far The reduction Fillon was calculated by month without delay and without annual adjustment. This method of calculation leads to a greater reduction for employer groups paying a portion of the remuneration in the form of spot bonuses, such as a 13th month, so rather than smoothed over the twelve months of the year.
This information is to be considered quickly for billing your membership is calculated in proportion to this new setting.
From 1 January 2011, will take into account the total compensation paid during the year, so the amount of relief will be impacted in case of timely payment of premiums (Law of Social Security Financing for 2011 ).
Terms of determining the amount of compensation Annual gross to take into account
The methods of determining the amount of the gross annual remuneration to take into account is defined as provided in Article III of the L241-13 of the Code of Social Security.
Subject to the provisions below, the annual amount of the minimum wage to take into account is equal to 1,820 times the minimum wage or $ 12 identical fractions corresponding to its value multiplied by the 52/12 legal duration.
For employees working part-time or contract whose remuneration is not fixed on the basis of statutory and non-monthly for employees, the amount of the minimum wage so determined is adjusted in proportion to the duration of work or the equivalent period (employment with periods of inactivity), excluding overtime (HS) additional hours (HC), included in their contract work for the period they are present in the company and reported that corresponding to the legal working hours.
In case of suspension of the employment contract with full payment of the employee's gross pay, the fraction of the amount of the minimum wage for the month when the contract is suspended is taken into account for its value determined under the above conditions.
For monthly paid employees who are not present throughout the year or whose contract of employment is suspended without payment of compensation or part payment thereof, the portion of SMIC corresponding to the month in which the failure is corrected by the ratio between the remuneration paid and that would have been paid if the employee had been present throughout the month, excluding compensation that are not affected by absence. The minimum wage is fixed on the same terms for non-monthly employees whose employment contract is suspended with partial payment of compensation.
If one parameter for determining the annual amount of the minimum wage to take into account changes during the year, its annual value is equal to the sum of the values determined under the previous rules for the periods before and after evolution.
For employees on fixed-term contract with one employer, the coefficient is determined for each contract. For
gains and wages paid by employers from 1 to 19 employees, the time worked over the year is assessed according to the ratio between the hours of work with companies registered users to their contract or their agreement to make available and the total time worked during the year.
The amount of the reduction Fillon applied early to the contributions due in respect of remuneration paid during a calendar month is equal to the monthly salary by the applicable coefficient except SMIC and Compensation that are taken into account for a month.
Intervention period of regularization of differential
Contributions due for the last month or last quarter of the year into account, where applicable, the regularization of the differential between the total reduction amounts Fillon applied in advance for the previous months of the year and the amount of this reduction calculated for the year. Upon termination of the employment contract during the year, the adjustment is made on the contributions due for the last month or quarter employment.
A gradual adjustment of the contributions may be made during the year, a payment to another, by weight, at each maturity, elements necessary to calculate the reduction on the period since the first day of the year or date of hire, whichever is later.
More for group-registered URRSAF:
http://www.urssaf.fr/general/actualites/actualites_generales/reduction_fillon__les_nouveautes_2011_01.html
More group registered for the MSA :
http://www.msa.fr/front/id/msafr/S1096461900212/S_Employeurs/S_Exoneration-de-cotisations/publi_Reduction-degressive-des-cotisations-patronales--reduction-Fillon-.html
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