Decree No. 2003 - 1371 Of December 31, 2003 On The Single Procedure Applicable To Statements And The Payment Of Contributions And Social Contributions Related To Employment Of Artists, Workers And Technicians Of The Performing Arts And...

Original Language Title: Décret n° 2003-1371 du 31 décembre 2003 relatif à la procédure unique applicable aux déclarations et au versement des cotisations et contributions sociales afférentes à l'emploi d'artistes, d'ouvriers et de techniciens du spectacle vivant et ...

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An implementing Decree No. 2003-1369 of 31 December 2003 relating to the entry into force of decrees and orders abstract title II of the livreVI of the above code is complemented by the art. A. 620-6, a. 620-6-1-a. 620-6-5 (is written). Repeal of Decree 99-320.
Keywords SOCIAL AFFAIRS, SOCIAL SECURITY, PERFORMANCE, PERFORMING ARTS, ARTIST, TECHNICIAN IN PERFORMING ARTS, WORKER of THE SPECTACLE LIVING, SOCIAL PROTECTION, STATEMENT, PAYMENT, SOCIAL CONTRIBUTION, CONTRIBUTION SOCIAL, PROCEDURE UNIQUE, FORM, ORGANIZATION ABILITY, SIMPLIFICATION ADMINISTRATIVE, CODE of THE WORK JORF n ° 1, January 1, 2004 page 40 text no. 12 DECREE Decree No. 2003-1371 of December 31, 2003 on the single procedure applicable to statements and the payment of contributions and social contributions related to employment of artists (workers and technicians of the spectacle living and changing the code of the second work part: decrees of the Council of State) NOR: SOCS0324980D ELI: http://www.legifrance.gouv.fr/eli/decret/2003/12/31/SOCS0324980D/jo/texte Alias: http://www.legifrance.gouv.fr/eli/decret/2003/12/31/2003-1371/jo/texte Prime Minister, on the report of the Minister of Social Affairs, labour and solidarity and the Minister of health family and people with disabilities, given the general code of taxes;
Given the code of social security;
Given the labour code;
See Ordinance No. 2003-1059 of 6 November 2003 to the simplification measures for the jobs of the show and amending the labour code;
Considering the opinion of the Board of Directors of the Central Agency for social security bodies as of November 28, 2003;
The Council of State (social section) heard, decrees: Article 1 more on this article...

Title II of Book VI of the labour code is supplemented by the following: 'art. A. 620-6. -The body empowered by the State, referred to in the article L. 620 I - 9, is designated by order of the Minister of social security and the Minister responsible for labour.
«Employers referred to in the article L. 620 I-9 address to this body the "unique and simplified statement projected in II of this article regarding hiring and employment of artists of the show as well as the workers and technicians under professions of the spectacle living and occupying one of the jobs defined by an agreement under articles l. 351-8 and l. 351-14 relating to the application of the scheme of unemployment in these occupations."»
'Art. A. 620-6-1. -The declaration unique and simplified to meet: "(1) to the statements provided for in the following provisions, or required for their application: ' (a) Article 87A of the general tax code;
"(b) Articles L. 922 - 2, R. 243 - 2, R. 243 - 13, R. 243 - 14 and R. 312 - 4 of the social security code;
"(c) Articles L. 241 - 4, L. 320, L. 954, R. 241 - 1, R. 241 - 48, R. 351 - 2, R. 351 - 3, R. 351 - 5 of this code;
"(d) article L. 223 - 16 and D. 762 - 3;
"(2) the statements and the payment of contributions and contributions:" (a) the bodies of the collection of contributions and contributions from the general system of social security;
"(b) to the managerial institutions of insurance unemployment defined by section I of chapter I of title V of Book III of the present code;
"(c) to the institutions implementing supplementary pension plans referred to in chapter I of title II of book IX of the code of social security;
"(d) to medical work common services to several companies organized pursuant to section L. 241 - 1 of this code;
"(e) Agency collector joint authorized the recovery of the contribution referred to in article L. 954 of the same code;
'(f) A paid leave Fund referred to in article D. 762 - 3.
'Art. A. 620-6-2. -I. - the unique and simplified declaration is twofold: "-the first part allows to meet the declaration provided for in article L. 320;
«-a second part consisting of four identical sheets allows you to meet other obligations mentioned in II of article L. 620 - 9 as well as those referred to in article R. 620-6-1.»
«II. - the employer is deemed meet the obligations listed in II of article L. 620 - 9 and in article R. 620-6-1 if the first and the second part of the single, simplified declaration include the following: "1. references to the employer:"-name or corporate name;»»»
"- code APE or NAF if it has been granted;
"- number SIRET;
"- registration number to the national directory of identification of natural persons where the employer is an individual;
"- address;
' - telephone and fax numbers;
'- bank account number;
' 2. the employee references: "-surname and first name;
"- married name;
"- address;
"- registration to social security;
"- date and place of birth;
'- sex;
'- nationality;
"3. hiring and employment references:"-date and time of hiring;
'- the purpose of the contract;
"employment occupied;
"- if so, duration of the trial period;
"- gross hourly wages or unit value in the case of remuneration to the stamp;
"- title of the applicable branch collective agreement;
"4 mentions related to execution and termination of the employment contract: '-number of working hours performed or, for artists, number of pills;
"- period during which employment has been held;
"- net remuneration;
"- date of payment of the remuneration;
"- signature of the employer on the date of expiry of the contract of employment.
'Art. A. 620-6-3. -I. - prior to any hiring, the body which delivers unique and simplified disclosure to the employer at the request of the latter or the person likely to be hired.
"II. - the employer address by hiring the authorized body the first part of the single, simplified declaration to meet the obligation laid down in article L. 320. The provisions of article R. 320 - 1 are not applicable.
"If the employer lacks the unique simplified declaration before the effective start of the work, it must meet the provisions of articles R. 320 - 1 to r 320 - 5.
"In all cases, it is no exception to modes of proof provided for in article R. 320 - 3.
"III. - at the latest within two days of hiring, the employer gives the employee the sheet to meet the obligations of article L. 122-3-1.
«At the end of the employment contract, it gives to the employee slips to meet the obligations provided by articles L. 122 - 16, R. 223 - 2 and R. 351-5.»
"IV. - no later than the fifteenth day following the end of the employment contract, the employer address to the authorized body the slip of the second part provided for this purpose. This shipment must be accompanied by the payment of contributions and social security contributions which the employer is liable in respect of the employment of the employee.
"V. - the employer address to the authorised body components of the single declaration simplified by post. However, it can also provide the content by facsimile, telematics or exchange of computerized data under conditions defined by order of the Ministers of labour and social security. Authorised agency issue an acknowledgement of receipt.
'Art. A. 620-6-4. -I. - the formal notice addressed to the employer must expose the motivation of the heads of relief as well as increases in delay provided for in the 2 ° of article L. 620 IV - 9 and invite the party concerned to present its observations within a period of fifteen days after its notification.
"II. - applications for delivery of delay increases are admissible only after settlement of all dues and contributions giving rise to application of increases and the condition to have been submitted within six months from the date of this regulation. In case of partial delivery, delay increases due to the bodies referred to in article L. 620 III - 9 are given in the same proportion in proportion to the amounts due.
"III. - the Director of the authorised body may, at the request of the employer and after full payment of employee contributions, grant payment terms up to twelve months for the payment of employer contributions, penalties and surcharges for delay. This deadline must be accompanied of collateral of the debtor that are appreciated by the Director of the body empowered.
"IV. - notification of constraint mentioned in IV of article L. 620 - 9 indicates, on pain of nullity, the amount loans to recover, the period within which the opposition must be formed, the designation of the competent court and the forms are required to be referred to it."
"Rules to notification constraint and opposition to constraint, provided for in articles R. 351-5-1 to R. 351-5-3, are applicable.
"V. - the authorised body continues, on behalf of all of the bodies referred to in article L. 620 III - 9, the execution of court decisions.

