{"id":462,"date":"2020-11-07T17:57:42","date_gmt":"2020-11-07T16:57:42","guid":{"rendered":"https:\/\/www.sn-pweb.fr\/?p=462"},"modified":"2020-12-14T15:39:27","modified_gmt":"2020-12-14T14:39:27","slug":"article-3","status":"publish","type":"post","link":"https:\/\/www.sn-pweb.fr\/?p=462","title":{"rendered":"Indemnit\u00e9s d\u2019activit\u00e9 partielle et pr\u00e9voyance"},"content":{"rendered":"\n<p>Avec la 2<sup>\u00e8me<\/sup>&nbsp;loi d\u2019urgence du 17 juin 2020, le l\u00e9gislateur impose \u00e0 l\u2019employeur, pendant les p\u00e9riodes d\u2019activit\u00e9 partielle&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>De maintenir les garanties de pr\u00e9voyance compl\u00e9mentaire au profit des salari\u00e9s et de leurs ayants-droit<\/li><li>Une r\u00e8gle d\u2019assiette des cotisations et des prestations de pr\u00e9voyance pour les salari\u00e9s en activit\u00e9 partielle<\/li><\/ul>\n\n\n\n<p>Ces r\u00e8gles s\u2019appliquent jusqu\u2019au 30 juin 2021, apr\u00e8s quoi il reviendra aux partenaires sociaux et aux employeurs de pr\u00e9voir (de concert avec les assureurs) les adaptations n\u00e9cessaires \u00e0 la p\u00e9rennisation du maintien des garanties de pr\u00e9voyance pendant l\u2019activit\u00e9 partielle.<\/p>\n\n\n\n<p>Pendant la p\u00e9riode actuelle,&nbsp;<a href=\"https:\/\/rfpaye.grouperf.com\/actu\/46388.html?format=imprimer&amp;id_domaine=&amp;rubrique=None\">une instruction DSS du 16 novembre 2020<\/a>&nbsp;donne des pr\u00e9cisions sur le dispositif de maintien des garanties tel qu\u2019applicable pendant la crise sanitaire&nbsp;:<\/p>\n\n\n\n<p><strong>Notion d\u2019assiette minimale des primes ou cotisations&nbsp;:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Conservation du mode de calcul&nbsp;: pendant l\u2019activit\u00e9 partielle la cotisation doit \u00eatre calcul\u00e9e selon les m\u00eames modalit\u00e9s qu\u2019en p\u00e9riode d\u2019activit\u00e9 (ex&nbsp;: une cotisation bas\u00e9e sur Tranche A et Tranche B doit le rester)<\/li><li>Assiette minimale&nbsp;:<ul><li>obligation de prendre en compte l\u2019indemnit\u00e9 l\u00e9gale d\u2019activit\u00e9 partielle<\/li><li>possibilit\u00e9 de prendre en compte le compl\u00e9ment d\u2019indemnit\u00e9 d\u2019activit\u00e9 partielle vers\u00e9 par l\u2019employeur, le cas \u00e9ch\u00e9ant (l\u2019employeur peut-il l\u2019imposer \u00e0 l\u2019assureur ou cela doit-il \u00eatre n\u00e9goci\u00e9&nbsp;? l\u2019instruction ne le pr\u00e9cise pas)<\/li><li>prise en compte de la r\u00e9mun\u00e9ration des p\u00e9riodes travaill\u00e9es dans les conditions habituelles (lorsque sur un m\u00eame mois un salari\u00e9 cumule activit\u00e9 partielle et r\u00e9mun\u00e9ration)<\/li><\/ul><\/li><\/ul>\n\n\n\n<p><strong>Notion d\u2019assiette sup\u00e9rieure \u00e0 l\u2019assiette minimale<\/strong>&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>L\u2019employeur peut retenir une assiette de cotisations et de prestations reconstitu\u00e9e sur la base du&nbsp;<strong>montant moyen des 12 derniers mois<\/strong>&nbsp;pour les p\u00e9riodes ch\u00f4m\u00e9es<\/li><\/ul>\n\n\n\n<p>\u00e8&nbsp;Dans ce cas, l\u2019instruction DSS cr\u00e9e une tol\u00e9rance pour l\u2019employeur, absente de la loi, en pr\u00e9cisant que cette reconstitution d\u2019assiette ne n\u00e9cessite pas de r\u00e9vision de l\u2019acte