INSERT INTO `bo_actualite` (`id`, `position`, `rubrique`, `libelle`, `type_id`, `contenu`, `fichier`, `valide`) VALUES
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</xml><![endif]--><!--[if gte mso 10]> <mce:style><!   /* Style Definitions */  table.MsoNormalTable 	{mso-style-name:"Tableau Normal"; 	mso-tstyle-rowband-size:0; 	mso-tstyle-colband-size:0; 	mso-style-noshow:yes; 	mso-style-priority:99; 	mso-style-qformat:yes; 	mso-style-parent:""; 	mso-padding-alt:0cm 5.4pt 0cm 5.4pt; 	mso-para-margin:0cm; 	mso-para-margin-bottom:.0001pt; 	mso-pagination:widow-orphan; 	font-size:10.0pt; 	font-family:"Times New Roman","serif";} --> <!--[endif] --></p>\r\n<p class="MsoNormal" style="mso-margin-bottom-alt: auto; line-height: 16.8pt; background: white;"><strong>Le "Prix Diversit&eacute; et Talents" 2014 sera remis le 23 janvier prochain</strong></p>\r\n<p class="MsoNormal" style="mso-margin-bottom-alt: auto; line-height: 16.8pt; background: white;"><span style="font-size: 10.0pt; font-family: &amp;quot;Verdana&amp;quot;,&amp;quot;sans-serif&amp;quot;; color: #444444;">Pour la&nbsp;quatri&egrave;me ann&eacute;e, le prix <strong>La Garanderie &amp; Associ&eacute;s</strong> <strong>&laquo;&nbsp;Diversit&eacute; &amp; Talents&nbsp;&raquo;</strong> distinguera un &eacute;tudiant de l&rsquo;&Eacute;cole de droit de Sciences Po afin d&rsquo;aider le laur&eacute;at &agrave; r&eacute;aliser une ambition professionnelle, tout particuli&egrave;rement, dans les domaines du droit social, de la RSE et/ou d&rsquo;une carri&egrave;re d&rsquo;avocat.</span></p>\r\n<p class="MsoNormal" style="mso-margin-bottom-alt: auto; line-height: 16.8pt; background: white;"><span style="font-size: 10.0pt; font-family: &amp;quot;Verdana&amp;quot;,&amp;quot;sans-serif&amp;quot;; color: #444444;">Le jury s&rsquo;attache chaque ann&eacute;e &agrave; d&eacute;tecter des talents afin d&rsquo;aider celle ou celui qui a besoin d&rsquo;&ecirc;tre encourag&eacute; </span><span style="font-size: 10.0pt; font-family: &amp;quot;Verdana&amp;quot;,&amp;quot;sans-serif&amp;quot;; color: #1f497d;">par </span><span style="font-size: 10.0pt; font-family: &amp;quot;Verdana&amp;quot;,&amp;quot;sans-serif&amp;quot;; color: #444444;">l&rsquo;octroi d&rsquo;une bourse et d&rsquo;un accompagnement du cabinet (stage, conseils, mise en r&eacute;seau).</span></p>\r\n<p class="MsoNormal" style="line-height: 16.8pt; background: white;"><span style="font-size: 10.0pt; font-family: &amp;quot;Verdana&amp;quot;,&amp;quot;sans-serif&amp;quot;; color: #444444;">Cette ann&eacute;e sont finalistes&nbsp;:</span></p>\r\n<p class="MsoNormal" style="margin-left: 36.0pt; text-indent: -18.0pt; line-height: 16.8pt; mso-list: l0 level1 lfo1; background: white;"><span style="font-size: 10.0pt; font-family: &amp;quot;Trebuchet MS&amp;quot;,&amp;quot;sans-serif&amp;quot;; mso-fareast-font-family: &amp;quot;Trebuchet MS&amp;quot;; mso-bidi-font-family: &amp;quot;Trebuchet MS&amp;quot;; color: #444444;">&nbsp;<span style="mso-list: Ignore;">-<span style="font: 7.0pt &amp;quot;Times New Roman&amp;quot;;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><strong><span style="font-size: 10.0pt; font-family: &amp;quot;Verdana&amp;quot;,&amp;quot;sans-serif&amp;quot;; color: #444444;">Wei Wen</span></strong><span style="font-size: 10.0pt; font-family: &amp;quot;Verdana&amp;quot;,&amp;quot;sans-serif&amp;quot;; color: #444444;">&nbsp;: Inscrite au programme Master droit &eacute;conomique, sp&eacute;cialit&eacute; Global Governance Study.</span></p>\r\n<p class="MsoNormal" style="margin-left: 36.0pt; line-height: 16.8pt; background: white;"><span style="font-size: 10.0pt; font-family: &amp;quot;Verdana&amp;quot;,&amp;quot;sans-serif&amp;quot;; color: #444444;">L&rsquo;arbitrage &eacute;tant une de ses sp&eacute;cialit&eacute;s, Wei Wen envisage notamment de rejoindre &agrave; l&rsquo;avenir la chambre arbitrale internationale de Paris ou d&rsquo;&ecirc;tre Diplomate &agrave; l&rsquo;OMC.</span></p>\r\n<p class="MsoListParagraph" style="text-indent: -18.0pt; line-height: 16.8pt; mso-list: l0 level1 lfo1; background: white;"><span style="font-size: 10.0pt; font-family: &amp;quot;Trebuchet MS&amp;quot;,&amp;quot;sans-serif&amp;quot;; mso-fareast-font-family: &amp;quot;Trebuchet MS&amp;quot;; mso-bidi-font-family: &amp;quot;Trebuchet MS&amp;quot;; color: #444444;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt &amp;quot;Times New Roman&amp;quot;;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><strong><span style="font-size: 10.0pt; font-family: &amp;quot;Verdana&amp;quot;,&amp;quot;sans-serif&amp;quot;; color: #444444;">- Anna Tordjmann</span></strong><span style="font-size: 10.0pt; font-family: &amp;quot;Verdana&amp;quot;,&amp;quot;sans-serif&amp;quot;; color: #444444;">&nbsp;: S&rsquo;appuyant sur sa sp&eacute;cialit&eacute; &laquo;&nbsp;Entreprise March&eacute;s et R&eacute;gulation&nbsp;&raquo;, Anna veut acc&eacute;der&nbsp; &agrave; la profession d&rsquo;avocat d&egrave;s septembre 2014, sans exclure de pratiquer ult&eacute;rieurement le droit au sein d&lsquo;une organisation internationale telle que l&rsquo;ONU, la Banque Mondiale ou le FMI.</span></p>\r\n<p class="MsoNormal" style="margin-left: 36.0pt; text-indent: -18.0pt; line-height: 16.8pt; mso-list: l0 level1 lfo1; background: white;"><span style="font-size: 10.0pt; font-family: &amp;quot;Trebuchet MS&amp;quot;,&amp;quot;sans-serif&amp;quot;; mso-fareast-font-family: &amp;quot;Trebuchet MS&amp;quot;; mso-bidi-font-family: &amp;quot;Trebuchet MS&amp;quot;; color: #444444;">&nbsp;<span style="mso-list: Ignore;">-<span style="font: 7.0pt &amp;quot;Times New Roman&amp;quot;;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><strong><span style="font-size: 10.0pt; font-family: &amp;quot;Verdana&amp;quot;,&amp;quot;sans-serif&amp;quot;; color: #444444;">Aurore Marie</span></strong><span style="font-size: 10.0pt; font-family: &amp;quot;Verdana&amp;quot;,&amp;quot;sans-serif&amp;quot;; color: #444444;">&nbsp;: Actuellement en Master droit &eacute;conomique, Anna voit le droit comme un outil permettant d&rsquo;&nbsp;&laquo;&nbsp;optimiser&nbsp; et am&eacute;liorer les rapports entre individus et entit&eacute;s &eacute;conomiques&nbsp;&raquo;. C&rsquo;est pour cela qu&rsquo;elle veut &eacute;galement devenir avocat.</span></p>\r\n<p class="MsoNormal" style="margin-left: 36.0pt; text-indent: -18.0pt; line-height: 16.8pt; mso-list: l0 level1 lfo1; background: white;"><span style="font-size: 10.0pt; font-family: &amp;quot;Trebuchet MS&amp;quot;,&amp;quot;sans-serif&amp;quot;; mso-fareast-font-family: &amp;quot;Trebuchet MS&amp;quot;; mso-bidi-font-family: &amp;quot;Trebuchet MS&amp;quot;; color: #444444;">&nbsp;<span style="mso-list: Ignore;">-<span style="font: 7.0pt &amp;quot;Times New Roman&amp;quot;;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><strong><span style="font-size: 10.0pt; font-family: &amp;quot;Verdana&amp;quot;,&amp;quot;sans-serif&amp;quot;; color: #444444;">Karol Bucki</span></strong><span style="font-size: 10.0pt; font-family: &amp;quot;Verdana&amp;quot;,&amp;quot;sans-serif&amp;quot;; color: #444444;">&nbsp;: S&eacute;duit par le droit social lors de son dernier stage, ce jeune &eacute;tudiant Polonais a pour objectif cette ann&eacute;e d&rsquo;int&eacute;grer l&rsquo;&eacute;cole de formation du barreau afin de d&eacute;buter sa carri&egrave;re dans ce domaine.</span></p>\r\n<p class="MsoListParagraph" style="margin-left: 35.25pt; text-indent: -18.0pt; line-height: 16.8pt; mso-list: l0 level1 lfo1; background: white;"><span style="font-size: 10.0pt; font-family: &amp;quot;Trebuchet MS&amp;quot;,&amp;quot;sans-serif&amp;quot;; mso-fareast-font-family: &amp;quot;Trebuchet MS&amp;quot;; mso-bidi-font-family: &amp;quot;Trebuchet MS&amp;quot;; color: #444444;">&nbsp;<span style="mso-list: Ignore;">-<span style="font: 7.0pt &amp;quot;Times New Roman&amp;quot;;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><strong><span style="font-size: 10.0pt; font-family: &amp;quot;Verdana&amp;quot;,&amp;quot;sans-serif&amp;quot;; color: #444444;">Ingrid Bernard</span></strong><span style="font-size: 10.0pt; font-family: &amp;quot;Verdana&amp;quot;,&amp;quot;sans-serif&amp;quot;; color: #444444;">&nbsp;: Apr&egrave;s son Master droit &eacute;conomique, sp&eacute;cialit&eacute; Entreprise March&eacute;s et R&eacute;gulation, Ingrid veut int&eacute;grer d&egrave;s l&rsquo;ann&eacute;e prochaine le Master 2 &laquo;&nbsp;Droit social et relations sociales dans l&rsquo;entreprise&nbsp;&raquo; &agrave; Paris XIII</span></p>\r\n<p class="MsoNormal" style="line-height: 16.8pt; background: white;"><span style="font-size: 10.0pt; font-family: &amp;quot;Verdana&amp;quot;,&amp;quot;sans-serif&amp;quot;; color: #444444;">&nbsp; Apr&egrave;s d&eacute;lib&eacute;ration du jury, le prix sera d&eacute;cern&eacute; le 23 janvier prochain. </span></p>\r\n<p class="MsoNormal" style="line-height: 16.8pt; background: white;"><span style="font-size: 8.0pt; font-family: &amp;quot;Verdana&amp;quot;,&amp;quot;sans-serif&amp;quot;; color: #444444;">&nbsp;Pour tout renseignement&nbsp;sur cet &eacute;v&egrave;nement : <a href="mailto:merville@lagaranderie.fr" target="_blank">merville@lagaranderie.fr</a></span></p>\r\n<p class="MsoNormal" style="line-height: 16.8pt; background: white;"><span style="font-size: 10.0pt; font-family: &amp;quot;Verdana&amp;quot;,&amp;quot;sans-serif&amp;quot;; color: #444444;">&nbsp;</span></p>\r\n<p>&nbsp;</p>', '', 1);
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SemiHidden="false"    UnhideWhenUsed="false" QFormat="true" Name="Book Title" /> <w:LsdException Locked="false" Priority="37" Name="Bibliography" /> <w:LsdException Locked="false" Priority="39" QFormat="true" Name="TOC Heading" /> </w:LatentStyles> </xml><![endif]--></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">La loi de s&eacute;curisation de l&rsquo;emploi du 14 juin 2013 pr&eacute;voyait un certain nombre de dispositions sur le temps partiel et notamment que, sauf quelques cas de d&eacute;rogations, la dur&eacute;e minimale de travail devait &ecirc;tre de 24 heures.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Elle renvoyait aux branches le soin de n&eacute;gocier, avant le 1er janvier 2014, sur ces nouvelles dispositions&nbsp;et notamment sur les modalit&eacute;s d&rsquo;organisation du travail lorsque les partenaires sociaux entendent d&eacute;roger &agrave; la dur&eacute;e minimale de 24 heures par semaine. </span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Or, peu nombreuses sont les branches dans lesquelles la n&eacute;gociation ouverte en application de la loi a abouti (cf. PJ&nbsp;: liste des branches ayant conclu un accord ou &eacute;tant encore en cours de n&eacute;gociation).</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">C&rsquo;est pourquoi les organisations syndicales et patronales signataires de l&rsquo;accord national interprofessionnel du 11 janvier 2013 sur la s&eacute;curisation de l&rsquo;emploi ont &eacute;t&eacute; re&ccedil;ues vendredi 10 janvier au Minist&egrave;re du Travail pour faire le point des n&eacute;gociations engag&eacute;es dans les branches en mati&egrave;re de temps partiel.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">A leur demande, le Minist&egrave;re du Travail a, selon nos informations, d&eacute;cid&eacute; de reporter de six mois l''entr&eacute;e en vigueur des mesures li&eacute;es au temps partiels de la loi du 14 juin 2013. </span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Une disposition l&eacute;gislative prolongeant jusqu&rsquo;au 30 juin 2014 la p&eacute;riode transitoire qui courait jusqu&rsquo;au 1er janvier 2014 sera donc int&eacute;gr&eacute;e au projet de loi relatif &agrave; la formation professionnelle, &agrave; l&rsquo;emploi et &agrave; la d&eacute;mocratie sociale qui sera pr&eacute;sent&eacute; le 22 janvier prochain au Conseil des Ministres.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Dans l&rsquo;attente du dispositif l&eacute;gislatif, et notamment des dispositions sur son &eacute;ventuel caract&egrave;re r&eacute;troactif, nous vous conseillons donc de tenter de limiter les embauches &agrave; temps partiel en-de&ccedil;&agrave; de 24 heures hebdomadaires par semaine. </span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Guy Alfosea et </span><span style="font-size: 9.0pt; font-family: &amp;amp;amp;">Justine Godey</span></p>', 'files/20140120140828/Accords_de_branche_temps_partiel.docx', 1);
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	mso-bidi-theme-font:minor-bidi;} --> <!--[endif] --></p>\r\n<p class="MsoNormal" style="text-align: center;"><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">Le cabinet <em>La Garanderie &amp; Associ&eacute;s</em> d&eacute;cerne le <em>Prix Diversit&eacute; et Talents</em> &agrave; une &eacute;tudiante de l&rsquo;Ecole de Droit</span></p>\r\n<p style="text-align: justify; line-height: 16.8pt; background: white;"><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">Pour la quatri&egrave;me ann&eacute;e cons&eacute;cutive, le cabinet <em>La Garanderie &amp; Associ&eacute;s</em> d&eacute;cerne son <em>Prix Diversit&eacute; et Talents</em> &agrave; un &eacute;tudiant de l''Ecole de Droit de Sciences Po. Le Prix vient d''&ecirc;tre attribu&eacute; &agrave; <strong>Ingrid Bernard</strong>, &eacute;tudiante de 24 ans de nationalit&eacute; fran&ccedil;aise, actuellement en <strong>deuxi&egrave;me ann&eacute;e de master Droit &eacute;conomique. </strong></span></p>\r\n<p style="text-align: justify; line-height: 16.8pt; background: white;"><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">Attribu&eacute; chaque ann&eacute;e selon des crit&egrave;res acad&eacute;miques et sociaux, ce Prix d''un montant de 5.000 euros&nbsp; est destin&eacute; &agrave; soutenir un &eacute;l&egrave;ve de deuxi&egrave;me ann&eacute;e de l''un des masters de l''Ecole de Droit de Sciences Po, se destinant &agrave; la profession d''avocat ou aux m&eacute;tiers li&eacute;s aux ressources humaines, et particuli&egrave;rement int&eacute;ress&eacute; par les probl&eacute;matiques de compliance, de RSE ou par le droit social.</span></p>\r\n<p style="text-align: justify; line-height: 16.8pt; background: white;"><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">Le jury se composait de deux repr&eacute;sentants de Sciences Po : <strong>Mikha&iuml;l Xifaras</strong>, Professeur des Universit&eacute;s et <strong>Edith Chabre</strong>, directrice ex&eacute;cutive de l''Ecole de Droit, ainsi que de deux repr&eacute;sentants du cabinet <em>La&nbsp;Garanderie &amp; Associ&eacute;s</em> : <strong>Dominique de La Garanderie</strong>,&nbsp; ancien B&acirc;tonnier de l&rsquo;Ordre des Avocats de Paris et <strong>Bertrand Merville</strong>, Avocat Associ&eacute;.</span></p>', '', 1);
