Key Benefits:
Publics concerned : artists professional authors.
Subject: amendment of the rules of contribution to the complementary old-age insurance scheme of professional writers.
Entry into force: the text comes into force on January 1, 2016.
Notice: The decree creates, within the complementary old age insurance scheme of professional artists and authors, a mandatory contribution proportional to income. It provides for a 10-year transitional period for author artists for which this amendment entails a decrease in the level of contribution. It sets the contribution rates for revenues collected for fiscal years 2016 to 2019 and provides the possibility for the plan's board to propose a change in technical parameters as early as 2018, in order to ensure the financial balance and intergenerational equity of the long-term plan.
Reference: The Social Security Code can be accessed, in its drafting from this decree, 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, including articles L. 382-12 and L. 644-1;
Having regard to Decree No. 61-1304 of 4 December 1961 on the supplementary old age insurance scheme of music authors and composers;
Having regard to Decree No. 62-420 of 11 April 1962 on the supplementary old age insurance scheme of professional artists and authors;
In view of Decree No. 64-226 of 11 March 1964 on the supplementary old age insurance scheme of dramatic authors and composers and film authors;
Based on the opinion of the National Insurance Fund for Professionals of 23 December 2015,
Decrete:
Article 2 of the above-mentioned Decree of 11 April 1962 is replaced by the following provisions:
"Art. 2.-I.-The contribution shall be set as a percentage of the revenues of the last year as defined in Article L. 382-3 of the Social Security Code, within a maximum of 3 times the ceiling provided for in Article L. 241-3 of the same code in force on January 1 of the year in which the contribution is called.
"Only the persons referred to in Article 1 of this Decree, which, in the last calendar year, earned income from their activities, assessed in accordance with the provisions of Article L. 382-3 of the Social Security Code, amounting to at least 900 times the gross hourly value of the minimum wage of growth effective January 1 of the calendar year concerned.
"The rate of assessment shall be determined annually by decree, on the proposal of the board of directors whose composition is determined by the regulation provided for in Article 5 of this decree.
"II.-For persons required to contribute to the supplementary old age insurance plans established by Decrees No. 61-1304 of 4 December 1961 on the supplementary old age insurance scheme of music authors and composers and No. 64-226 of 11 March 1964 on the supplementary old age insurance scheme of dramatic authors and composers and film authors, the rate of the contribution to the plan established by this decree is equal to half that of the one
"III.-The contribution shall assign a number of points equal to its amount divided by a reference coefficient fixed by decree on the proposal of the board of directors. »
In the first half of 2018, the board of directors referred to in Article 2 of the above-mentioned Decree of April 11, 1962 drafts an actuarial report analysing the impact of the measures taken, the evolution of the financial situation of the long-term regime and the constant settlement, and the evolution of the intergenerational equity of the regime. Where applicable, it proposes on the basis of this report the evolution of the regime's technical parameters, particularly with regard to the rate referred to in II of the same article 2, which ensures long-term financial balance and intergenerational equity of the plan.
I. - This Decree comes into force on 1 January 2016, subject to the provisions of this Article.
II. - By derogation from the third paragraph of Article 2 of the decree of 11 April 1962 referred to in the decree resulting from this decree, the rate of contribution referred to in this article shall be set, for income earned under the years 2016 to 2019, to:
5% on revenues received in fiscal year 2016;
6% on revenues received for the 2017 fiscal year;
7% on revenues received for the 2018 fiscal year;
8% of revenues received in fiscal year 2019.
However, under the conditions set out in the regulations referred to in Article 5 of the above-mentioned Decree of 11 April 1962 and until 31 November 2017, the subject may opt for the immediate application of a rate of 8%.
III. - By derogation from these same provisions and for income earned under fiscal years 2016 to 2025, where the subject's income, assessed in accordance with the provisions of Article L. 382-3 of the Social Security Code, is less than an amount not less than 2,700 times the gross hourly value of the minimum growth wage in force on January 1 of the calendar year concerned, it is applied, at its request, a rate of 4.
IV. - Until 2027, for those subject to which the entry into force of the provisions of this decree has as a consequence a decrease in the amount of their contribution, the regulation provided for in Article 5 of the above-mentioned Decree of 11 April 1962 may provide for the possibility of continuing to contribute in their last class of assessment as defined in Article 2 of the same Decree in its current drafting prior to this Order.
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 30, 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
