Key Benefits:
Publics concerned: insurance companies operating under the insurance code, contingency institutions Social Security Codemutual funds code of mutuality.
Purpose: Definition of the content of the report sent annually to the Minister for Social Security by the recommended organizations or institutions to organize risk coverage.
Entry into force: The text comes into force from fiscal year 2016.
Notice: theArticle 14 of Act No. 2013-1203 of 23 December 2013 Social Security Financing for 2014 provides that professional or inter-professional agreements that have a high degree of solidarity may, following a competition procedure, recommend one or more organizations to organize the coverage of the risks involved. The recommended organization(s) or institutions must report annually to the Minister for Social Security on the implementation of the plan, the content of the elements of solidarity and its balance. This decree defines the content of this report.
References: the texts amended by this decree can be consulted, in their drafting, on the website Légifrance (http://www.legifrance.gouv.fr). This decree is taken for the application of theArticle 14 of Act No. 2013-1203 of 23 December 2013 Social Security Funding for 2014.
The Prime Minister,
On the report of the Minister of Social Affairs, Health and Women ' s Rights,
Vu la Act No. 2013-1203 of 23 December 2013 the financing of social security, including its article 14;
Vu le Social Security Codeincluding articles L. 911-1 and L. 912-1;
Considering the advice of the Financial Legislation and Regulatory Advisory Committee dated May 13, 2015,
Decrete:
Chapter II of Title I of Book IX of the Social Security Code is thus amended:
1° It is created a 1intitulée section:
“Section 1
“Pre-competition Procedure”
and comprising articles D. 912-1 to D. 912-13;
2° After D. 912-13, a section 2 entitled:
“Section 2
« Content of the Annual Report »
and comprising articles D. 912-14 and D. 912-15 as follows:
"Art. D. 912-14.-The annual report referred to in Article L. 912-1 provides, in a document specific to each regime established under Article L. 912-1, information relating to:
« 1° To the implementation of the regime, under the conditions referred to in Article D. 912-15;
« 2° The content of the elements of solidarity, under the conditions referred to in Article D. 912-15;
« 3° At the balance of the regime, under the conditions referred to in Article D. 912-15 III.
"The report is sent to the Minister for Social Security no later than two months after the approval of the accounts and no later than 31 August following the closing of the fiscal year.
"The report mentions the identifier number of the collective agreement to which the regime is attached, as well as references to the legal act recommending one or more organizations. The report may be communicated upon request to the Joint Commission of the branch provided for in the first paragraph of Article L. 2261-19 of the Labour Code. Persons to whom this report is transmitted are subject to a confidentiality obligation regarding the information and data provided in the report.
"Any element that can assess the information mentioned in 1°, 2° and 3° can be attached to the report.
"When several organizations are recommended as part of a common offer, the annual report referred to in the first paragraph must be prepared and submitted jointly.
"Art. D. 912-15.-I.-The report analyses the characteristics of companies that have joined the recommended organization or the recommended bodies, particularly in relation to the number of employees, the age of insured persons, the share of men and women among insured persons, as well as their classification and geographical location. The report provides information on how to increase the rate of recourse to the recommended body or to the recommended organizations as appropriate.
"The figures set out in accordance with the E1-0 and E-1-1 model annexed to this section, as well as, where applicable, the Health and Provident Refund Guarantees Table, are also attached to the report.
"II.-The report identifies non-directly contributing benefits referred to in Article L. 912-1 implemented. It specifies the amount of premium or contribution allocated to their funding and the actual cost.
"When the agreement has implemented the provisions referred to in 1st of Article R. 912-2, the report specifies the terms and conditions for the payment of the premium or contribution and the categories of beneficiaries. The figures in accordance with the E2-1 model annexed to this Article are also attached to the annual report.
"When the agreement has implemented the provisions of 2° of Article R. 912-2, the report describes prevention actions, their implementation modalities, and targeted audiences. The figures in accordance with the E2-2 statistical model annexed to this article are also attached to the annual report.
"When the agreement has implemented the provisions of the 3rd of Article R. 912-2, the report details the types of assistance provided and their terms of allocation. The figures in accordance with the E2-3 model annexed to this section are attached to the annual report.
"When the agreement or collective agreement provides for the financing of other non-directly contributing benefits that are part of the high level of solidarity referred to in Article L. 912-1, the report describes these benefits, their objectives, and those who have benefited from it. The figures in accordance with the E2-4 model annexed to this Article are also attached to the annual report.
"III.-The report presents the elements related to the technical equilibrium of the plan, the ratio of contributions to benefits and the share of contributions to management costs and to acquisition fees.
"The report compares the balance of the plan to the previous fiscal year.
"The figures set out in accordance with the E3 model annexed to this section are also attached to the annual report, as well as the accounting accounts and, where applicable, the plan's performance accounts.
"IV.-When data cannot be reported, the precise reasons for this non-communication must be clarified. »
The provisions of this Order apply from fiscal year 2016.
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.
ANNEXES TO ARTICLE D. 912-15 CODE OF SOCIAL SECURITY
STATISTICAL ELEMENTS RELATING TO THE COMPLETED SOCIAL PROTECTION OF SALARIES IN THE FRAMEWORK OF A RECOMMENDATION
You can view the image in the facsimile of the
JO n o 0148 du 28/06/2015, texte n o 17
You can view the image in the facsimile of the
JO n o 0148 du 28/06/2015, texte n o 17
You can view the image in the facsimile of the
JO n o 0148 du 28/06/2015, texte n o 17
Done on 24 June 2015.
Manuel Valls
By the Prime Minister:
Minister of Social Affairs, Health and Women ' s Rights,
Marisol Touraine
Minister of Finance and Public Accounts,
Michel Sapin
The Secretary of State in charge of the budget,
Christian Eckert