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	mso-ascii-theme-font:minor-latin; 	mso-fareast-font-family:"Times New Roman"; 	mso-fareast-theme-font:minor-fareast; 	mso-hansi-font-family:Calibri; 	mso-hansi-theme-font:minor-latin; 	mso-bidi-font-family:"Times New Roman"; 	mso-bidi-theme-font:minor-bidi;} --> <!--[endif] --> </span></p>\r\n<p class="MsoNormal" style="text-align: center;"><strong><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Le DIF est (bient&ocirc;t) mort&nbsp;! Vive le CPF&nbsp;!</span></strong></p>\r\n<p><!--[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:TrackMoves /> <w:TrackFormatting /> <w:HyphenationZone>21</w:HyphenationZone> <w:PunctuationKerning /> <w:ValidateAgainstSchemas /> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:DoNotPromoteQF /> <w:LidThemeOther>FR</w:LidThemeOther> <w:LidThemeAsian>X-NONE</w:LidThemeAsian> <w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript> <w:Compatibility> <w:BreakWrappedTables /> <w:SnapToGridInCell /> <w:WrapTextWithPunct /> <w:UseAsianBreakRules /> <w:DontGrowAutofit /> <w:SplitPgBreakAndParaMark /> <w:DontVertAlignCellWithSp /> <w:DontBreakConstrainedForcedTables /> <w:DontVertAlignInTxbx /> <w:Word11KerningPairs /> <w:CachedColBalance /> </w:Compatibility> <w:BrowserLevel>MicrosoftInternetExplorer4</w:BrowserLevel> <m:mathPr> <m:mathFont m:val="Cambria Math" /> <m:brkBin m:val="before" /> <m:brkBinSub m:val="&#45;-" /> <m:smallFrac m:val="off" /> <m:dispDef /> <m:lMargin m:val="0" /> <m:rMargin m:val="0" /> <m:defJc m:val="centerGroup" /> <m:wrapIndent m:val="1440" /> <m:intLim m:val="subSup" /> <m:naryLim m:val="undOvr" /> </m:mathPr></w:WordDocument> </xml><![endif]--></p>\r\n<p><!--[if gte mso 9]><xml> <w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"   DefSemiHidden="true" DefQFormat="false" DefPriority="99"   LatentStyleCount="267"> <w:LsdException Locked="false" Priority="0" SemiHidden="false"    UnhideWhenUsed="false" QFormat="true" Name="Normal" /> <w:LsdException Locked="false" Priority="9" SemiHidden="false"    UnhideWhenUsed="false" QFormat="true" Name="heading 1" /> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 2" /> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 3" /> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 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QFormat="true" Name="caption" /> <w:LsdException Locked="false" Priority="10" SemiHidden="false"    UnhideWhenUsed="false" QFormat="true" Name="Title" /> <w:LsdException Locked="false" Priority="1" Name="Default Paragraph Font" /> <w:LsdException Locked="false" Priority="11" SemiHidden="false"    UnhideWhenUsed="false" QFormat="true" Name="Subtitle" /> <w:LsdException Locked="false" Priority="22" SemiHidden="false"    UnhideWhenUsed="false" QFormat="true" Name="Strong" /> <w:LsdException Locked="false" Priority="20" SemiHidden="false"    UnhideWhenUsed="false" QFormat="true" Name="Emphasis" /> <w:LsdException Locked="false" Priority="59" SemiHidden="false"    UnhideWhenUsed="false" Name="Table Grid" /> <w:LsdException Locked="false" UnhideWhenUsed="false" Name="Placeholder Text" /> <w:LsdException Locked="false" Priority="1" SemiHidden="false"    UnhideWhenUsed="false" QFormat="true" Name="No Spacing" /> <w:LsdException Locked="false" Priority="60" SemiHidden="false"    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UnhideWhenUsed="false" Name="Light Grid Accent 6" /> <w:LsdException Locked="false" Priority="63" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium Shading 1 Accent 6" /> <w:LsdException Locked="false" Priority="64" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium Shading 2 Accent 6" /> <w:LsdException Locked="false" Priority="65" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium List 1 Accent 6" /> <w:LsdException Locked="false" Priority="66" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium List 2 Accent 6" /> <w:LsdException Locked="false" Priority="67" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium Grid 1 Accent 6" /> <w:LsdException Locked="false" Priority="68" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium Grid 2 Accent 6" /> <w:LsdException Locked="false" Priority="69" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium Grid 3 Accent 6" /> <w:LsdException Locked="false" Priority="70" SemiHidden="false"    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SemiHidden="false"    UnhideWhenUsed="false" QFormat="true" Name="Book Title" /> <w:LsdException Locked="false" Priority="37" Name="Bibliography" /> <w:LsdException Locked="false" Priority="39" QFormat="true" Name="TOC Heading" /> </w:LatentStyles> </xml><![endif]--><!--[if gte mso 10]> <mce:style><!   /* Style Definitions */  table.MsoNormalTable 	{mso-style-name:"Tableau Normal"; 	mso-tstyle-rowband-size:0; 	mso-tstyle-colband-size:0; 	mso-style-noshow:yes; 	mso-style-priority:99; 	mso-style-qformat:yes; 	mso-style-parent:""; 	mso-padding-alt:0cm 5.4pt 0cm 5.4pt; 	mso-para-margin:0cm; 	mso-para-margin-bottom:.0001pt; 	mso-pagination:widow-orphan; 	font-size:11.0pt; 	font-family:"Calibri","sans-serif"; 	mso-ascii-font-family:Calibri; 	mso-ascii-theme-font:minor-latin; 	mso-fareast-font-family:"Times New Roman"; 	mso-fareast-theme-font:minor-fareast; 	mso-hansi-font-family:Calibri; 	mso-hansi-theme-font:minor-latin; 	mso-bidi-font-family:"Times New Roman"; 	mso-bidi-theme-font:minor-bidi;} --> <!--[endif] --></p>\r\n<p class="MsoNormal"><!--[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:TrackMoves /> <w:TrackFormatting /> <w:HyphenationZone>21</w:HyphenationZone> <w:PunctuationKerning /> <w:ValidateAgainstSchemas /> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:DoNotPromoteQF /> <w:LidThemeOther>FR</w:LidThemeOther> <w:LidThemeAsian>X-NONE</w:LidThemeAsian> <w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript> <w:Compatibility> <w:BreakWrappedTables /> <w:SnapToGridInCell /> <w:WrapTextWithPunct /> <w:UseAsianBreakRules /> <w:DontGrowAutofit /> <w:SplitPgBreakAndParaMark /> <w:DontVertAlignCellWithSp /> <w:DontBreakConstrainedForcedTables /> <w:DontVertAlignInTxbx /> <w:Word11KerningPairs /> <w:CachedColBalance /> </w:Compatibility> <w:BrowserLevel>MicrosoftInternetExplorer4</w:BrowserLevel> <m:mathPr> <m:mathFont m:val="Cambria Math" /> <m:brkBin m:val="before" /> <m:brkBinSub m:val="&#45;-" /> <m:smallFrac m:val="off" /> <m:dispDef /> <m:lMargin m:val="0" /> <m:rMargin m:val="0" /> <m:defJc m:val="centerGroup" /> <m:wrapIndent m:val="1440" /> <m:intLim m:val="subSup" /> <m:naryLim m:val="undOvr" /> </m:mathPr></w:WordDocument> </xml><![endif]--></p>\r\n<p>&nbsp;</p>\r\n<p class="MsoNormal"><!--[if gte mso 9]><xml> <w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"   DefSemiHidden="true" DefQFormat="false" DefPriority="99"   LatentStyleCount="267"> <w:LsdException Locked="false" Priority="0" SemiHidden="false"    UnhideWhenUsed="false" QFormat="true" Name="Normal" /> <w:LsdException Locked="false" Priority="9" SemiHidden="false"    UnhideWhenUsed="false" QFormat="true" Name="heading 1" /> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 2" /> <w:LsdException Locked="false" 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	mso-hansi-font-family:Calibri; 	mso-hansi-theme-font:minor-latin; 	mso-bidi-font-family:"Times New Roman"; 	mso-bidi-theme-font:minor-bidi;} --> <!--[endif] --></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">L&rsquo;Assembl&eacute;e Nationale vient d&rsquo;adopter en premi&egrave;re lecture le projet de loi relative &agrave; la formation, l&rsquo;emploi et la d&eacute;mocratie sociale.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Parmi les mesures &agrave; retenir figure l&rsquo;instauration du Compte Personnel de Formation (CPF), dont le principe, inscrit dans la loi de s&eacute;curisation de l&rsquo;emploi du 14 juin 2013, a &eacute;t&eacute; pr&eacute;cis&eacute; par l&rsquo;ANI relatif &agrave; la formation professionnelle du 14 d&eacute;cembre 2013.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Le CPF constitue l&rsquo;une des modifications phares du projet qui vise &agrave; rattacher d&eacute;sormais la Formation non plus &agrave; l&rsquo;Emploi mais &agrave; la Personne m&ecirc;me. C&rsquo;est ce changement d&rsquo;approche qui conduit donc &agrave; la mort annonc&eacute;e du Droit Individuel &agrave; la Formation (DIF), qui &eacute;tait lui d&rsquo;abord li&eacute; au seul statut salari&eacute; de son b&eacute;n&eacute;ficiaire.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">C&rsquo;est ainsi que d&egrave;s le 1<sup>er</sup> janvier 2015, toute personne qui entrera sur le march&eacute; du travail disposera automatiquement d&rsquo;un CPF (Art. L.6111-1 du Code du travail), ce qui ouvre donc ce compte &agrave; toute personne d&rsquo;au moins 16 ans occupant un emploi, ou &agrave; la recherche d&rsquo;un emploi ou accompagn&eacute;e dans un projet d&rsquo;orientation.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">En pratique, ce changement aura quelques incidences pour les entreprises.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">En effet, en d&eacute;pit du fait que le CPF se trouve d&eacute;sormais ouvert largement, ce sont bien les salari&eacute;s qui auront toujours vocation seuls &agrave; acqu&eacute;rir des droits au titre du CPF, comme c&rsquo;&eacute;tait le cas pour le DIF. </span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Ces droits, pour un salari&eacute; &agrave; temps complet, seront port&eacute;s, hors abondement &eacute;ventuel, &agrave; 150 heures quand le plafond &eacute;tait de 120 heures pour le DIF. </span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">L&rsquo;acquisition se fera d&eacute;sormais ainsi&nbsp;: 24 heures/an pendant 5 ans, puis 12 heures/an pendant deux ans et demi, alors que le DIF conduisait &agrave; 20 heures/an sur 6 ans.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Cette acquisition se fera normalement pour les salari&eacute;s en cong&eacute; maternit&eacute;, paternit&eacute;, adoption, parental mais aussi, depuis que le texte a &eacute;t&eacute; discut&eacute; &agrave; l&rsquo;Assembl&eacute;e, pour les salari&eacute;s qui se trouvent en arr&ecirc;t pour accident du travail ou maladie professionnelle.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Reste pos&eacute;e la gestion de l&rsquo;articulation entre les droits du DIF dont le syst&egrave;me demeure jusqu&rsquo;au 31 d&eacute;cembre prochain et les droits &agrave; venir au titre du CPF.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Sur ce point, le projet laisse la possibilit&eacute; de mobiliser les heures de DIF jusqu&rsquo;au 1<sup>er</sup> janvier 2021. Ces heures ne sont donc pas perdues pour les salari&eacute;s qui les ont acquises, m&ecirc;me si elles ne sont pas appel&eacute;es &agrave; se confondre avec les heures inscrites chaque ann&eacute;e sur le CPF, sans pour autant que le plafond de 150 heures du CPF ne puisse &ecirc;tre d&eacute;pass&eacute;...</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Pour La Garanderie &amp; Associ&eacute;s, cette articulation &eacute;videmment particuli&egrave;re du DIF et du CPF doit donc entra&icirc;ner une certaine vigilance de la part des entreprises, m&ecirc;me si celles-ci sont appel&eacute;es &agrave; &ecirc;tre totalement remplac&eacute;es dans la gestion des droits par les OPCA et la Caisse des D&eacute;p&ocirc;ts. </span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">En effet, si le projet pr&eacute;voit bien l&rsquo;information du salari&eacute; sur ses heures cr&eacute;dit&eacute;es au CFP par le biais d&rsquo;un service d&eacute;mat&eacute;rialis&eacute;, il est discret sur l&rsquo;information qui concernerait sp&eacute;cifiquement les heures restantes en provenance du DIF. </span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Evidemment, il pourrait ais&eacute;ment &ecirc;tre consid&eacute;r&eacute; que la seule disparition des articles d&rsquo;origine qui fondaient l&rsquo;obligation d&rsquo;information sur les droits &agrave; DIF, information port&eacute;e sur la lettre de rupture en cas de licenciement (Art. L.6323-19) et dans tous les cas mentionn&eacute;e sur le certificat de travail (Art. L.6323-21), suffirait &agrave; supprimer une telle information.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Mais, &agrave; l&rsquo;heure (Cass. Soc. 5 juin 2013 n&deg; 11-21.255) o&ugrave; ne cessent de s&rsquo;accentuer les obligations incombant &agrave; l&rsquo;employeur afin que celui-ci favorise l&rsquo;acc&egrave;s et la mise en &oelig;uvre d&rsquo;actions de formation, affirmer sans retenue qu&rsquo;il n&rsquo;y aurait plus d&rsquo;information &agrave; donner sur le DIF reviendrait &agrave; aller un peu vite en besogne.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">En effet, l&rsquo;acc&egrave;s, le choix et la mise en &oelig;uvre de la formation ne suppose-t-il pas que le salari&eacute; re&ccedil;oive au pr&eacute;alable une compl&egrave;te information sur l&rsquo;&eacute;tendue de ses droits, ce qui est toujours plus complexe en p&eacute;riode de transition comme le seront les ann&eacute;es 2015 &agrave; 2021&nbsp;?</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Il est d&rsquo;ailleurs bienvenu de se souvenir que la Cour de cassation a &eacute;t&eacute; claire&nbsp;sur ce sujet &agrave; diff&eacute;rentes reprises : L&rsquo;absence d&rsquo;information des droits &agrave; DIF constitue un manquement de l''employeur qui cause n&eacute;cessairement un pr&eacute;judice au salari&eacute; r&eacute;par&eacute; par l&rsquo;allocation de dommages et int&eacute;r&ecirc;ts (notamment Cass. Soc. 17&nbsp;f&eacute;vrier 2010, n&deg; 08-45.382). </span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">D&egrave;s lors, compte tenu du flou actuellement laiss&eacute; par le silence de la r&eacute;forme sur ce point, il sera sans doute pr&eacute;f&eacute;rable apr&egrave;s le 1<sup>er</sup> janvier 2015 de faire le choix de l&rsquo;exc&egrave;s d&rsquo;information sur le DIF plut&ocirc;t que l&rsquo;inverse, choix qui en outre est &agrave; peu de frais&nbsp;et ferait s&eacute;rieusement diminuer les risques d&rsquo;indemnisation.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">&nbsp;</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Bertrand Merville</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;"><a href="mailto:merville@lagaranderie.fr" target="_blank">merville@lagaranderie.fr</a></span></p>', '', 1);
INSERT INTO `bo_actualite` (`id`, `position`, `rubrique`, `libelle`, `type_id`, `contenu`, `fichier`, `valide`) VALUES
