this Decree are available for consultation 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,
Considering the social security code;
Having regard to Act No. 2013-1203 of 23 December 2013 on the financing of social security for 2014, in particular its article 26;
Considering Act No. 2014-626 of 18 June 2014 on handicrafts, trade and very small businesses, including articles 25-26;
Having regard to Decree No. 2012-443 of 3 April 2012 on social security contributions due by non-agricultural self-employed persons, including Article 4 of the Decree;
In light of Decree No. 2014-628 of 17 June 2014 on the dematerialization of the declaration and payment of social contributions for private employers and self-employed workers as well as the dematerialization of the pre-employment declaration for private employers;
In view of Decree No. 2014-1413 of 27 November 2014 on the basic old-age insurance scheme for liberal professionals;
Having regard to the advice of the Board of the National Health Insurance Fund of Employees dated 18 November 2014;
Considering the advice of the Board of Directors of the National Family Allowance Fund dated 25 November 2014;
Considering the advice of the Board of Directors of the Caisse nationale du régime social des indépendants dated 27 November 2014;
Having regard to the advice of the Board of Directors of the Central Agency of Social Security Agencies dated 28 November 2014;
Having regard to the advice of the Board of Directors of the National Pension Insurance Fund for Professionals of 28 November 2014;
Having regard to the advice of the Board of Directors of the Caisse nationale des barreaux français dated 29 November 2014;
Given the referral of the National Union of Health Insurance Funds Board dated November 7, 2014,
Decrete:
In the first paragraph of Article D. 131-1 of the Social Security Code, the words: "under the first year of activity, to the one set at the 1st of Article D. 612-5 and, under the second year of activity, to the one set at the 2nd of the same article" are replaced by the words: "to 19% for the first year of activity and to 27% for the second year of activity".
Section D. 131-2 of the same code is amended as follows:
1° The first paragraph is amended to read:
(a) After the words: "first two years of activity" are inserted the words: "that are calculated on the basis of the flat income referred to in Article D. 131-1";
(b) After the words: "from the penultimate year" are inserted the words: "or from the last year";
2° At 1°, after the words: "from the last year", are inserted the words: "or from the last year".
In section D. 131-6-4 of the same code, the number: "200" is replaced by the number: "300".
The last paragraph of section D. 133-4 of the same code is as follows:
"This assignment applies to contributions due under the last term and then to contributions due under the previous maturity dates, from the earliest to the most recent. »
Article D. 133-17 of the same code, in its drafting from the above-mentioned decree of 17 June 2014, is amended as follows:
1° I is replaced by the following:
"I.-For self-employed persons referred to in II of Article L. 133-6-7-2, the obligations set out in I of this section are imposed when their last known activity income exceeds a percentage of the annual value of the social security ceiling, as provided for in Article L. 241-3, effective January 1 of the current calendar year. In the event of an affiliate period less than one year, this value is reduced to the prorata of the affiliation period.
"The percentage mentioned in the previous paragraph is 50%. » ;
2° II is supplemented by a sub-item:
"The value of the threshold set out in the first paragraph of 1 of sections 50-0 and 102 ter above is that in force in the year for which social contributions and contributions are due. In the event of an affiliate period less than one year, this value is reduced to the prorata of the affiliation period. » ;
3° The III is repealed.
Article D. 612-5 of the same code is amended as follows:
1° In the first paragraph, the words "equal to:" are replaced by the words: "equal to 10% of the social security ceiling. » ;
2° The 1°, 2° and 3° are repealed;
3° The fifth preambular paragraph is replaced by the following:
"For persons referred to in section L. 613-4, the minimum contribution provided for in the preceding paragraph is not applicable where, pursuant to the second paragraph of that section, they are entitled to the health and maternity benefits of a plan other than that established by this heading. »
In section D. 612-16 of the same code, the word "organization" is replaced by the word "organizations".
