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16/01/2015 PROFILE > Tout public

Social Security budget 2015: the main measures of the draft funding bill

The main measures of the draft funding bill of the Social Security have been adopted by the Parliament on 1 December 2014 (latest modification of bill no. 2014-1554 on 22 December 2014).

Here are three key measures of the project:

Deletion of the "dividend" premium (art. 19).
Employers with at least 50 employees, will no longer be bound to pay a premium to employees in return for their investments.

The limited term of the URSSAFF audit (art. 24).
This second measure announces a support measure for the deadlines for auditing by the URSSAF for small companies and sole traders so as they can benefit from greater legal security.

The URSSAF audits, led from 1 January 2015 on companies with fewer than 10 employees, can only take place over 3 months from the start of the audit and the letter of observation. Notwithstanding any exception, this limit may be extended where the employer or the URSSAF makes a request.  There is no time limit where it is established that there is a case of undeclared labor, an impediment to auditing, legal abuse, observed incompatibility or unusable documentation.

The URSSAF-employer transaction (art. 24).
This third measure announces the possibility to conclude an "URSSAF-employer" transaction from the time when amounts due are not definitive. This transaction has a term of validity of 4 years maximum and solely concerns:
- the total amount of increases for delays and penalties in the case, inter alia, of any late presentation or inaccuracy in compulsory declarations pertaining to social contributions;
- evaluation of brackets for contributions due to various financial advantages;
- amounts for increases evaluated in line with verification methods.

This measure is applicable to transactions concluded by a date fixed by decree.

Other measures concern:
-    repayment of workplace accidents and professional illness contributions paid incorrectly;

- the future of the Daily Social Security Allowance (IJSS) for maternity in the event of death of the mother following child birth. This allowance shall be paid to the father, or if he fails to make the claim, to any party bound by a civil partnership agreement or a marital partner. The transfer of this allowance is concerned by all causes of death. It may now be implemented whatever the health insurance regime of the parents;

- worsening of sanctions pertaining to concealed labor. Sanctions may now reach 5 years of imprisonment and 75,000 euros as a fine where the actions are committed against several people or against a person whose vulnerability or dependence is known to the perpetrator.

These measures have been applicable since 1 January 2015.