(125, 900, 'Réserve spéciale de participation  ', '26 Fév. 2014 - Attention au calcul du bénéfice net ! ', 1, '<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 11.25pt; text-align: justify; line-height: 13.5pt; padding-left: 30px;"><strong><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">R&eacute;serve sp&eacute;ciale de participation :&nbsp;a</span></strong><strong><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">ttention au calcul du b&eacute;n&eacute;fice net&nbsp;! </span></strong></p>\r\n<p style="margin: 0cm 0cm 11.25pt; text-align: justify; line-height: 13.5pt;"><strong><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></strong><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">Rappelons que le calcul de la R&eacute;serve Sp&eacute;ciale de Participation (RSP) s&rsquo;exprime par la formule l&eacute;gale suivante&nbsp;: RSP = 1/2 (B &ndash; 5% C) x (S/VA) o&ugrave;&nbsp;:</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 11.25pt; text-align: justify; line-height: 13.5pt;"><strong><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">B</span></strong><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;"> repr&eacute;sente le b&eacute;n&eacute;fice net de l&rsquo;entreprise</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 11.25pt; text-align: justify; line-height: 13.5pt;"><strong><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">C</span></strong><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;"> repr&eacute;sente les capitaux propres</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 11.25pt; text-align: justify; line-height: 13.5pt;"><strong><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt; mso-themecolor: text1;">S</span></strong><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt; mso-themecolor: text1;"> repr&eacute;sente les salaires vers&eacute;s au cours de l&rsquo;exercice</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 11.25pt; text-align: justify; line-height: 13.5pt;"><strong><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt; mso-themecolor: text1;">VA</span></strong><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt; mso-themecolor: text1;"> repr&eacute;sente la valeur ajout&eacute;e par l&rsquo;entreprise.</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 11.25pt; text-align: justify; line-height: 13.5pt;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt; mso-themecolor: text1;">L&rsquo;administration fiscale a toujours consid&eacute;r&eacute; que l&rsquo;imp&ocirc;t sur les soci&eacute;t&eacute;s retenu pour le calcul de la r&eacute;serve s&rsquo;entend apr&egrave;s imputation de tous les cr&eacute;dits aff&eacute;rents aux revenus inclus dans le b&eacute;n&eacute;fice imposable au taux de droit commun, tels que le Cr&eacute;dit Imp&ocirc;t Recherche (CIR). </span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 11.25pt; text-align: justify; line-height: 13.5pt;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt; mso-themecolor: text1;">Une d&eacute;cision du Conseil d&rsquo;Etat du 20 mars 2013 (n&deg;347633) a invalid&eacute; cette position et consid&eacute;r&eacute; que l&rsquo;imp&ocirc;t sur les soci&eacute;t&eacute;s &agrave; d&eacute;duire afin de d&eacute;terminer le b&eacute;n&eacute;fice net ne doit pas &ecirc;tre minor&eacute; des cr&eacute;dits d&rsquo;imp&ocirc;ts et notamment du CIR.</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 11.25pt; text-align: justify; line-height: 13.5pt;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt; mso-themecolor: text1;">Cons&eacute;quence de cette d&eacute;cision: une baisse du montant de la participation vers&eacute;e aux salari&eacute;s. </span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 11.25pt; text-align: justify; line-height: 13.5pt;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt; mso-themecolor: text1;">Afin de r&eacute;tablir la situation ant&eacute;rieure et &eacute;viter une baisse du pouvoir d&rsquo;achat des salari&eacute;s b&eacute;n&eacute;ficiant du m&eacute;canisme de la participation, un amendement au projet de loi de finances rectificative pour 2013 a &eacute;t&eacute; adopt&eacute; le 19 d&eacute;cembre 2013 avec l&rsquo;accord du gouvernement. Etait pr&eacute;vu le r&eacute;tablissement de la prise en compte des cr&eacute;dits d&rsquo;imp&ocirc;ts, dont le CIR (&agrave; l&rsquo;exclusion cependant du nouveau cr&eacute;dit d&rsquo;imp&ocirc;t pour la comp&eacute;titivit&eacute; et l&rsquo;emploi, CICE), dans le calcul de la participation des salari&eacute;s.</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 11.25pt; text-align: justify; line-height: 13.5pt;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt; mso-themecolor: text1;">Dans une d&eacute;cision du 29 d&eacute;cembre 2013 (n&deg;2013-684 DC), cette mesure a &eacute;t&eacute; censur&eacute;e par le Conseil Constitutionnel pour vice de proc&eacute;dure, sans examen des autres griefs invoqu&eacute;s. </span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 11.25pt; text-align: justify; line-height: 13.5pt;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt; mso-themecolor: text1;">Cette censure marque un retour &agrave; la position du Conseil d&rsquo;Etat selon laquelle les cr&eacute;dits d&rsquo;imp&ocirc;ts ne sont pas &agrave; int&eacute;grer dans le calcul, le CIR et le CICE venant donc r&eacute;duire le montant de la RSP.</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt; mso-themecolor: text1;">La Garanderie &amp; Associ&eacute;s pr&eacute;conise aux entreprises qui souhaiteraient neutraliser cet effet de conclure un avenant &agrave; l&rsquo;accord de participation ou d&rsquo;instituer/modifier un accord d&rsquo;int&eacute;ressement. </span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt; mso-themecolor: text1;">Ceux-ci devant &ecirc;tre adopt&eacute;s avant le 30 juin prochain pour les entreprises qui sont cal&eacute;es sur l&rsquo;exercice civil, cette d&eacute;marche impose d&rsquo;initier tr&egrave;s rapidement des n&eacute;gociations afin de tenir compte des nouveaux d&eacute;lais de consultation du Comit&eacute; d&rsquo;Entreprise et du Comit&eacute; Central d&rsquo;Entreprise. </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto;">&nbsp;</p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt; mso-themecolor: text1;"><br /></span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt;">&nbsp;</p>\r\n<p><span style="font-family: &amp;amp;amp; font-size: 10pt;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt;">Guy Alfosea&nbsp;&nbsp;<span style="font-family: &amp;amp;amp; font-size: 10pt;"><a href="mailto:alfosea@lagaranderie.fr" target="_blank"><span style="color: #0000ff;">alfosea@lagaranderie.fr</span></a></span>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<span style="font-family: &amp;amp;amp; font-size: 10pt;">Nadia Perlaut</span>&nbsp;<span style="font-family: &amp;amp;amp; font-size: 10pt; mso-no-proof: yes;"><a href="mailto:perlaut@lagaranderie.fr" target="_blank"><span style="color: #0000ff;">perlaut@lagaranderie.fr</span></a></span>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p style="margin: 0cm 0cm 0pt;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;">&nbsp;</span></p>\r\n<p style="margin: 0cm 0cm 0pt;"><span style="font-family: &amp;amp;amp; font-size: 10pt; mso-no-proof: yes;">&nbsp;</span></p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p style="margin: 0cm 0cm 0pt;">&nbsp;</p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p style="margin: 0cm 0cm 0pt;"><span style="font-family: &amp;amp;amp; font-size: 10pt; mso-no-proof: yes;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt;"><span style="color: #1f497d;"><span style="font-family: Calibri; font-size: small;">&nbsp;</span></span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>', '', 1),
(126, 899, 'Prévention de la pénibilité', '27 Fév. 2014 - De nouvelles obligations pour les entreprises', 1, '<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="padding-left: 60px;"><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<h1 style="margin: 0cm 0cm 0pt; padding-left: 60px;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt; mso-fareast-font-family: &amp;amp;amp; mso-font-kerning: 18.0pt;">Pr&eacute;vention de la p&eacute;nibilit&eacute; : de nouvelles obligations pour les entreprises</span></h1>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<h1 style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt; mso-fareast-font-family: &amp;amp;amp; mso-font-kerning: 18.0pt;">&nbsp;</span></h1>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="background: white; margin: 0cm 0cm 0pt; text-align: justify;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">La loi du 20 janvier 2014 (n&deg; 2014-40) garantissant l&rsquo;avenir et la justice du syst&egrave;me de retraites pr&eacute;voit de nouvelles r&egrave;gles en mati&egrave;re de p&eacute;nibilit&eacute;.</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span><em><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt; font-style: normal;">En effet, &agrave; partir du 1<sup>er</sup> janvier 2015</span></em><em><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">,</span></em><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;"> tous les salari&eacute;s expos&eacute;s &agrave; des facteurs de p&eacute;nibilit&eacute; b&eacute;n&eacute;ficieront d&rsquo;un compte personnel de pr&eacute;vention de la p&eacute;nibilit&eacute; permettant de cumuler des points.</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="background: white; margin: 0cm 0cm 0pt; text-align: justify;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p style="background: white; margin: 0cm 0cm 0pt; text-align: justify;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">Les 10 facteurs de risques professionnels restent les m&ecirc;mes qu''aujourd''hui</span><span style="color: #1f497d; font-family: &amp;amp;amp; font-size: 10pt;">.</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="background: white; margin: 0cm 0cm 0pt; text-align: justify;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">Pour rappel, il s&rsquo;agit</span><span style="color: #1f497d; font-family: &amp;amp;amp; font-size: 10pt;"> </span><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">(article D.4121-5 du Code du Travail) : </span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="background: white; margin: 0cm 0cm 0pt; text-align: justify;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;* </span><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">des contraintes physiques marqu&eacute;es (manutentions manuelles de charges, postures p&eacute;nibles, vibrations m&eacute;caniques),</span></p>\r\n<p style="background: white; margin: 0cm 0cm 0pt; text-align: justify;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">* d&rsquo;un environnement de travail agressif (agents chimiques dangereux, milieu hyperbare, temp&eacute;ratures extr&ecirc;mes, bruit),</span></p>\r\n<p style="background: white; margin: 0cm 0cm 0pt; text-align: justify;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">* des contraintes li&eacute;es aux rythmes de travail (travail de nuit, post&eacute;, r&eacute;p&eacute;titif).</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="background: white; margin: 0cm 0cm 0pt; text-align: justify;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p style="background: white; margin: 0cm 0cm 0pt; text-align: justify;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">L&rsquo;exposition aux diff&eacute;rents facteurs de risques sera comptabilis&eacute;e au-del&agrave; de seuils r&eacute;glementaires, le d&eacute;passement &eacute;tant appr&eacute;ci&eacute; apr&egrave;s application des mesures de protection collective et individuelle.</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="background: white; margin: 0cm 0cm 0pt; text-align: justify;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p style="background: white; margin: 0cm 0cm 0pt; text-align: justify;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">Le compte pourra &ecirc;tre utilis&eacute; selon un bar&egrave;me de points sp&eacute;cifique qui sera d&eacute;fini par d&eacute;cret</span><span style="color: #1f497d; font-family: &amp;amp;amp; font-size: 10pt;"> </span><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">:</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<ul style="list-style-type: disc; direction: ltr;">\r\n<li style="color: black; font-style: normal; font-weight: normal;">\r\n<p style="background: white; text-align: justify; color: #000000; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt; mso-list: l0 level1 lfo3;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">pour financer une action de formation en vue d&rsquo;acc&eacute;der &agrave; un emploi moins ou pas expos&eacute; &agrave; des facteurs de p&eacute;nibilit&eacute;,</span></p>\r\n</li>\r\n</ul>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<ul style="list-style-type: disc; direction: ltr;">\r\n<li style="color: black; font-style: normal; font-weight: normal;">\r\n<p style="background: white; text-align: justify; color: #000000; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt; mso-list: l0 level1 lfo3;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">pour financer un passage &agrave; temps partiel, &agrave; tout moment de la carri&egrave;re, et assurer au salari&eacute; un compl&eacute;ment de r&eacute;mun&eacute;ration&nbsp;: l&rsquo;employeur pourra refuser le passage &agrave; temps partiel, &agrave; charge pour lui de justifier que cette r&eacute;duction est impossible compte tenu de l&rsquo;activit&eacute; &eacute;conomique de l&rsquo;entreprise,</span></p>\r\n</li>\r\n</ul>\r\n<ul style="list-style-type: disc; direction: ltr;">\r\n<li style="color: black; font-style: normal; font-weight: normal;">\r\n<p style="background: white; text-align: justify; color: #000000; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt; mso-list: l0 level1 lfo3;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">pour am&eacute;nager les conditions de d&eacute;part en retraite: sous r&eacute;serve d&rsquo;un nombre de points suffisant, la liquidation de pension pourra intervenir avant l&rsquo;&acirc;ge </span><span style="font-family: &amp;amp;amp; font-size: 10pt;">l&eacute;gal de<span style="color: #1f497d;"> </span><span style="color: black;">droit commun, &agrave; partir de 55 ans (d&eacute;part anticip&eacute;). </span></span></p>\r\n</li>\r\n</ul>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="background: white; text-align: justify; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p style="background: white; margin: 0cm 0cm 0pt; text-align: justify;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">Les points seront affect&eacute;s en fonction de l&rsquo;exposition aux risques d&eacute;clar&eacute;e par l&rsquo;employeur &agrave; qui il appartiendra d&rsquo;&eacute;tablir et de tenir &agrave; jour les fiches individuelles et d&rsquo;en adresser chaque ann&eacute;e une copie au salari&eacute; ainsi qu&rsquo;&agrave; la Carsat (Caisse d''Assurance Retraite et de la Sant&eacute; Au Travail) en charge de la gestion du compte.