In section D. 612-18 of the same code, the references: "D. 613-48 and D. 613-49" are replaced by the references: "D. 611-37 and D. 611-38".
In the last paragraph of section D. 612-20 of the same code, the words: "to the increases provided for in the fifth paragraph of section L. 131-6" are replaced by the words: "to the delay increase provided for in the fourth paragraph of section L. 131-6-2".
In chapter 3 of title I of book VI of the same code (Part III: Decrees), it is created a section 1 as follows:
“Section 1
“General
"Subsection 1
" Scope of application
"Art.D. 613-1.-The amount referred to in the 7th of section L. 613-1 is 13% of the annual value of the social security cap, as provided for in section L. 241-3, effective January 1, of the year in which the activity income, as defined in section L. 131-6, exceeds that amount.
"Art. D. 613-2.-For persons referred to in 2° and 3° of Article L. 613-2, the option provided for in these 2° and 3° is exercised as part of the formalities for the establishment of their business with the body referred to in the second paragraph of Article 2 of Act No. 94-126 of 11 February 1994 relating to the initiative and the individual enterprise or, by default, by dematerialized This option takes effect on the date of creation of the company or, by default, on the first day of the calendar month that follows at least fifteen days the date of exercise of the option, subject to the provisions of the second sentence of the 3rd of section L. 613-2. »
As part II of Book VI of the same Code (Part III: Decrees), a chapter 2 is created as follows:
“Chapter 2
" Scope of application, affiliation
"Art.D. 622-2.-The amount referred to in the second paragraph of section L. 622-4 is determined under the conditions set out in section D. 613-1. »
In the second paragraph of section D. 633-2 of the same code, the percentage: "5.25 %" is replaced by the percentage: "7.70 %".
In subsection 1 of section 2 of Chapter 3 of Title III of Book VI of the same Code (Part III: Decrees), section D. 633-19-1 becomes section D. 633-17.
Article D. 633-19-7 of the same code is amended as follows:
1° In the first paragraph, the reference: "Article D. 633-4" is replaced by the references: "Articles R. 115-5 and R. 242-14";
2° In the second paragraph, the reference: "of the first paragraph of section D. 633-4" is replaced by the reference: "of section R. 242-14".
In the first paragraph of section D. 635-2 of the same code, the words: "the one referred to in the last paragraph of section D. 633-2" are replaced by the words: "5.25 per cent of the value of the ceiling referred to in the first paragraph of section L. 241-3. The value of this ceiling is determined in accordance with the first paragraph of Article D. 612-6".
In sections D. 635-6 and D. 635-14 of the same code, the word "adherents" is replaced by the word "insured".
In article D. 635-12 of the same code, after the words: "incomes defined by article L. 131-6" are inserted the words: ", within the limits of the social security ceiling. The value of this ceiling is determined in accordance with Article D. 612-6".
Article D. 635-19 of the same code is amended as follows:
1° The first paragraph is amended to read:
(a) The second sentence is deleted;
(b) In the last sentence, the words: "800 times the hourly amount of the minimum wage of growth effective 1 January of the year under review" are replaced by the words: "the minimum plate set out in Article D. 635-12";
2° The third, fourth, fifth and sixth preambular paragraphs are deleted.
In article D. 642-3 of the same code, in its drafting of the above-mentioned decree of 27 November 2014, the fifth to last paragraphs are replaced by the following provisions:
"For the calculation and recovery of this contribution, liberal professionals provide the statement of activity income referred to in section R. 115-5 to the occupational section that they report upon request of the latter. An order sets out the list of professional sections that can apply.
"For contributors eligible to contribute on a voluntary basis pursuant to the 2nd of Article L. 742-6, contributions shall be based on non-earmarked earnings of the last calendar year of full activity, as defined in the sixth paragraph of Article L. 642-1, updated by applying the rate of change of the ceiling referred to in Article L. 241-3 from 1 January of the last year of the year of the year »
Article D. 642-4 of the same code is amended as follows:
1° The first paragraph is amended to read:
(a) The reference: "first paragraph of Article L. 642-2" is replaced by the reference: "sixth paragraph of Article L. 642-1";
(b) The percentage: "5.25 %" is replaced by the percentage: "7.70 %";
2° The second paragraph is deleted.
