#2021-687Decree No. 2021-687 of May 28, 2021 on Financial and Actuarial Cost Allocation for Independent Workers
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
This law outlines the financial and actuarial cost allocation for regimes related to social security for independent workers in France. It specifies how to impute costs associated with management and expenses directly tied to these regimes, as well as provisions related to aid for independent workers affected by difficulties. The law also clarifies the application of these provisions to financial accounts for exercises closing after December 31, 2020.
AI-generated summary. May contain errors. Refer to official sources for legal decisions.
Key Changes
- Modifies the allocation of costs related to financial and actuarial management for specific social security regimes.
- Details the imputation of aids and benefits for independent workers, including provisions for health and retirement contributions.
- Establishes specific percentages for cost allocations among different branches of social security.
Obligations
What this law requires
Impute management and actuarial costs of regimes L. 632-1 and L. 635-1 at 0.01% of reserve holdings as of the same date for activities managed by Caisse nationale d'assurance vieillesse
Impute the actual amount of direct expenses incurred under the general mandate of the central agency for social security organizations (ACOSS) in accordance with article L. 635-4-1
Allocate indirect costs (personnel costs, operational expenses, and internal investment expenses) annually evaluated by ACOSS: 15% to regime L. 632-1 and 85% to regime L. 635-1 for expenses not directly attributable to either regime
Impute contributions for independent workers in difficulty covered under health and basic pension regimes to their respective branches (health and pension branches)
Allocate other contributions and social assistance payments for independent workers in difficulty: 43% to health branch and 57% to pension branch