</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">Le </span><span style="font-family: &amp;amp;amp; font-size: 10pt;">syst&egrave;me sera essentiellement financ&eacute; par les entreprises par la cr&eacute;ation <span style="color: black;">:</span></span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<ul type="disc">\r\n<span style="font-family: Times New Roman; font-size: small;"> </span>\r\n<li style="margin: 0cm 0cm 0pt; text-align: justify; color: #1f497d; font-style: normal; font-weight: normal; mso-list: l2 level1 lfo4; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; tab-stops: list 36.0pt;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt; mso-fareast-font-family: &amp;amp;amp;">d&rsquo;une cotisation due par l&rsquo;ensemble des      entreprises sur les r&eacute;mun&eacute;rations ou gains des salari&eacute;s dont le      pourcentage sera fix&eacute; par d&eacute;cret dans la limite de 0,2%,</span></li>\r\n<span style="font-family: Times New Roman; font-size: small;"> </span>\r\n<li style="margin: 0cm 0cm 0pt; text-align: justify; color: black; font-style: normal; font-weight: normal; mso-list: l2 level1 lfo4; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: &amp;amp;amp; font-size: 10pt; mso-fareast-font-family: &amp;amp;amp;">d&rsquo;une</span><span style="color: #1f497d; font-family: &amp;amp;amp; font-size: 10pt; mso-fareast-font-family: &amp;amp;amp;"> </span><span style="font-family: &amp;amp;amp; font-size: 10pt; mso-fareast-font-family: &amp;amp;amp;">cotisation additionnelle due      par les employeurs ayant expos&eacute; au moins un de leurs salari&eacute;s &agrave; la      p&eacute;nibilit&eacute;. Le pourcentage sera fix&eacute; par d&eacute;cret sur les r&eacute;mun&eacute;rations et      gains per&ccedil;us par les salari&eacute;s expos&eacute;s (entre 0,3 et 0,8%). Un taux      sp&eacute;cifique pourra &ecirc;tre appliqu&eacute; lorsque les salari&eacute;s ont &eacute;t&eacute; expos&eacute;s      simultan&eacute;ment &agrave; plusieurs facteurs de p&eacute;nibilit&eacute; (entre 0,6 et 1,6%).</span></li>\r\n<span style="font-family: Times New Roman; font-size: small;"> </span> \r\n</ul>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="background: white; margin: 0cm 0cm 0pt; text-align: justify;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">L&rsquo;organisme gestionnaire disposera d&rsquo;un pouvoir de contr&ocirc;le concernant l&rsquo;effectivit&eacute;, l&rsquo;exhaustivit&eacute; et l&rsquo;ampleur de l&rsquo;exposition aux facteurs de risques professionnels d&eacute;clar&eacute;es par les entreprises. Ces contr&ocirc;les pourront intervenir dans l&rsquo;entreprise ou sur pi&egrave;ces &agrave; l&rsquo;initiative de la CARSAT. En cas de d&eacute;claration inexacte (sous-&eacute;valuation des expositions notamment), l&rsquo;organisme pourra proc&eacute;der &agrave; une r&eacute;gularisation du nombre de points. Dans ce cas, l&rsquo;entreprise se verra &eacute;galement notifier un redressement, ainsi qu&rsquo;une &eacute;ventuelle p&eacute;nalit&eacute; administrative pouvant atteindre 50% du PMSS (soit 1.564,50 &euro; en 2014) par salari&eacute; concern&eacute;. </span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="background: white; margin: 0cm 0cm 0pt; text-align: justify;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">Chaque salari&eacute; titulaire d&rsquo;un compte sera inform&eacute; chaque ann&eacute;e sur le nombre de points acquis au titre de l&rsquo;ann&eacute;e &eacute;coul&eacute;e ainsi que des modalit&eacute;s de contestation. </span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="background: white; margin: 0cm 0cm 0pt; text-align: justify;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">Avant tout contentieux, le salari&eacute; devra formuler une r&eacute;clamation pr&eacute;alable aupr&egrave;s de son employeur, puis, en l&rsquo;absence de r&eacute;ponse favorable, saisir la CARSAT qui, au terme d&rsquo;une proc&eacute;dure contradictoire et apr&egrave;s avis motiv&eacute; d&rsquo;une commission sp&eacute;ciale, rendra sa d&eacute;cision. </span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="background: white; margin: 0cm 0cm 0pt; text-align: justify;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">Le Tribunal des Affaires de s&eacute;curit&eacute; Sociale, et non le Conseil de Prud&rsquo;hommes, sera comp&eacute;tent en premi&egrave;re instance pour juger les diff&eacute;rends concernant la tenue des fiches individuelles.</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="background: white; margin: 0cm 0cm 0pt; text-align: justify;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">Pour La Garanderie &amp; Associ&eacute;s, ce nouveau dispositif confirme que la pr&eacute;vention des risques constitue un enjeu de plus en plus important. Rappelons &agrave; cet &eacute;gard que toutes les entreprises sont d&eacute;j&agrave; concern&eacute;es par l&rsquo;obligation de r&eacute;diger des fiches individuelles de pr&eacute;vention des expositions &agrave; la p&eacute;nibilit&eacute; </span><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">pour </span><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">chaque salari&eacute; expos&eacute; &agrave; un ou plusieurs facteurs (articles D.4121-6 &agrave; D.4121-9 du Code du Travail). Ces fiches &eacute;tant au c&oelig;ur du futur dispositif qui fait peser sur les employeurs de nouvelles obligations d&eacute;claratives, ceux-ci doivent plus que jamais veiller &agrave; </span><span style="color: black;"><span style="font-family: Calibri; font-size: small;">&eacute;tablir des fiches </span></span><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">pr&eacute;cises et fiables et envisager d&rsquo;ores et d&eacute;j&agrave; la mise en &oelig;uvre de mesures visant &agrave; limiter les impacts directs et indirects de la p&eacute;nibilit&eacute;.</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><em><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt; font-style: normal;">Nous ne manquerons pas de vous tenir inform&eacute;s de la publication des d&eacute;crets d&rsquo;application.</span></em></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;">&nbsp;</p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><em><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt; font-style: normal;">Fr&eacute;d&eacute;ric Sicard </span></em></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><em><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt; font-style: normal;"><a href="mailto:sicard@lagaranderie.fr" target="_blank">sicard@lagaranderie.fr</a></span></em></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;">&nbsp;</p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><em><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt; font-style: normal;">Nadia Perlaut</span></em></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><em><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt; font-style: normal;"><a href="mailto:perlaut@lagaranderie.fr" target="_blank">perlaut@lagaranderie.fr</a><br /></span></em></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="text-align: justify; margin-bottom: 0pt;">&nbsp;</p>\r\n<p style="text-align: justify; margin-bottom: 0pt;">&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p><span style="color: #1f497d; font-family: &amp;amp;amp; font-size: 11pt;"> </span></p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p style="text-align: justify; margin-bottom: 0pt;">&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p style="margin: 0cm 0cm 0pt;">&nbsp;</p>\r\n<p><span style="font-family: Times New Roman; font-size: small;">&nbsp;</span></p>\r\n<p style="margin: 0cm 0cm 0pt;">&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p><span style="font-family: Times New Roman; font-size: small;">&nbsp;</span></p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p style="margin: 0cm 0cm 0pt;"><span style="font-family: &amp;amp;amp; font-size: 10pt;"><br /></span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="text-align: justify; margin-bottom: 0pt;"><span style="color: #1f497d; font-family: &amp;amp;amp; font-size: 11pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="text-align: justify; margin-bottom: 0pt;"><span style="color: #1f497d; font-family: &amp;amp;amp; font-size: 11pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>', '', 1);
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SemiHidden="false"    UnhideWhenUsed="false" QFormat="true" Name="Intense Reference" /> <w:LsdException Locked="false" Priority="33" SemiHidden="false"    UnhideWhenUsed="false" QFormat="true" Name="Book Title" /> <w:LsdException Locked="false" Priority="37" Name="Bibliography" /> <w:LsdException Locked="false" Priority="39" QFormat="true" Name="TOC Heading" /> </w:LatentStyles> </xml><![endif]--><!--[if gte mso 10]> <mce:style><!   /* Style Definitions */  table.MsoNormalTable 	{mso-style-name:"Tableau Normal"; 	mso-tstyle-rowband-size:0; 	mso-tstyle-colband-size:0; 	mso-style-noshow:yes; 	mso-style-priority:99; 	mso-style-qformat:yes; 	mso-style-parent:""; 	mso-padding-alt:0cm 5.4pt 0cm 5.4pt; 	mso-para-margin:0cm; 	mso-para-margin-bottom:.0001pt; 	mso-pagination:widow-orphan; 	font-size:10.0pt; 	font-family:"Times New Roman","serif";} --> <!--[endif] --></p>\r\n<p class="MsoNormal"><strong><em><span style="text-decoration: underline;"><span style="font-size: 11.0pt; font-family: &amp;amp;amp; color: #1f497d;">1<sup>er</sup>&nbsp; juin 2014&nbsp;: les nouveaux certificats de travail&hellip; et de sant&eacute;&nbsp;!</span></span></em></strong></p>\r\n<p class="MsoNormal"><span style="font-size: 11.0pt; font-family: &amp;amp;amp; color: #1f497d;">&nbsp;</span></p>\r\n<p class="MsoNormal"><span style="font-size: 11.0pt; font-family: &amp;amp;amp; color: #1f497d;">La loi de S&eacute;curisation de l&rsquo;Emploi &nbsp;(LSE) du 14 juin 2013 a institu&eacute; une obligation de maintien des garanties de sant&eacute; compl&eacute;mentaires d&rsquo;entreprise au profit des salari&eacute;s quittant l&rsquo;entreprise pour quelque motif que ce soit, &agrave; l&rsquo;exception d&rsquo;un licenciement pour faute grave et, &agrave; condition que cette rupture ouvre droit aux prestations ch&ocirc;mage (licenciement, rupture conventionnelle, fin de CDD, d&eacute;mission pour une cause l&eacute;gitime&hellip;).</span></p>\r\n<p class="MsoNormal"><span style="font-size: 11.0pt; font-family: &amp;amp;amp; color: #1f497d;">&nbsp;</span></p>\r\n<p class="MsoNormal"><span style="font-size: 11.0pt; font-family: &amp;amp;amp; color: #1f497d;">Pour l&rsquo;essentiel, ce maintien&nbsp;:</span></p>\r\n<p class="MsoListParagraph" style="text-indent: -18.0pt; mso-list: l1 level1 lfo1;"><span style="font-size: 11.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #1f497d;"><span style="mso-list: Ignore;">&middot;<span style="font: 7.0pt &amp;amp;amp;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><span style="font-size: 11.0pt; font-family: &amp;amp;amp; color: #1f497d;">est conditionn&eacute; naturellement au fait que le salari&eacute; ait adh&eacute;r&eacute; au r&eacute;gime collectif de couverture de frais de sant&eacute; institu&eacute; par l&rsquo;entreprise avant la rupture de son contrat de travail (ne s&rsquo;applique donc pas &agrave; tous ceux qui ont exerc&eacute; les possibilit&eacute;s &eacute;ventuellement offertes d&rsquo;&ecirc;tre dispens&eacute; d&rsquo;y adh&eacute;rer),</span></p>\r\n<p class="MsoListParagraph" style="text-indent: -18.0pt; mso-list: l1 level1 lfo1;"><span style="font-size: 11.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #1f497d;"><span style="mso-list: Ignore;">&middot;<span style="font: 7.0pt &amp;amp;amp;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><span style="font-size: 11.0pt; font-family: &amp;amp;amp; color: #1f497d;">est d&rsquo;une dur&eacute;e &eacute;quivalente &agrave; celle de la relation contractuelle, dans la limite de 12 mois, </span></p>\r\n<p class="MsoListParagraph" style="text-indent: -18.0pt; mso-list: l1 level1 lfo1;"><span style="font-size: 11.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #1f497d;"><span style="mso-list: Ignore;">&middot;<span style="font: 7.0pt &amp;amp;amp;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><span style="font-size: 11.0pt; font-family: &amp;amp;amp; color: #1f497d;">sous r&eacute;serve que le salari&eacute; justifie aupr&egrave;s de l&rsquo;organisme assureur de la poursuite de sa prise en charge par le r&eacute;gime ch&ocirc;mage (la reprise d&rsquo;un nouvel emploi donnant lieu &agrave; l&rsquo;interruption du versement des allocations met un terme &agrave; la couverture),</span></p>\r\n<p class="MsoListParagraph" style="text-indent: -18.0pt; mso-list: l1 level1 lfo1;"><span style="font-size: 11.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #1f497d;"><span style="mso-list: Ignore;">&middot;<span style="font: 7.0pt &amp;amp;amp;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><span style="font-size: 11.0pt; font-family: &amp;amp;amp; color: #1f497d;">et intervient &agrave; titre gratuit&hellip; pour le salari&eacute; concern&eacute; tout du moins (le financement &eacute;tant report&eacute; sur l&rsquo;entreprise et la collectivit&eacute; des actifs par le biais de la mutualisation).</span></p>\r\n<p class="MsoNormal"><span style="font-size: 11.0pt; font-family: &amp;amp;amp; color: #1f497d;">&nbsp;</span></p>\r\n<p class="MsoNormal"><span style="font-size: 11.0pt; font-family: &amp;amp;amp; color: #1f497d;">Enfin, ce maintien se substitue, en mati&egrave;re de sant&eacute; exclusivement, &nbsp;&agrave; la portabilit&eacute; qui avait &eacute;t&eacute; institu&eacute;e par l&rsquo;Accord National Professionnel (ANI) du 11 janvier 2008, pour les entreprises qui en relevaient. Les autres entreprises doivent quant &agrave; elles mettre en &oelig;uvre cette obligation l&eacute;gale qui s&rsquo;impose &agrave; tous, quelque soit l&rsquo;effectif de l&rsquo;entreprise.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 11.0pt; font-family: &amp;amp;amp; color: #1f497d;">&nbsp;</span></p>\r\n<p class="MsoNormal"><span style="font-size: 11.0pt; font-family: &amp;amp;amp; color: #1f497d;">En mati&egrave;re de pr&eacute;voyance en revanche (invalidit&eacute;, incapacit&eacute;, d&eacute;c&egrave;s), la portabilit&eacute;, versus ANI de 2008, demeurera en vigueur jusqu&rsquo;au 1<sup>er</sup> juin 2015, date &agrave; laquelle le dispositif de maintien des garanties, versus LSE de 2014, s&rsquo;y substituera &eacute;galement.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 11.0pt; font-family: &amp;amp;amp; color: #1f497d;">&nbsp;</span></p>\r\n<p class="MsoNormal"><span style="font-size: 11.0pt; font-family: &amp;amp;amp; color: #1f497d;">Afin d&rsquo;en informer les salari&eacute;s concern&eacute;s, la Loi dispose que &laquo;&nbsp;<strong><em>L''employeur signale le maintien de ces garanties dans le certificat de travail et informe l''organisme assureur de la cessation du contrat de travail mentionn&eacute;e au premier alin&eacute;a.</em></strong>&nbsp;&raquo; (article L. 911-8, 6&deg; du Code de la S&eacute;curit&eacute; Sociale).</span></p>\r\n<p class="MsoNormal"><span style="font-size: 11.0pt; font-family: &amp;amp;amp; color: #1f497d;">&nbsp;</span></p>\r\n<p class="MsoNormal"><span style="font-size: 11.0pt; font-family: &amp;amp;amp; color: #1f497d;">Il conviendra donc de modifier dans 2 semaines&nbsp;:</span></p>\r\n<p class="MsoListParagraph" style="text-indent: -18.0pt; mso-list: l0 level1 lfo2;"><span style="font-size: 11.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #1f497d;"><span style="mso-list: Ignore;">&middot;<span style="font: 7.0pt &amp;amp;amp;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><span style="font-size: 11.0pt; font-family: &amp;amp;amp; color: #1f497d;">vos certificats de travail,</span></p>\r\n<p class="MsoListParagraph" style="text-indent: -18.0pt; mso-list: l0 level1 lfo2;"><span style="font-size: 11.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #1f497d;"><span style="mso-list: Ignore;">&middot;<span style="font: 7.0pt &amp;amp;amp;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><span style="font-size: 11.0pt; font-family: &amp;amp;amp; color: #1f497d;">et pour les entreprises relevant de l&rsquo;ANI de 2008 et disposant d&rsquo;un r&eacute;gime de pr&eacute;voyance, les documents traditionnellement remis aux salari&eacute;s qui devront, &agrave; l&rsquo;avenir, ne plus faire r&eacute;f&eacute;rence &agrave; la couverture sant&eacute;.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 11.0pt; font-family: &amp;amp;amp; color: #1f497d;">&nbsp;</span></p>\r\n<p class="MsoNormal"><span style="font-size: 11.0pt; font-family: &amp;amp;amp; color: #1f497d;">Par ailleurs, nombre d&rsquo;organismes assureurs &eacute;dite actuellement des formulaires destin&eacute;s &agrave; leur permettre de recueillir les informations n&eacute;cessaires &agrave; la gestion de ce dispositif.&nbsp;</span></p>\r\n<p class="MsoNormal"><span style="font-size: 11.0pt; font-family: &amp;amp;amp; color: #1f497d;">&nbsp;</span></p>\r\n<p class="MsoNormal"><span style="font-size: 11.0pt; font-family: &amp;amp;amp; color: #1f497d;">La Garanderie &amp; Associ&eacute;s vous invite &agrave; vous rapprocher de votre organisme afin d&rsquo;en obtenir copie et de pouvoir ainsi assurer le traitement des dossiers.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 11.0pt; font-family: &amp;amp;amp; color: #1f497d;">&nbsp;</span></p>\r\n<p class="MsoNormal"><span style="font-size: 11.0pt; font-family: &amp;amp;amp; color: #1f497d; mso-ansi-language: EN-US;">Guy Alfosea &amp; St&eacute;phanie Serror</span></p>', '', 1),
