institutions at least 20 employees are required to use 6% of disabled workers or failing to pay a contribution to make to AGEFIPH.
are therefore covered by the obligation of employing disabled workers all employers employing 20 employees at December 31, 2010.
(Article L5212-1 of the Labour Code)
A shift in the definition of employer group by DGEFP in matters relating to employment of disabled workers.
• Until 2010
services Delegation General for Employment and Vocational Training (DGTEFP) gave instructions to the Departmental Directorate of Labour, Employment and Vocational Training (DDTEFP) assimilate employer groups and companies acting through consequently, they were subject only to their staff.
Consequently, for several years, groups of employers who made the request were reimbursed for contributions made in error.
• For 2011
Mr Jean-Luc FICHET Senator Finistère asked the Minister Labour to clarify the legal situation, what were the arrangements he wanted to take to see employer groups related businesses for the interim obligation to employ disabled workers.
After review of the DGTEFP, it was stated in a memo dated March 29, 2010 G / New METH/OETH/2010/QR, circulated to all DIRECCTE (replacing the DDTEFP) a group of employers is a structure involving several companies whose goal is to recruit permanent employees to make them available to its members.
As such, these employees have the status of permanent employees of the group, which like any employer employing 20 employees is subject to OETH.
The note concludes by stating that for the consideration of available employees, an employer group is considered an outside company by providing staff in one or more other companies. Should apply the provisions of Article L. 1111-2 of the Labour Code, namely that an employee is available to take into account the size of the user establishment if it meets the three cumulative conditions following:
- being This user in setting the day of counting
- work for at least 1 year
- and not in a position to replace
BUT it is clear that the employee is also counted in the size of the establishment which makes it available.
This internal memo is therefore a consequence eligibility for this tax in 2010, however, one sees the difficulty DIRECCTE use this note to demand contributions for previous years (2007-2008-2009.
It remains for three weeks undertake measures to reduce your contribution to for 2010
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