At 2° and 3° of Article D. 642-5-2 of the same code, the words "professional income" are replaced by the words "activity income".
In the first and second paragraphs of Article D. 642-5-7 of the same code, the reference: "of the eighth paragraph of Article D. 642-3" is replaced by the reference: "of Article R. 242-14".
Article D. 722-1 of the same code is amended as follows:
1° In the first paragraph, the word "registered" is replaced by the word "affiliated";
2° In the second and third paragraphs, the word "registration" is replaced by the word "affiliation".
After article D. 722-1 of the same code, an article D. 722-2 is reinstated as follows:
"Art. D. 722-2.-The effective date of affiliation or delisting is the day of the beginning or end of the professional activity. »
Section D. 722-11 of the same code is replaced by the following provisions:
"Art. O.C. 722-11.-The contribution due by active insured persons shall be payable annually, by monthly or quarterly payments, under the conditions set out in sections R. 133-26, R. 133-27 and R. 133-29.
"If applicable, it is implemented:
« 1° In the event of non-payment of the maturity assessment set out in sections R. 133-26 and R. 133-27, the increases provided for in section R. 243-18, which may be the subject of a total or partial remission under the conditions and limits set out in sections R. 243-19-1, R. 243-20, R. 243-20-1 and suspended prosecution under the conditions set out in section R. 243-21;
« 2° In the event of non-payment of the assessment, as well as possible delay increases, forced recovery procedures provided for in sections R. 133-1 to R. 133-3, R. 244-4, R. 244-5 and R. 244-7, implemented by the recovery agency or the appropriate primary health insurance fund. »
In article D. 756-4 of the same code, after the references: "D. 633-1 to D. 633-18", the references are inserted: "R. 115-5 and R. 242-14".
In sections D. 756-7 and D. 756-8 of the same code, the word "professional" is replaced by the words "activity".
Section 3 of chapter VI of Book VII title V of the same code (Part III: Orders) is amended to read:
1° In section 3, the words: "employers and" are deleted;
2° This section is supplemented by article D. 756-12 as follows:
"Art. D. 756-12.-Exemption of health insurance contributions referred to in section L. 612-4 provided for in the last sentence of section L. 756-4 applies to self-employed persons whose activity income is less than 13% of the value of the social security cap determined in accordance with section D. 612-6. »
The V of Article 4 of the above-mentioned Decree of 3 April 2012 is thus amended:
1° The words: "to 200" are replaced by the words: "for the minimum plates mentioned in these articles D. 633-2 and D. 642-4, to 300";
2° After the words: "for which contributions are due" are inserted the words: "and, for the minimum plate mentioned in this article D. 635-2, to 200 times that value".
Sections D. 133-14, D. 161-1-2, D. 612-7, D. 633-4, D. 635-3, D. 635-13, D. 642-2, D. 642-4-1, D. 722-5, D. 722-12, D. 756-1, D. 756-5 and D. 756-6 of the Social Security Code are repealed.
I. - This Order applies to contributions and social security contributions due for current periods beginning January 1, 2015.
II. - By derogation from I, the 2nd of section 20 of this Order applies to contributions and social security contributions due under the current period effective January 1, 2016.
III. - Effective January 1, 2016, the percentage: "50%" mentioned in the second paragraph of Article D. 133-17 of the Social Security Code is replaced by the percentage: "20%".
The Minister of Finance and Public Accounts, the Minister of Social Affairs, Health and Women's Rights and the Secretary of State responsible for the budget are responsible, each with regard to him, for the execution of this decree, which will be published in the Official Journal of the French Republic.
Done on December 26, 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
The Secretary of State in charge of the budget,
Christian Eckert