(127, 898, 'Temps partiel', '07 Mars 2014 - La période transitoire est prolongée jusqu’au 30 juin 2014', 1, '<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt;"><strong><span style="font-family: &amp;amp;quot; font-size: 10pt;">&nbsp;</span></strong></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: center;"><strong><span style="font-family: &amp;amp;quot; font-size: 10pt;">Temps partiel&nbsp;: la p&eacute;riode transitoire est prolong&eacute;e jusqu&rsquo;au 30 juin 2014</span></strong></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;quot; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;quot; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;quot; font-size: 10pt;">Pour rappel, la loi n&deg;2013-504 du 14 juin 2013 relative &agrave; la s&eacute;curisation de l&rsquo;emploi a pr&eacute;vu qu&rsquo;&agrave; compter du 1<sup>er</sup> janvier 2014, un contrat de travail &agrave; temps partiel ne pourrait plus &ecirc;tre conclu pour une dur&eacute;e inf&eacute;rieure &agrave; 24 heures hebdomadaires ou une dur&eacute;e mensuelle &eacute;quivalente.</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;quot; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;quot; font-size: 10pt;">Plusieurs exceptions &agrave; ce principe ont n&eacute;anmoins &eacute;t&eacute; pr&eacute;vues (demande du salari&eacute; de r&eacute;duire ses heures de travail en raison de contraintes personnelles, salari&eacute; de moins de 26 ans poursuivant ses &eacute;tudes, salari&eacute;s d&rsquo;un particulier employeur&hellip;). </span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;quot; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;quot; font-size: 10pt;">Parall&egrave;lement, la loi a cr&eacute;&eacute; une obligation incombant aux organisations professionnelles de n&eacute;gocier lorsqu&rsquo;au moins un tiers des salari&eacute;s de la branche concern&eacute;e occupe un emploi &agrave; temps partiel, l&rsquo;accord de branche devenant ainsi le pivot de l&rsquo;organisation du temps partiel.</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto;"><span style="font-family: &amp;amp;quot; font-size: 10pt;">Dans pr&egrave;s de la moiti&eacute; des branches concern&eacute;es, les n&eacute;gociations n&rsquo;ont pas encore abouti &agrave; ce jour.</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto;"><span style="font-family: &amp;amp;quot; font-size: 10pt;">Dans ce contexte, la p&eacute;riode transitoire qui courait normalement jusqu&rsquo;au 1er janvier 2014 (date d&rsquo;entr&eacute;e en vigueur de la dur&eacute;e minimale de 24 heures hebdomadaires en l&rsquo;absence d&rsquo;accord) vient d&rsquo;&ecirc;tre prolong&eacute;e jusqu&rsquo;au 30 juin 2014 par la loi n&deg;2014-288 du 5 mars 2014 relative &agrave; la formation professionnelle, &agrave; l&rsquo;emploi et &agrave; la d&eacute;mocratie sociale (publi&eacute;e au Journal Officiel le 6 mars) afin de donner un d&eacute;lai suppl&eacute;mentaire aux branches pour mettre en &oelig;uvre ces nouvelles dispositions. </span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>', '', 1),
(128, 897, 'Formation professionnelle', '14 Mars 2014 - Instauration d’un nouvel entretien obligatoire', 1, '<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="background: white; margin: 18.75pt 0cm; text-align: center; line-height: 15pt;"><strong><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">Formation professionnelle : instauration d&rsquo;un nouvel entretien obligatoire</span></strong></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="background: white; margin: 0cm 0cm 0pt; text-align: justify;"><strong><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></strong></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="background: white; margin: 0cm 0cm 0pt; text-align: justify;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">La r&eacute;forme, issue de la loi n&deg;2014-288&nbsp;du 5 mars 2014&nbsp;(JO du 6&nbsp;f&eacute;vrier 2014) pr&eacute;voit la mise en place, entre autres mesures, d''un nouvel entretien professionnel obligatoire, qui, en l''absence de pr&eacute;cision dans la loi, est r&eacute;put&eacute; &ecirc;tre entr&eacute; en vigueur le 7 mars dernier.</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="background: white; margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">Il est d&eacute;sormais pr&eacute;vu qu''&agrave; l''occasion de son embauche, le salari&eacute; doit &ecirc;tre inform&eacute; qu''il <span style="color: black;">pourra b&eacute;n&eacute;ficier tous les deux ans d''un entretien professionnel <em>&laquo;&nbsp;consacr&eacute; &agrave; ses perspectives d''&eacute;volution professionnelle, notamment en termes de qualifications et d''emploi&nbsp;&raquo;</em> (nouvel article L.6315-1 du Code du Travail issue de la loi).</span></span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify; vertical-align: top;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">L&rsquo;article L.6315-1 du Code du Travail pr&eacute;cise que cet entretien n&rsquo;a pas le m&ecirc;me objet que l&rsquo;entretien d&rsquo;&eacute;valuation puisqu&rsquo;il <em>&laquo;&nbsp;ne porte pas sur l''&eacute;valuation du travail du salari&eacute;&nbsp;&raquo;.</em></span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify; vertical-align: top;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">S&rsquo;il ne se substitue pas non plus au n&eacute;cessaire entretien annuel pr&eacute;vu depuis 2008 pour les salari&eacute;s en &laquo;&nbsp;forfait jours&nbsp;&raquo;, il remplace en revanche l&rsquo;entretien de </span><span style="font-family: &amp;amp;amp; font-size: 10pt;">seconde partie de carri&egrave;re qui existait jusqu&rsquo;alors pour les salari&eacute;s de 45 ans, celui-ci &eacute;tant supprim&eacute;. </span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="background: white; margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">Cet <span style="color: black;">entretien professionnel, qui a lieu en principe tous les deux ans, devra &eacute;galement &ecirc;tre propos&eacute; au salari&eacute; qui reprend son activit&eacute; &agrave; l''issue de certains cong&eacute;s (cong&eacute; de maternit&eacute; ou d''adoption, cong&eacute; parental, etc.), d''un arr&ecirc;t longue maladie ou &agrave; l''issue d''un mandat syndical.</span></span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="background: white; margin: 0cm 0cm 0pt; text-align: justify;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">Il devra </span><span style="font-family: &amp;amp;amp; font-size: 10pt;">&ecirc;tre formalis&eacute; par la r&eacute;daction d&rsquo;un document dont une copie sera remise au salari&eacute;.</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="background: white; margin: 0cm 0cm 0pt; text-align: justify;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">Tous les 6 ans, l''employeur devra proc&eacute;der &agrave; un r&eacute;capitulatif du parcours professionnel du salari&eacute;.</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify; vertical-align: top;"><span style="color: black; font-family: &amp;amp;amp; font-size: 10pt;">Dans les entreprises d''au moins 50 salari&eacute;s, s&rsquo;il s&rsquo;av&egrave;re &agrave; l''occasion de ce bilan que l&rsquo;int&eacute;ress&eacute; n''a pas b&eacute;n&eacute;fici&eacute; des entretiens professionnels tous les deux ans, ainsi que de deux des trois mesures vis&eacute;es par le texte (1&deg; Action de formation, 2&deg; Progression salariale ou professionnelle, 3&deg; Acquisition d''&eacute;l&eacute;ments de certification de la formation ou validation des acquis de l''exp&eacute;rience), le compte professionnel de formation du salari&eacute; sera cr&eacute;dit&eacute; de 100 heures et l''employeur devra verser une somme correspondante &agrave; l''OPCA.</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify; vertical-align: top;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">Ces nouvelles dispositions qui viennent renforcer le droit &agrave; la formation des salari&eacute;s sont de nature &agrave; nourrir de nouveaux contentieux lorsque l&rsquo;employeur ne satisfait pas &agrave; ses obligations.&nbsp; </span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">Soulignons &agrave; cet &eacute;gard que dans un arr&ecirc;t du 5 juin 2013 (n&deg;11-21.255 P+B) rendu au visa de l&rsquo;article L.6321-1 du Code du Travail sur l&rsquo;obligation d&rsquo;adaptation des salari&eacute;s &agrave; leur poste de travail, la Cour de cassation a jug&eacute; qu&rsquo;un salari&eacute; &eacute;tait fond&eacute; &agrave; solliciter des dommages-int&eacute;r&ecirc;ts sur le fondement de la violation de l&rsquo;employeur &agrave; l&rsquo;obligation de formation. Au cas d&rsquo;esp&egrave;ce, l&rsquo;int&eacute;ress&eacute; n&rsquo;avait b&eacute;n&eacute;fici&eacute; d&rsquo;aucune formation en 16 ans de pr&eacute;sence au sein de l&rsquo;entreprise&hellip;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">Tr&egrave;s r&eacute;cemment, la Chambre Sociale a eu l&rsquo;occasion de pr&eacute;ciser dans une affaire portant sur un licenciement pour insuffisance professionnelle que le manquement de l&rsquo;employeur aux actions de formation pr&eacute;vues par l&rsquo;article L.1225-71 du Code du Travail en cas de retour de cong&eacute; parental ne peut conduire &agrave; la nullit&eacute; du licenciement dans la mesure o&ugrave; le droit &agrave; la formation ne fait pas partie des libert&eacute;s fondamentales des salari&eacute;s (Cass. Soc. 5 mars 2014, n&deg;11-14.426).</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">Dans un autre arr&ecirc;t du m&ecirc;me jour (Cass. Soc. 5 mars 2014, n&deg;11-14.426), elle a pr&eacute;cis&eacute; que <em>&laquo;&nbsp;le manquement de l&rsquo;employeur &agrave; l&rsquo;obligation de formation pr&eacute;vue par l&rsquo;article L.1225-59 du Code du Travail ne constitue pas &agrave; lui seul une discrimination illicite&nbsp;&raquo; </em>:<em> </em>la salari&eacute;e aurait donc d&ucirc; invoquer d&rsquo;autres motifs que le d&eacute;faut de formation pour pouvoir utilement porter son action sur le terrain de la discrimination. </span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">Ces deux d&eacute;cisions d&eacute;montrent une tendance des juges du fond &agrave; prononcer des sanctions lourdes (nullit&eacute; du licenciement dans le premier cas, dommages et int&eacute;r&ecirc;ts pour discrimination dans le second). Si la Cour de Cassation a, dans les deux esp&egrave;ces, entendu limiter les cons&eacute;quences pour l&rsquo;employeur, cela ne signifie pas pour autant que les juges du fond n&rsquo;alloueront pas des dommages et int&eacute;r&ecirc;ts en raison de la violation par l&rsquo;employeur de son obligation de formation si une demande est pr&eacute;sent&eacute;e en ce sens.</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">Pour La Garanderie &amp; Associ&eacute;s, ces r&eacute;centes d&eacute;cisions attestent d&rsquo;un d&eacute;veloppement du contentieux li&eacute; &agrave; la formation professionnelle, th&egrave;me sur lequel la jurisprudence, si foisonnante sur de nombreux th&egrave;mes, &eacute;tait rest&eacute;e jusqu&rsquo;ici relativement discr&egrave;te et doit inciter les employeurs &agrave; veiller &agrave; entretenir et d&eacute;velopper les comp&eacute;tences de leurs salari&eacute;s. </span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">Bertrand Merville&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Nadia Perlaut</span></p>\r\n<p style="margin: 0cm 0cm 0pt;"><span style="font-family: &amp;amp;amp; font-size: 10pt;"> <a href="mailto:merville@lagaranderie.fr" target="_blank">merville@lagaranderie.fr</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<a href="mailto:perlaut@lagaranderie.fr" target="_blank">perlaut@lagaranderie.fr</a>&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt;"><span style="font-family: Calibri; font-size: small;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>', '', 1);
INSERT INTO `bo_actualite` (`id`, `position`, `rubrique`, `libelle`, `type_id`, `contenu`, `fichier`, `valide`) VALUES