'Art. A. 620-6-5. -I. - the body which communicates the information it gathers through the declaration unique and simplified to the administrations or organizations referred to in article L. 620 III - 9, according to their respective competences, and reverse their contributions and contributions owed to them.
"II. - in case of partial settlement by an employer, the authorised body distributes cash in proportion to the contributions and contributions each body referred to in article L. 620 III - 9.
"In the case of partial payment, unless the employer expressed to the contrary Express will, the authorized body attributed primarily payment on claims that the employer is required to précompter on the remuneration of the employee; When this payment is not enough to turn off these debts, the authorised body charges the payment in proportion to these. When the payment is sufficient to extinguish these claims and that there is still a balance, this balance is charged in proportion to the contributions or contributions remaining due each body referred to in article L. 620 III - 9.
"III. - procedures for the communication of information and repayment of contributions and social security contributions are fixed by agreements between the authorized body and:"-the Minister for labour;
"- the Minister responsible for social security;
"- the Minister of economy and finance;
'- the Central Agency of social security agencies;
"- the national workers insurance fund employees;
"- the national workers pension insurance employees;
"- the managing bodies of the insurance unemployment;"
«-each of the organizations mentioned in the c, d, e and f of the 2 ° of article R. 620-6-1.»
"Agreements also set the retention period the information gathered and the forms received by the body empowered and modalities of support for the expenses incurred by him for the performance of its tasks, taking into account the amount of the contributions and contributions made.
"The agreements provide for the conditions in which a report is transmitted annually by the body authorized to each of the parties to the conventions.
"These agreements, except those concluded with the Ministers of labour and social security and the Minister of economy and finance, are applicable only from their approval by order of the Minister of social security and the Minister in charge of the work."


Article 2 more on this article...

The agreements provided for in article R. 620-6-5 of the labour code are within three months of the publication of this Decree. If there is no signature in the time limit, the terms of the communication of information and repayment of contributions and social contributions as well as support for the costs incurred by the authorised body mentioned in the article L. 620 I - 9 of the labour code are set by order of the Ministers of labour, social security and the Minister of economy and finance.


Article 3 more on this article...

Decree No. 99-320 of 26 April 1999 on the single procedure applicable to statements and the payment of contributions and social contributions related to casual employment of artists and technicians of the show is repealed effective January 1, 2004.


Article 4 more on this article...

The Minister of Social Affairs, labour and solidarity, the Minister of economy, finance and industry and the Minister of health, family and disabled people are responsible, each which is concerned, of the execution of this Decree, which will be published in the Official Journal of the French Republic.


Done at Paris, on 31 December 2003.
Jean-Pierre Raffarin by the Prime Minister: the Minister of Social Affairs, labour and solidarity, François Fillon Minister of economy, finance and industry Francis Mer the Minister of health, family and disabled persons, Jean-François Mattei

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