A 2021 reform modified the objective categories of employees that used to refer to the notions of manager and non-manager in terms of supplementary social protection (healthcare costs, provident schemes, etc.). It requires the modification of insurance contracts as well as the founding act to set up the scheme (Unilateral Employer Decision, Company Agreement, Referendum) before January1, 2025in order to be able to continue à benefit from exemptions and tax exemptions.
Changing objective categories
The supplementary pension schemes Since Agirc and Arrco merged on January1, 2019, references to the AGIRC national collective agreement (CCN) of March 14, 1947 for the definition of managerial and non-managerial categories have become obsolete.
As a reminder, before the reform these categories of personnel were defined by reference to whether or not they were affiliated to Agirc under articles 4, 4 bis and 36 of the 1947 CCN.
The decree published on July 30, 2021 now requires that the category of managerial and non-managerial staff be defined by reference to Articles 2.1 and 2.2 of the ANI of November 17, 2017 relating to the provident scheme for managerial staff. In addition, it authorizes only management category employees covered by article 36 only subject to the conclusion of a branch agreement approved by APEC.
In order to maintain the collective and compulsory nature of supplementary social protection schemesIn order to maintain the collective and compulsory nature of supplementary social protection schemes, it is necessary to bring the founding deed into line when the schemes set up refer to the former objective categories of managerial and non-managerial staff.
The employer a until December 31, 2024 for modify the legal act of setting in in place.
Formal requirements
Modifying the act of setting up a supplementary social protection scheme requires compliance with a formal procedure that differs according to the nature of the founding act (DUE, collective agreement, referendum).
When the plan has been set up by DUE, the following procedure must be followed:
- prior information members of the CSE,
- individual information to employees and a sufficient period of notice between this information and the end of the application of the new decision,
- drafting a new new unilateral decision which will be given to each employee.
In the event of a collective agreement, negotiations will be required to revise it.
The conditions for modifying or terminating a referendum agreement were to be defined by decree. As the latter has never been published, it is advisable to will have to refer to the denunciation clause clause set out in the agreement.
In addition, in companies with at least 50 employees and a CSE, the latter must be informed and consulted prior to the introduction or modification of any supplementary social protection coverage.
Failure to do so may call into question the collective nature of the benefits and the exemption from social security contributions, and result in an URSSAF reassessment.