(130, 896, 'Rupture conventionnelle et transaction', '02 Avr. 2014 - Une combinaison possible mais à manier avec précaution', 1, '<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt;">&nbsp;</p>\r\n<p style="margin: 0cm 0cm 0pt;"><strong><span style="text-decoration: underline;">Rupture conventionnelle et transaction : une combinaison possible mais &agrave; manier avec pr&eacute;caution<br /></span></strong></p>\r\n<p style="margin: 0cm 0cm 0pt;">&nbsp;</p>\r\n<p style="margin: 0cm 0cm 0pt;">&nbsp;</p>\r\n<p style="margin: 0cm 0cm 0pt;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">La Cour de Cassation vient tout juste d&rsquo;apporter des pr&eacute;cisions importantes concernant la compatibilit&eacute; de la conclusion d&rsquo;une rupture conventionnelle, d&rsquo;une part, et d&rsquo;une transaction, d&rsquo;autre part.</span></p>\r\n<p><span style="font-family: &amp;amp;amp; font-size: 10pt;">En l&rsquo;esp&egrave;ce, la Cour admet cette compatibilit&eacute; sous deux r&eacute;serves&nbsp;importantes :</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<ul style="list-style-type: square; direction: ltr;">\r\n<li style="color: #000000; font-style: normal; font-weight: normal;">\r\n<p style="color: #000000; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt; mso-list: l0 level1 lfo1;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">La premi&egrave;re tient &agrave; la date de la conclusion de la transaction. Tr&egrave;s logiquement, la Cour supr&ecirc;me pr&eacute;cise que la transaction doit imp&eacute;rativement intervenir post&eacute;rieurement &agrave; l&rsquo;homologation de la rupture ou, dans le cas d&rsquo;un salari&eacute; prot&eacute;g&eacute;, apr&egrave;s la notification de l&rsquo;autorisation de l&rsquo;Inspection du Travail&nbsp;;</span></p>\r\n</li>\r\n</ul>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<ul style="list-style-type: square; direction: ltr;">\r\n<li style="color: #000000; font-style: normal; font-weight: normal;">\r\n<p style="color: #000000; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt; mso-list: l0 level1 lfo1;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">La seconde, tenant &agrave; l&rsquo;objet de la transaction, s&rsquo;av&egrave;re beaucoup plus stricte. La Cour de Cassation pr&eacute;cise en effet qu&rsquo;une telle transaction doit avoir pour objet de r&eacute;gler un diff&eacute;rend, non pas relatif &agrave; la rupture du contrat de travail, mais &agrave; l&rsquo;ex&eacute;cution du contrat de travail, et portant sur des &eacute;l&eacute;ments non compris dans la convention de rupture.</span></p>\r\n</li>\r\n</ul>\r\n<p style="color: #000000; font-style: normal; font-weight: normal;">&nbsp;</p>\r\n<p style="color: #000000; font-family: &amp;amp;amp; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">Autrement dit, d&egrave;s lors que la rupture conventionnelle suppose le commun accord des parties sur le principe de la rupture, aucune transaction ne saurait avoir pour objet de r&eacute;gler un diff&eacute;rend sur ce point et donc d&rsquo;interdire au salari&eacute; d&rsquo;en contester les conditions devant les Tribunaux comp&eacute;tents, notamment dans l&rsquo;hypoth&egrave;se d&rsquo;un vice du consentement.</span></p>\r\n<p style="color: #000000; font-family: &amp;amp;amp; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p style="color: #000000; font-family: &amp;amp;amp; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">A cet &eacute;gard, la Cour pr&eacute;cise clairement la comp&eacute;tence du juge administratif pour appr&eacute;cier la validit&eacute; de la rupture conventionnelle conclue avec un salari&eacute; prot&eacute;g&eacute; et autoris&eacute;e par l&rsquo;Inspection du Travail. </span></p>\r\n<p style="color: #000000; font-family: &amp;amp;amp; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p style="color: #000000; font-family: &amp;amp;amp; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">Cet arr&ecirc;t ne remet pas en cause la possibilit&eacute; de conclure une transaction apr&egrave;s avoir conclu une rupture conventionnelle, mais en d&eacute;limite les contours. Il rappelle &eacute;galement aux parties en pr&eacute;sence que la rupture conventionnelle n&rsquo;emporte pas les m&ecirc;mes cons&eacute;quences qu&rsquo;une transaction. </span></p>\r\n<p style="color: #000000; font-family: &amp;amp;amp; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p style="color: #000000; font-family: &amp;amp;amp; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">D&eacute;j&agrave;, la mise en place du forfait social avait quelque peu tari le succ&egrave;s g&eacute;n&eacute;ral du dispositif&nbsp;; ce rappel ne fait qu&rsquo;accentuer cette probable baisse de popularit&eacute; de la rupture conventionnelle.</span></p>\r\n<p style="color: #000000; font-family: &amp;amp;amp; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p style="color: #000000; font-family: &amp;amp;amp; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">Pour La Garanderie &amp; associ&eacute;s, cet arr&ecirc;t ne fait que renforcer la n&eacute;cessit&eacute; d&rsquo;une r&eacute;flexion approfondie, au cas par cas, avant d&rsquo;entamer un processus de rupture conventionnelle et d&rsquo;arbitrer entre les diff&eacute;rents dispositifs existants.</span></p>\r\n<p style="color: #000000; font-family: &amp;amp;amp; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p style="color: #000000; font-family: &amp;amp;amp; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">Toutefois, quelque soit le choix retenu, se rajoute l&rsquo;incidence en mati&egrave;re d&rsquo;assurance ch&ocirc;mage tenant &agrave; l&rsquo;allongement du d&eacute;lai de carence.</span></p>\r\n<p style="color: #000000; font-family: &amp;amp;amp; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="font-family: &amp;amp;amp; font-size: 10pt;"><br /></span></p>\r\n<p style="margin: 0cm 0cm 0pt;"><em><span style="font-family: &amp;amp;amp; font-size: 9pt; font-style: normal; mso-bidi-font-style: italic;">Saskia Henninger &amp; Jessica Martin</span></em><span style="font-family: Times New Roman; font-size: small;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt;"><em><span style="font-family: &amp;amp;amp; font-size: 10pt;">PJ : Cour de Cassation &ndash; Chambre Sociale - Arr&ecirc;t du 26 mars 2014 n&deg;12-21.136</span></em></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt;"><span style="color: #1f497d;"><span style="font-family: Calibri; font-size: small;">&nbsp;</span></span></p>\r\n<p style="margin: 0cm 0cm 0pt;"><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt;"><span style="font-family: Times New Roman; font-size: small;">&nbsp;</span></p>', 'files/20140404103619/PJ_-_896_-_Arrêt_du_26_mars_2014_n12-21.136.pdf', 1),
(131, 895, 'Assurance chômage', '02 Avr. 2014 - Retour sur les mesures phares du projet d''accord d''assurance chômage du 22 mars 2014', 1, '<p>&nbsp;</p>\r\n<p><em> </em></p>\r\n<p><em><br /></em></p>\r\n<p>&nbsp;</p>\r\n<p><em> </em></p>\r\n<p><em> </em></p>\r\n<p><em><br /></em></p>\r\n<p><em>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p><span style="font-family: &amp;amp;quot; font-style: normal; mso-bidi-font-style: italic;"><span style="font-size: x-small;"> </span></span></p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: center;"><strong> </strong><strong style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">75 jours de carence &lt; 1<sup>er</sup> juillet 2014 &lt; 180 jours de carence&nbsp;</span></strong></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: center;">&nbsp;</p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: center;"><strong style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">Retour sur les mesures phares </span></strong></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: center;">&nbsp;</p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: center;"><strong style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">du projet d&rsquo;accord d&rsquo;assurance ch&ocirc;mage&nbsp;du 22 mars 2014</span></strong></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: center;">&nbsp;</p>\r\n<p style="margin: 0cm 0cm 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">Le projet d&rsquo;accord interprofessionnel conclu le 22 mars dernier &agrave; l&rsquo;issue des n&eacute;gociations sur la convention d&rsquo;assurance ch&ocirc;mage modifie de fa&ccedil;on importante les droits des allocataires.</span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: center;">&nbsp;</p>\r\n<p style="margin: 0cm 0cm 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">La Garanderie &amp; Associ&eacute;s vous rappelle les principales nouveaut&eacute;s pr&eacute;vues par cet accord, dont les principales mesures entreraient en vigueur le 1<sup>er</sup> juillet 2014. </span></p>\r\n<ul style="list-style-type: disc; direction: ltr;">\r\n<li style="color: black; font-family: &amp;amp;quot; font-size: 8pt; font-style: normal; font-weight: normal;">\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt; mso-list: l2 level1 lfo1; tab-stops: list 36.0pt;"><strong style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">Diff&eacute;r&eacute; d''indemnisation&nbsp; </span></strong></p>\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">&nbsp;</span></p>\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">En cas d&rsquo;indemnit&eacute; de rupture d&eacute;passant l&rsquo;indemnit&eacute; l&eacute;gale de licenciement, son versement &eacute;tait jusqu&rsquo;&agrave; pr&eacute;sent soumis &agrave; un "d&eacute;lai de carence" calcul&eacute; selon le montant des sommes vers&eacute;es et plafonn&eacute; &agrave; hauteur de 75 jours.</span></p>\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">&nbsp;</span></p>\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">L''accord porte ce plafond &agrave; plus du double puisque d&eacute;lai maximum passe &agrave; 180 jours.</span></p>\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">&nbsp;</span></p>\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">D&eacute;sormais, le diff&eacute;r&eacute; sp&eacute;cifique d&rsquo;indemnisation sera &eacute;galement calcul&eacute; &agrave; partir des sommes supra-l&eacute;gales auxquelles sera appliqu&eacute; un coefficient r&eacute;ducteur de 90.</span></p>\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">&nbsp;</span></p>\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">En clair, si le salari&eacute; a re&ccedil;u plus de 16.200 &euro;, il se verra appliquer le plafond de 180 jours, soit 6 mois. S&rsquo;il per&ccedil;oit, par exemple, 9.000 &euro;, le d&eacute;lai de carence sera de 100 jours.</span></p>\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">&nbsp;</span></p>\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">Une exception importante toutefois&nbsp;: les salari&eacute;s licenci&eacute;s pour motif &eacute;conomique b&eacute;n&eacute;ficieront toujours du plafond de 75 jours (2,5 mois).</span></p>\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">&nbsp;</span></p>\r\n</li>\r\n<li style="color: black; font-family: &amp;amp;quot; font-size: 8pt; font-style: normal; font-weight: normal;">\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt; mso-list: l2 level1 lfo1; tab-stops: list 36.0pt;"><strong><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">Mise en &oelig;uvre des droits "rechargeables"</span></strong></p>\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-fareast-language: FR;">&nbsp;</span></p>\r\n<p style="background: white; text-align: justify; color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">Ce nouveau dispositif, dont le principe avait &eacute;t&eacute; act&eacute; en 2013 par la loi de s&eacute;curisation de l''emploi, permettra aux demandeurs d''emploi d''accumuler les droits &agrave; indemnisation chaque fois qu''ils retravaillent.</span></p>\r\n<p style="background: white; text-align: justify; color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">&nbsp;</span></p>\r\n<p style="background: white; text-align: justify; color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">Ce syst&egrave;me permettra aux demandeurs d&rsquo;emploi qui retrouvent un emploi avant d&rsquo;avoir &laquo;&nbsp;&eacute;puis&eacute;&nbsp;&raquo; leurs droits,<span style="mso-spacerun: yes;">&nbsp;</span>de cumuler ceux-ci avec ceux dont ils b&eacute;n&eacute;ficieront s&rsquo;ils se retrouvent de nouveau au ch&ocirc;mage (actuellement, ils en perdent une partie).</span></p>\r\n</li>\r\n</ul>\r\n<ul style="list-style-type: disc; direction: ltr;">\r\n<li style="color: black; font-family: &amp;amp;quot; font-size: 8pt; font-style: normal; font-weight: normal;">\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt; mso-list: l1 level1 lfo2; tab-stops: list 36.0pt;"><strong style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">Baisse du taux de remplacement </span></strong></p>\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">&nbsp;</span></p>\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">Le taux de remplacement du salaire de r&eacute;f&eacute;rence servant &agrave; calculer le montant de l&rsquo;allocation sera abaiss&eacute;<span style="mso-spacerun: yes;">&nbsp;</span>de 57,4 &agrave; 57% pour les ch&ocirc;meurs dont le salaire d&eacute;passe 2.042 &euro; bruts. </span></p>\r\n</li>\r\n</ul>\r\n<p>&nbsp;</p>\r\n<ul style="list-style-type: disc; direction: ltr;">\r\n<li style="color: black; font-family: &amp;amp;quot; font-size: 8pt; font-style: normal; font-weight: normal;">\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt; mso-list: l0 level1 lfo3; tab-stops: list 36.0pt;"><strong style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">Droits des salari&eacute;s &laquo;&nbsp;multi employeurs&nbsp;&raquo;</span></strong></p>\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;"><span style="mso-spacerun: yes;">&nbsp;</span></span></p>\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">Actuellement, les salari&eacute;s qui ont plusieurs employeurs ne peuvent pas b&eacute;n&eacute;ficier de l&rsquo;ensemble de leurs p&eacute;riodes de travail pour le calcul de leur allocation.</span></p>\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">&nbsp;</span></p>\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">En effet, le r&eacute;gime actuel ne permet pas aux salari&eacute;s indemnis&eacute;s au titre d&rsquo;une premi&egrave;re activit&eacute; de b&eacute;n&eacute;ficier de l&rsquo;ensemble de leurs p&eacute;riodes de travail pour le calcul de leur allocation lorsqu&rsquo;ils perdent l&rsquo;activit&eacute; qu&rsquo;ils avaient conserv&eacute;e.</span></p>\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">&nbsp;</span></p>\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">Le projet pr&eacute;voit d&rsquo;y rem&eacute;dier. </span></p>\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">&nbsp;</span></p>\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">En cas de perte de l&rsquo;activit&eacute; qui avait &eacute;t&eacute; conserv&eacute;e, les r&eacute;mun&eacute;rations et l&rsquo;affiliation aff&eacute;rente &agrave; cette activit&eacute; seront prises en compte&nbsp;: l&rsquo;allocation initiale se cumulera avec la nouvelle allocation tir&eacute;e de la perte de l&rsquo;activit&eacute; qui avait jusque l&agrave; &eacute;t&eacute; conserv&eacute;e.</span></p>\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">&nbsp;</span></p>\r\n</li>\r\n<li style="color: black; font-family: &amp;amp;quot; font-size: 8pt; font-style: normal; font-weight: normal;">\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt; mso-list: l0 level1 lfo3; tab-stops: list 36.0pt;"><strong style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">R&eacute;forme de l&rsquo;activit&eacute; r&eacute;duite<span style="mso-spacerun: yes;">&nbsp; </span></span></strong></p>\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">&nbsp;</span></p>\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">Actuellement, le dispositif permet de cumuler les allocations ch&ocirc;mage avec les revenus tir&eacute;s d&rsquo;une activit&eacute; lorsque ceux-ci ne d&eacute;passent pas 70% de l&rsquo;ancienne r&eacute;mun&eacute;ration et l&rsquo;activit&eacute; 110 heures par mois, la dur&eacute;e du cumul &eacute;tant alors limit&eacute;e &agrave; 15 mois.