Key Benefits:
Publics concerned: private employers - Professional organizations of employers and employee union organisations - Joint Fund - Central Agency for Social Security Organisations - Central Fund for Agricultural Social Mutuality.
Purpose: rates and modalities for collecting the contribution of employers to the fund of financing of professional organizations of employers and employee unions.
Entry into force: the contribution is due on salaries paid since January 1, 2015 and payable under the conditions provided by the II of Article R. 243-6 of the Social Security Code.
Notice: the Act No. 2014-288 of 5 March 2014 on vocational training, employment and social democracy has provided for the establishment of a fund to finance professional employers' organisations and employee union organisations. The funds of this fund include a contribution from all private employers (private companies and employees of public enterprises employed under the conditions of private law).
This decree organizes the conditions for the collection of this contribution from companies as well as the repayment of the funds collected from the fund.
On the one hand, it sets the rate of corporate contribution within the range provided by law to 0.016% of the remuneration paid.
On the other hand, it provides that the contribution of companies will be due on the basis of salaries paid as of January 1, 2015.
In fact, the contribution must be donated to the funding fund by the end of the first half of 2015 to allow it to be distributed among the professional and trade union organizations beneficiaries during the year 2015.
References: Article 31 of Act No. 2014-288 of 5 March 2014 relating to vocational training, employment and social democracy, on the financing of trade union and employers organizations; the text created by this decree is available on the Legifrance website (http://www.legifrance.gouv.fr).
The Prime Minister,
On the report of the Minister of Labour, Employment, Vocational Training and Social Dialogue and the Minister of Social Affairs, Health and Women's Rights,
Vu le Labour codeincluding article L. 2135-10;
Vu le Social Security Codeincluding article R. 243-6;
Vu la Act No. 2014-288 of 5 March 2014 relating to vocational training, employment and social democracy, including Article 31;
Having regard to the advice of the Board of Directors of the Central Agency of Social Security Agencies dated 12 December 2014;
Considering the opinion of the National Collective Bargaining Commission of 15 December 2014;
Considering the opinion of the Central Board of Directors of the Agricultural Social Mutuality dated 18 December 2014,
Decrete:
In chapter V of title III of Book I of the second part of the Labour Code, an article D. 2135-34 is inserted as follows:
"Art. D. 2135-34. - The rate of contribution provided for in Article L. 2135-10 is 0.016%. »
The dates of disbursement of the contribution to the funding fund of employers' professional organizations and employee union organizations as well as the rate of recovery management fees are determined by agreements between the funding fund and the Central Agency of Social Security Agencies and the Central Fund of Agricultural Social Mutuality.
The planned contribution to theArticle L. 2135-10 of the Labour Code is due from 1 January 2015.
The Minister of Finance and Public Accounts, the Minister of Social Affairs, Health and Women's Rights, the Minister of Labour, Employment, Vocational Training and Social Dialogue, and the Minister of Agriculture, Agri-Food and Forestry, spokesperson of the Government, are responsible for the execution of this Order, which will be published in the Official Journal of the French Republic.
Done on 30 December 2014.
Manuel Valls
By the Prime Minister:
The Minister of Labour, Employment, Vocational Training and Social Dialogue,
François Rebsamen
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
