New method for calculating the annual "Fillon" reduction in social security contributions
L'allégement général de cotisations sociales patronales -dit réduction « Fillon »-, from which bénéfient employers for all salaries towardsés, up to a limit of 1.6 times the SMIC amount, has undergone numerous changes since its creation. The latest of these came with the loi de financement de la Sécurité Sociale de 2011 où mensuelle des salariés.
A new décret sets out the arrangements for implementing œthis new measure which came into force for contributions on 1er January 2011.
New calculation formulas :
As of January 1er, 2011, to calculate the amount of their allègement, companies must use the following formulas :
- [0,26 : 0,6] X [1,6X SMIC calculé pour un an : rémunération annuelle brut -1] for companies with at least 20 employeesés, knowing that the result obtained may not exceedéder 0, 2600,
- [0.281 : 0.6] X [1.6 X SMIC calculé pour un an : rémunération annuelle brut - 1 ] for companies with fewer than 20 employees, given that the résult obtained may not exceedéder 0.2810.
For employeeséemployedéon fixed-term contracts by the same employer, the coefficient is déterminé for each contract.
For employeeséon temporary employment contracts made éavailable over the course of a year to several user companies, it is déterminé for each assignment.
As a reminder : the gross annual earningsémunération à to be taken into account for the calculation of the allégement corresponds à to all earnings or rémunérations paidéto the employeeéduring the year and subject to social securityécurité contributions.
Attention : are excluded :
- The rémunération of overtime and additional hourséas well as éany increases in this rémunération, within the limit, as regards the corresponding wage increase :
- At the rate of 25% for the first eight hours of overtime, and 50% for subsequent hours,
- At the rate of 25% for the first eight hours of overtime, and 50% for subsequent hours
- At a rate of 25% for overtime worked in excess of 10% of the duration fixed in the employment contract,
- La rémunération des temps de pause, d’habillage et de déshabillage versée en application d’une convention ou d’un accord collectif étendu en vigueur au 11 octobre 2007.
Montant annuel du SMIC à retenir :
Concerning the annual amount of the SMIC à retain, the décret authorizes two modes of calculation. It is égal :
- Either at the hourly rate X 1820 times. In other words, since January 1er, 2011,9 X 1820 = 16380 € per annum ;
- That is à the sum of the 12 identical fractions corresponding à to its démultipliedée value by the 52/12 of the weekly durée. In other words, since January 1er, 2011, 9€ X 35 X 52 : 12 = 1365 € appliedé 12 times.
Special cases :
For employees working à part-time or whose contractual rémunération is not fixed on the basis of légale duration as well as for employeeséFor employees not covered by the monthly wage system (e.g. employees working éat home, seasonal or temporary workers), the SMIC is adjusted é à in proportion to the working time or equivalent working time - excluding overtime éments - recorded à their contract of employment for the period during which they are present in the company and in relation to éthe period corresponding to éthe legal working time.
Other special cases : in the event of suspension of the employment contract with full payment of wages, the calculation of the « Fillon » réduction is carried out in the same way as if the employee had été had been working for the company all yearéand the fraction of the SMIC corresponding to the month in which the contract is suspended is thus taken for its terminated value under the above conditions.
On the other hand, when the contract is suspended without payment of the rémunération, with partial payment or when the employeeé is only taken for part of the yearée, the fraction of the SMIC amount corresponding to the month in which the’absence is correctedéaccording to the ratio between the rémunération towardsée and that which would have été towardsée had the employee étéprésent the whole month, excluding éléments of rémunération which are not affectedéby the absence.
The methods of régularization :
The amount of the réduction « Fillon » applied each month is calculated according to the formulas mentionedées above, indicating the amount su SMIC for one month and the monthly rémunération.
After performingé this monthly calculation, two modes of régularization are possible :
- A régularisation is performedéat the end of the yearéiféthere is a differential between the sum of the réduction « Fillon » appliedéfor the months prioréto the yearéand the amount of this réduction calculatedéfor the yearée ;
- A gradual regularization of contributions can also ébe operated êréduring the course of the yearée, from one payment à to the next.
In the event of termination of the contract during the course of the year, regularization is applied to the contributions due for the last month or quarter of employment.
(Décret N°2010-1779 du 31 décembre 2010, JO du 1-01-11)
Amanda
Responsible for communication
Alphéa Conseil