</span></p>\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">&nbsp;</span></p>\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">Le projet pr&eacute;voit la suppression de ces trois plafonds.<span style="mso-spacerun: yes;">&nbsp; </span></span></p>\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">&nbsp;</span></p>\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">Le nouveau mode de calcul de l&rsquo;allocation sera le suivant&nbsp;: allocation mensuelle sans activit&eacute; <span style="color: black; font-family: &amp;quot;Verdana&amp;quot;,&amp;quot;sans-serif&amp;quot;; font-size: 10pt; mso-bidi-font-style: italic; mso-fareast-font-family: &amp;quot;Times New Roman&amp;quot;; mso-bidi-font-family: &amp;quot;Times New Roman&amp;quot;; mso-fareast-language: FR; mso-ansi-language: FR; mso-bidi-language: AR-SA;">- </span>70% du revenu de l&rsquo;activit&eacute; r&eacute;duite. </span></p>\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">&nbsp;</span></p>\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">Un nombre de jours non indemnis&eacute;s sera d&eacute;termin&eacute; et le cumul ne pourra pas d&eacute;passer le salaire de r&eacute;f&eacute;rence. </span></p>\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">&nbsp;</span></p>\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">Ces mesures s&rsquo;appliqueront aux int&eacute;rimaires aux fins de d&eacute;terminer le nombre de jours non indemnisables en cas de reprise d&rsquo;une mission en cours d&rsquo;indemnisation.</span></p>\r\n<p style="background: white; text-align: justify; color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">&nbsp;</span></p>\r\n</li>\r\n<li style="color: black; font-family: &amp;amp;quot; font-size: 8pt; font-style: normal; font-weight: normal;">\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt; mso-list: l0 level1 lfo3; tab-stops: list 36.0pt;"><strong style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">En<span style="mso-bidi-font-weight: bold;">cadrement du r&eacute;gime des intermittents du spectacle </span></span></strong></p>\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-fareast-language: FR;">&nbsp;</span></p>\r\n<p style="background: white; text-align: justify; color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">Les allocations seront d&eacute;sormais plafonn&eacute;es &agrave; 5.475 &euro; bruts par mois et un "diff&eacute;r&eacute;" d''indemnisation est mis en place, pendant lequel les intermittents devront attendre pour toucher leurs allocations.</span></p>\r\n<p style="background: white; text-align: justify; color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">&nbsp;</span></p>\r\n<p style="background: white; text-align: justify; color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">Le projet porte &eacute;galement de 10,8% &agrave; 12,8% le taux de contribution globale &agrave; l&rsquo;assurance ch&ocirc;mage.</span></p>\r\n<p style="background: white; text-align: justify; color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-fareast-language: FR;">&nbsp;</span></p>\r\n</li>\r\n<li style="color: black; font-family: &amp;amp;quot; font-size: 8pt; font-style: normal; font-weight: normal;">\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt; mso-list: l0 level1 lfo3; tab-stops: list 36.0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">&nbsp;<strong>Mise &agrave; contribution des &laquo;&nbsp;seniors&nbsp;&raquo; </strong></span></p>\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-fareast-language: FR;">&nbsp;</span></p>\r\n<p style="background: white; text-align: justify; color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">Les salari&eacute;s de plus de 65 ans qui &eacute;taient jusqu&rsquo;&agrave; pr&eacute;sent exon&eacute;r&eacute;s de cotisations &agrave; l&rsquo;assurance ch&ocirc;mage, contribueront eux aussi au r&eacute;gime.</span></p>\r\n<p style="background: white; text-align: justify; color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">&nbsp;</span></p>\r\n<p style="background: white; text-align: justify; color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">Une contribution sp&eacute;cifique sera pr&eacute;lev&eacute;e sur leur r&eacute;mun&eacute;ration dont le taux sera align&eacute; sur les contributions de droit commun.</span></p>\r\n<p style="background: white; text-align: justify; color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">&nbsp;</span></p>\r\n<p style="background: white; text-align: justify; color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">Par ailleurs, l&rsquo;&acirc;ge auquel les allocataires b&eacute;n&eacute;ficient du maintien des allocations jusqu&rsquo;&agrave; la date de liquidation de leur retraite &agrave; taux plein sera port&eacute; de 61 actuellement &agrave; 61 ans et 2 mois pour ceux n&eacute;s en 1953, 61 ans et 7 mois pour ceux n&eacute;s en 1954 et 62 ans pour ceux n&eacute;s &agrave; compter de 1955. </span></p>\r\n<p style="background: white; text-align: justify; color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-fareast-language: FR;">&nbsp;</span></p>\r\n<p style="text-align: center; color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">* * *</span></p>\r\n<p style="text-align: center; color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">&nbsp;</span></p>\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">En cas de signature par les partenaires sociaux, le nouveau dispositif s&rsquo;appliquera aux salari&eacute;s dont la fin du contrat sera post&eacute;rieure au 30 juin 2014 ou dont la date d&rsquo;engagement de la proc&eacute;dure de licenciement &eacute;conomique sera post&eacute;rieure au 30 juin 2014. La nouvelle convention sera valable 24 mois.</span></p>\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-fareast-language: FR;">&nbsp;</span></p>\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">La CFDT, FO et la CFTC ont donn&eacute; un avis positif, mais la CGT et la CGC y sont oppos&eacute;es.</span></p>\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">&nbsp;</span></p>\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">A l&rsquo;exception des droits rechargeables qui sont une r&eacute;elle avanc&eacute;e pour les demandeurs d&rsquo;emploi, ces mesures qui durcissent les droits des demandeurs d&rsquo;emploi sont destin&eacute;es &agrave; stopper le d&eacute;ficit de l&rsquo;UNEDIC.</span></p>\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">&nbsp;</span></p>\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="color: black; font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-bidi-font-family: &amp;amp;quot; mso-bidi-font-style: italic; mso-fareast-language: FR;">A suivre&hellip;</span></p>\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><span style="font-size: 8pt;">&nbsp;</span></p>\r\n<p style="color: #000000; font-family: &amp;amp;quot; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;"><a name="_MailAutoSig" target="_blank"><span style="font-family: &amp;amp;quot; font-size: 8pt; mso-fareast-font-family: &amp;amp;quot; mso-fareast-theme-font: minor-fareast; mso-fareast-language: FR; mso-no-proof: yes;">Saskia Henninger &amp; Jessica Martin</span></a></p>\r\n</li>\r\n</ul>\r\n<p>&nbsp;</p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: center;">&nbsp;</p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: center;">&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: center;">&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: center;">&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n</em></p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>', '', 1);
INSERT INTO `bo_actualite` (`id`, `position`, `rubrique`, `libelle`, `type_id`, `contenu`, `fichier`, `valide`) VALUES
(133, 894, 'Heures de délégation', '10 Avr. 2014 - Exercice des heures de délégation pendant un arrêt maladie', 1, '<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span><span style="font-size: x-small;"><br /></span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: center;"><strong><span style="font-family: &amp;amp;amp; font-size: 10pt;">Exercice des heures de d&eacute;l&eacute;gation pendant un arr&ecirc;t maladie</span></strong></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> <br /></span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">Il est de principe que la suspension du contrat de travail pendant un arr&ecirc;t maladie n&rsquo;emporte pas la suspension du mandat de repr&eacute;sentant du personnel.</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">En pratique, les repr&eacute;sentants du personnel doivent donc &ecirc;tre convoqu&eacute;s aux r&eacute;unions de leur instance, circuler dans l&rsquo;entreprise et utiliser leur cr&eacute;dit d&rsquo;heures de d&eacute;l&eacute;gation.</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">Toutefois, en droit de la s&eacute;curit&eacute; sociale, il est interdit pour un salari&eacute; en arr&ecirc;t de travail pour maladie d&rsquo;exercer une activit&eacute; non autoris&eacute;e par le m&eacute;decin prescripteur, sous peine d&rsquo;&ecirc;tre priv&eacute; des prestations en esp&egrave;ces (article L.323-6 du Code de la S&eacute;curit&eacute; Sociale).</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">Pour la premi&egrave;re fois, la Cour de cassation, r&eacute;unie en Chambre mixte, a pris position sur l&rsquo;articulation de ces dispositions dans un arr&ecirc;t du 21 mars 2014.</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">En l&rsquo;esp&egrave;ce, deux salari&eacute;s titulaires de mandats de repr&eacute;sentants du personnel r&eacute;clamaient le paiement d&rsquo;heures de d&eacute;l&eacute;gation effectu&eacute;es pendant des arr&ecirc;ts de travail (l&rsquo;un pour maladie simple, l&rsquo;autre pour accident du travail) faisant valoir que ces heures, accomplies en dehors du temps de travail, devaient &ecirc;tre pay&eacute;es en plus du compl&eacute;ment de salaire vers&eacute; dans le cadre de leur arr&ecirc;t de travail.</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">L&rsquo;employeur avait refus&eacute; de payer ces heures, faisant &eacute;tat d&rsquo;un arr&ecirc;t rendu par la deuxi&egrave;me Chambre Civile de la Cour de Cassation ayant valid&eacute; une sanction op&eacute;r&eacute;e par la CPAM, tenant au remboursement des indemnit&eacute;s journali&egrave;res per&ccedil;ues par un salari&eacute; ayant pris des heures de d&eacute;l&eacute;gation au cours de son arr&ecirc;t de travail sans y &ecirc;tre express&eacute;ment autoris&eacute; par son m&eacute;decin traitant (Cass. 2<sup>&egrave;me </sup>Civ. 9 d&eacute;cembre 2010, n&deg;09-174.49).</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">Selon l&rsquo;employeur, cette solution devait &ecirc;tre transpos&eacute;e aux rapports employeur-salari&eacute;.</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">Ce raisonnement a &eacute;t&eacute; suivi par les magistrats r&eacute;unis pour l&rsquo;occasion en chambre mixte qui ont, pour la premi&egrave;re fois, pr&eacute;cis&eacute; que l&rsquo;indemnisation des heures de d&eacute;l&eacute;gation prises durant un arr&ecirc;t de travail pour maladie &eacute;tait soumise &agrave; l&rsquo;autorisation pr&eacute;alable de l&rsquo;exercice de cette activit&eacute; de repr&eacute;sentation par le m&eacute;decin traitant.</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">A d&eacute;faut d&rsquo;une telle autorisation, l&rsquo;employeur serait donc en droit de s&rsquo;opposer au paiement des heures de d&eacute;l&eacute;gation pour lesquelles le repr&eacute;sentant ne justifierait pas d&rsquo;une autorisation m&eacute;dicale.</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">A la lecture de l&rsquo;arr&ecirc;t, il appartiendrait donc au repr&eacute;sentant du personnel de justifier, en amont de l&rsquo;exercice de ses heures, de cette autorisation sans pouvoir faire &eacute;tat de la pr&eacute;somption d&rsquo;utilisation conforme.</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">La r&eacute;daction du certificat m&eacute;dical du m&eacute;decin traitant pr&eacute;sente donc d&eacute;sormais un double int&eacute;r&ecirc;t pour le salari&eacute; prot&eacute;g&eacute;, dans ses rapports avec la Caisse, mais &eacute;galement dans ses rapports avec son employeur.</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 72pt 0pt 0cm; text-align: justify;"><span style="color: #1f497d; font-family: &amp;amp;amp; font-size: 10pt; mso-bidi-font-family: &amp;amp;amp; mso-bidi-theme-font: minor-bidi; mso-themecolor: dark2;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">La Garanderie &amp; Associ&eacute;s vous rappelle &agrave; cette occasion l''importance d''avoir encadr&eacute; et formalis&eacute; l''utilisation des heures de d&eacute;l&eacute;gation.</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="color: #1f497d; font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">En effet, pour que cette jurisprudence puisse &ecirc;tre utilement invoqu&eacute;e, le d&eacute;p&ocirc;t des heures de d&eacute;l&eacute;gation doit &ecirc;tre formalis&eacute; pour permettre le contr&ocirc;le de l''existence ou pas de l''autorisation du m&eacute;decin traitant.</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><em><span style="font-family: &amp;amp;amp; font-size: 10pt;">PJ : Cass. Chambre Mixte, 21 mars 2014 n&deg;12-20.003</span></em></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><em><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></em></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><em><span style="font-family: &amp;amp;amp; font-size: 10pt; font-style: normal; mso-ansi-language: EN-US;">Saskia Henninger &amp; Jessica Martin</span></em></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><em><span style="font-family: &amp;amp;amp; font-size: 10pt; font-style: normal; mso-ansi-language: EN-US;"><a target="_blank" href="mailto:henninger@lagaranderie.fr"><span style="color: #0000ff;">henninger@lagaranderie.fr</span></a></span></em></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><em><span style="font-family: &amp;amp;amp; font-size: 10pt; font-style: normal; mso-ansi-language: EN-US;"><a target="_blank" href="mailto:martin@lagaranderie.fr"><span style="color: #0000ff;">martin@lagaranderie.fr</span></a></span></em></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>', 'files/20140410145039/Cour_de_cassation_Chambre_mixte_21_mars_2014_12-20.002_12-20.003_Publié_au_bull', 1),