juridique fondateur (d\u00e9cision unilat\u00e9rale, accord collectif\u2026), pour la conservation du caract\u00e8re collectif et obligatoire du r\u00e9gime<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>&nbsp;L\u2019employeur peut retenir toute autre modalit\u00e9 de reconstitution d\u2019assiette<\/li><\/ul>\n\n\n\n<p>\u00e8Dans ce cas, il sera imp\u00e9ratif de le pr\u00e9ciser dans l\u2019acte juridique fondateur, sous peine de perdre les exon\u00e9rations sociales attach\u00e9es aux contributions patronales<\/p>\n\n\n\n<p><strong>Cons\u00e9quences sur les limites d\u2019exon\u00e9ration&nbsp;:<\/strong><\/p>\n\n\n\n<p>L\u2019instruction pr\u00e9cise le sort des limites d\u2019exon\u00e9ration sociale de la contribution patronale (habituellement 6% du PSS + 1,5% de la r\u00e9mun\u00e9ration brute, dans la limite de 12% du PASS)&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>En principe les limites d\u2019exon\u00e9ration seront calcul\u00e9es sur l\u2019assiette retenue, pour les p\u00e9riodes d\u2019activit\u00e9 partielle<\/li><li>Si l\u2019assiette de la contribution n\u2019est pas affect\u00e9e par l\u2019activit\u00e9 partielle&nbsp;: les limites seront calcul\u00e9es en reconstituant la r\u00e9mun\u00e9ration sur la base des 12 derniers mois pr\u00e9c\u00e9dant l\u2019activit\u00e9 partielle<\/li><li>Si un salari\u00e9 compte sur un m\u00eame mois des p\u00e9riodes d\u2019activit\u00e9 et d\u2019activit\u00e9 partielle, il est admis que le montant pris en compte pour les heures ch\u00f4m\u00e9es durant le mois soit identique \u00e0 la r\u00e9mun\u00e9ration horaire soumise \u00e0 cotisation pour les heures travaill\u00e9es sur cette m\u00eame p\u00e9riode<\/li><\/ul>\n\n\n\n<p>L\u2019instruction DSS illustre ces propos par des exemples, utiles \u00e0 leur mise en application.<\/p>\n\n\n\n<p>Le site RF Paye propose un article d\u00e9taill\u00e9 ainsi que la source, pour le moment non disponible sur le net&nbsp;:<\/p>\n\n\n\n<p><a href=\"https:\/\/rfpaye.grouperf.com\/actu\/46388.html?format=imprimer&amp;id_domaine=&amp;rubrique=None\">Pr\u00e9voyance compl\u00e9mentaire : une instruction d\u00e9taille le maintien des garanties en cas d\u2019activit\u00e9 partielle<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Avec la 2\u00e8me&nbsp;loi d\u2019urgence du 17 juin 2020, le l\u00e9gislateur impose \u00e0 l\u2019employeur, pendant les p\u00e9riodes d\u2019activit\u00e9 partielle&nbsp;: De maintenir les garanties de pr\u00e9voyance compl\u00e9mentaire au profit des salari\u00e9s et de leurs ayants-droit Une r\u00e8gle d\u2019assiette des cotisations et des prestations de pr\u00e9voyance pour les salari\u00e9s en activit\u00e9 partielle Ces r\u00e8gles s\u2019appliquent jusqu\u2019au 30 juin [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","inline_featured_image":false,"footnotes":""},"categories":[17],"tags":[],"class_list":["post-462","post","type-post","status-publish","format-standard","hentry","category-categorie-3"],"_et_post_bg_color":"#ffffff","_et_post_bg_layout":"light","_et_pb_show_title":"on","_dp_original":null,"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Indemnit\u00e9s d\u2019activit\u00e9 partielle et pr\u00e9voyance - SNPWEB<\/title>\n<meta name=\"robots\" content=\"index, follow, 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