(135, 892, 'Prime de partage des profits', '23 Avr. 2014 - Précisions de la DGT', 1, '<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: center;">&nbsp;</p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: center;"><strong><span style="font-family: &amp;amp;amp; font-size: 10pt;">Prime de partage des profits</span></strong></p>\r\n<p>&nbsp;</p>\r\n<p><span style="font-family: &amp;amp;amp; font-size: 10pt;">L&rsquo;article 1<sup>er</sup> de la loi de financement rectificative de la S&eacute;curit&eacute; Sociale pour 2011 n&deg;2011-894 du 28&nbsp;juillet 2011 avait instaur&eacute; l&rsquo;obligation pour les entreprises et les Groupes employant habituellement au moins 50&nbsp;salari&eacute;s d&rsquo;allouer une prime &agrave; leurs salari&eacute;s d&egrave;s lors que leurs dividendes augmentaient par rapport &agrave; la moyenne des versements des ann&eacute;es pr&eacute;c&eacute;dentes.</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span><span style="font-family: &amp;amp;amp; font-size: 10pt;">Cet article devait s&rsquo;appliquer jusqu&rsquo;&agrave; l&rsquo;entr&eacute;e en vigueur d&rsquo;une nouvelle loi au plus tard le 31&nbsp;d&eacute;cembre 2013 suivant une n&eacute;gociation nationale interprofessionnelle.</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">En juillet 2012, le Pr&eacute;sident de la R&eacute;publique, Fran&ccedil;ois Hollande, avait annonc&eacute; la suppression de cette prime.</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">Nonobstant cette information, La Garanderie &amp; Associ&eacute;s avait &agrave; plusieurs reprises alert&eacute; ses clients sur le fait que la suppression telle qu&rsquo;annonc&eacute;e en 2012 ne devait pas entra&icirc;ner ipso facto la non-application de l&rsquo;article&nbsp;1<sup>er</sup> de la loi pr&eacute;cit&eacute;e, qui devait rester en vigueur jusqu&rsquo;au vote d&rsquo;une nouvelle loi.</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">La Direction G&eacute;n&eacute;rale du Travail a confirm&eacute;, le 8&nbsp;avril 2014, que le dispositif de la prime de partage des profits tel qu&rsquo;instaur&eacute; par l&rsquo;article&nbsp;1<sup>er</sup> de la loi pr&eacute;cit&eacute;e &eacute;tait toujours en vigueur en 2014, ainsi que les mesures touchant aux exon&eacute;rations sociales (exon&eacute;ration de cotisations sociales plafonn&eacute;es &agrave; 1.200&nbsp;&euro; par salari&eacute; et par an, mais non-exon&eacute;ration de CSG/CRDS et du forfait social).</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span><span style="font-family: &amp;amp;amp; font-size: 10pt;">La Garanderie &amp; Associ&eacute;s vous tiendra inform&eacute; de toutes nouvelles dispositions en la mati&egrave;re.</span></p>\r\n<p>&nbsp;</p>\r\n<p><span style="font-family: &amp;amp;amp; font-size: 10pt;">Mary-Daphn&eacute; Fishelson </span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>', '', 1),
(137, 890, 'Intervention BFM', '20 Mai 2014 - L''art en entreprise', 2, '<p style="text-align: center;"><strong>Il n''y a pas que le droit social dans la vie... il y a l''art aussi</strong></p>\r\n<p>&nbsp;</p>\r\n<p>Retrouvez ci-apr&egrave;s le lien de l''&eacute;mission BFM Business dans laquelle est intervenue ce 19 Mai, Dominique de la Garanderie :</p>\r\n<p><span style="font-family: &amp;amp;amp; font-size: 12pt; mso-bidi-font-family: &amp;amp;amp; mso-fareast-font-family: Calibri; mso-ansi-language: FR; mso-fareast-theme-font: minor-latin; mso-fareast-language: FR; mso-bidi-language: AR-SA;"><a href="http://bit.ly/1qP8lGE" target="_blank"><span style="color: #0000ff;">http://bit.ly/1qP8lGE</span></a></span></p>\r\n<p>Pour La Garanderie &amp; Associ&eacute;s, le bien-&ecirc;tre au travail peut aussi passer&nbsp;par l''art...</p>', '', 1),
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	mso-bidi-theme-font:minor-bidi;} --> <!--[endif] --></p>\r\n<p class="MsoNormal" style="mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; margin-left: 36.0pt; text-align: center;"><span class="commentary"><strong><em><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Travail des seniors et interg&eacute;n&eacute;rationnel : Engagements de fa&ccedil;ade, n&eacute;cessit&eacute;, r&eacute;alit&eacute;... ?</span></em></strong></span></p>\r\n<p class="MsoNormal" style="mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; margin-left: 36.0pt;"><span class="commentary"><em><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">La Garanderie &amp; Associ&eacute;s, partenaire de la prochaine rencontre Croissance et G&eacute;n&eacute;rations, vous convie &agrave; une journ&eacute;e de r&eacute;flexion et d&eacute;bats sur le th&egrave;me de l&rsquo;interg&eacute;n&eacute;rationnel se tenant le 10 juin prochain au Centre de Conf&eacute;rences Microsoft &agrave; Issy-les-Moulineaux.</span></em></span></p>\r\n<p class="MsoNormal" style="mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; margin-left: 36.0pt;"><span class="commentary"><em><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Les sessions&nbsp;de cette journ&eacute;e porteront notamment sur l&rsquo;enjeu soci&eacute;tal et &eacute;conomique, les r&ocirc;les respectifs de l&rsquo;Etat, des PME et des groupes ainsi que sur les situations de reprise d&rsquo;entreprise et les questions au niveau international.</span></em></span></p>\r\n<p class="MsoNormal" style="mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; margin-left: 31.5pt;"><span class="commentary"><em><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Bertrand Merville dressera plus particuli&egrave;rement un bilan des obligations incombant aux entreprises en mati&egrave;re d&rsquo;interg&eacute;n&eacute;rationnel et pr&eacute;sentera quelques perspectives juridiques, qu&rsquo;elles soient choisies ou... subies. </span></em></span></p>\r\n<p class="MsoNormal" style="mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; text-indent: 31.5pt;"><span class="commentary"><em><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Retrouvez le programme complet&nbsp;: <a href="http://www.rencontres-croissance-generations.com/" target="_blank">http://www.rencontres-croissance-generations.com/</a></span></em></span></p>\r\n<p class="MsoNormal" style="mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; text-indent: 31.5pt;"><span class="commentary"><em><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Vous pouvez aussi vous renseigner : <a href="mailto:merville@lagaranderie.fr" target="_blank">cabinet@lagaranderie.fr</a></span></em></span></p>', '', 1);
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	mso-bidi-theme-font:minor-bidi;} --> <!--[endif] --></p>\r\n<p class="MsoNormal" style="text-align: center;"><strong><span style="text-decoration: underline;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">CREDIT IMPOT COMPETITIVITE EMPLOI&nbsp;: Pensez &agrave; consulter votre CE avant le 1<sup>er</sup> Juillet&nbsp;!</span></span></strong></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">&nbsp;</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">L&rsquo;article L.2323-26-1 du Code du Travail, issu de la Loi de S&eacute;curisation de l&rsquo;Emploi du 14 juin 2013, trouve &agrave; s&rsquo;appliquer pour la premi&egrave;re fois cette ann&eacute;e.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Il pr&eacute;voit que le Comit&eacute; d&rsquo;Entreprise (CE), ou les d&eacute;l&eacute;gu&eacute;s du personnel sous le seuil de 50 salari&eacute;s, doit &ecirc;tre consult&eacute; sur l&rsquo;utilisation du Cr&eacute;dit Imp&ocirc;t Comp&eacute;titivit&eacute; Emploi (CICE) par l&rsquo;entreprise.</span></p>\r\n<p class="MsoNormal"><strong><span style="font-size: 10.0pt; font-family: &amp;amp;amp; font-weight: normal;">Depuis 2013, le CICE a pour objet de financer l&rsquo;am&eacute;lioration de la comp&eacute;titivit&eacute; des entreprises &agrave; travers notamment des efforts en mati&egrave;re d&rsquo;investissement, de recherche, d&rsquo;innovation, de formation, de recrutement, de prospection de nouveaux march&eacute;s, de transition &eacute;cologique et &eacute;nerg&eacute;tique et de reconstitution de leur fonds de roulement.</span></strong></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Attention&nbsp;toutefois&nbsp;: La consultation du CE sur l&rsquo;utilisation de ce CICE doit intervenir le 1<sup>er</sup> juillet de chaque ann&eacute;e, soit dans quelques jours !</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">En pratique, cette consultation peut &ecirc;tre organis&eacute;e &agrave; l&rsquo;occasion de la consultation sur les orientations strat&eacute;giques (pr&eacute;vue par L.2323-7-1 du Code du Travail et issue elle aussi de la Loi de S&eacute;curisation) ou il peut s&rsquo;agir d&rsquo;une consultation autonome.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Cette consultation impose &agrave; l&rsquo;employeur de pr&eacute;senter, en amont, aux partenaires sociaux les sommes re&ccedil;ues par l&rsquo;entreprise au titre du CICE et leur utilisation qui, en principe, est retrac&eacute;e dans la base de donn&eacute;es &eacute;conomiques et sociales ou pour les entreprises qui n&rsquo;ont pas encore une telle base, dans une note sp&eacute;cifique.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Il reste donc peu de temps aux entreprises qui ne l&rsquo;auraient pas encore pr&eacute;vu pour consulter leur CE sur ce point.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Il peut &ecirc;tre utile de se souvenir que le principe d&rsquo;une telle consultation r&eacute;sulte de la volont&eacute; des partenaires sociaux et, surtout, du l&eacute;gislateur de s&rsquo;assurer de la bonne utilisation des fonds publics (l&rsquo;enveloppe du CICE est annonc&eacute;e &agrave; 20 milliards par le Gouvernement).</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">C&rsquo;est ainsi que le CE se voit octroyer un r&ocirc;le &ndash; tout mesur&eacute; n&eacute;anmoins &ndash; de &laquo;&nbsp;filet de contr&ocirc;le&nbsp;&raquo; des deniers publics.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">En effet, si le CE constate que tout ou partie du CICE n&rsquo;a pas &eacute;t&eacute; utilis&eacute; conform&eacute;ment &agrave; son objet, il peut enclencher un processus menant alors jusqu&rsquo;&agrave; l&rsquo;&eacute;tablissement d&rsquo;un rapport, d&rsquo;une demande d&rsquo;explications de la Direction et d&rsquo;une information de l&rsquo;administration de suivi.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Pour La Garanderie &amp; Associ&eacute;s, l&rsquo;organisation de cette consultation permettra d&rsquo;&eacute;viter certains risques juridiques (d&eacute;lit d&rsquo;entrave&hellip;) et inscrira les entreprises dans un cercle vertueux au moment o&ugrave; de nouvelles baisses de charges sont envisag&eacute;es avec le pacte de responsabilit&eacute;.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">&nbsp;</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Bertrand Merville &amp; Justine Godey</span></p>', '', 1);
INSERT INTO `bo_actualite` (`id`, `position`, `rubrique`, `libelle`, `type_id`, `contenu`, `fichier`, `valide`) VALUES
(140, 887, 'Prévoyance', 'Cadres ayant le grade d’associé dans un cabinet d’expert-comptable: catégorie objective du personnel', 1, '<p><span style="font-family: Times New Roman; font-size: small;"> </span><strong><em><span style="font-family: &amp;amp;amp; font-size: 10pt;">&laquo;&nbsp;Caract&egrave;re collectif et obligatoire des r&eacute;gimes de couverture sociale compl&eacute;mentaire&nbsp;: nouvelle jurisprudence&hellip; et c&rsquo;est pas fini&nbsp;!&nbsp;&raquo;</span></em></strong></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><strong><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></strong></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">Nous avons le plaisir de vous annoncer que la presse sp&eacute;cialis&eacute;e s&rsquo;est r&eacute;cemment fait l&rsquo;&eacute;cho d&rsquo;un arr&ecirc;t de la 2<sup>&egrave;me</sup> Chambre Civile de la Cour de Cassation en date du 3&nbsp;avril 2014 obtenu par La Garanderie &amp; Associ&eacute;s.</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">Dans cette affaire, un cabinet d&rsquo;expert-comptable et de commissaires aux comptes s&rsquo;&eacute;tait vu redresser par l&rsquo;URSSAF, sur une p&eacute;riode courant du 1<sup>er</sup> janvier 2004 au 31 d&eacute;cembre 2006, pour avoir mis en place un r&eacute;gime de retraite suppl&eacute;mentaire r&eacute;serv&eacute; aux cadres ayant le grade d&rsquo;associ&eacute;.</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">En effet, &agrave; l&rsquo;issu de son contr&ocirc;le, l&rsquo;URSSAF avait consid&eacute;r&eacute; que la cat&eacute;gorie concern&eacute;e par ce r&eacute;gime ne pouvait &ecirc;tre assimil&eacute;e &agrave; une cat&eacute;gorie objective au sens de l&rsquo;article L.242-1 et suivant du Code de la S&eacute;curit&eacute; Sociale et avait, d&egrave;s lors, r&eacute;int&eacute;gr&eacute; le montant des contributions vers&eacute;es par la soci&eacute;t&eacute; dans l&rsquo;assiette des cotisations de S&eacute;curit&eacute; Sociale.</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">La Cour de Cassation, confirmant un arr&ecirc;t de Cour d&rsquo;Appel ayant annul&eacute; le redressement URSSAF en cause, a consid&eacute;r&eacute; que la cat&eacute;gorie des cadres ayant le grade d&rsquo;associ&eacute; constitue une cat&eacute;gorie objective de personnel en ces termes&nbsp;:</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt 1cm; text-align: justify;"><em><span style="font-family: &amp;amp;amp; font-size: 10pt;">&laquo;&nbsp;que les cadres ayant le grade d&rsquo;associ&eacute; constituent une cat&eacute;gorie objective de personnel, ce grade &eacute;tant le grade le plus &eacute;lev&eacute; dans les cabinets d&rsquo;expertise comptable et de commissariat aux comptes et dans les cabinets d&rsquo;audits, et cette cat&eacute;gorie regroupant les salari&eacute;s ayant le coefficient le plus &eacute;lev&eacute; de la grille professionnelle, soit le coefficient 600 correspondant &agrave; la cat&eacute;gorie N1 des cadres de direction&nbsp;; que les cadres ayant le grade d&rsquo;associ&eacute; correspondent bien ainsi &agrave; une cat&eacute;gorie de salari&eacute;s au sens du Code du Travail, leur qualit&eacute; d&rsquo;associ&eacute; &eacute;tant certes prises en compte sans que cette qualit&eacute; ne soit consid&eacute;r&eacute;e comme un crit&egrave;re trop restrictif, &eacute;tant relev&eacute; que cette cat&eacute;gorie ne peut &ecirc;tre confondue avec celle des actionnaires d&eacute;tenteurs de parts sociales&nbsp;&raquo;.</span></em></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">Le redressement URSSAF concernait une p&eacute;riode ant&eacute;rieure &agrave; l&rsquo;entr&eacute;e en vigueur du d&eacute;cret du 9 janvier 2012 qui d&eacute;finit plus pr&eacute;cis&eacute;ment le caract&egrave;re collectif et obligatoire des garanties de protection sociale compl&eacute;mentaire.</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">Pour autant, cette d&eacute;cision conserve tout son int&eacute;r&ecirc;t pour appr&eacute;cier l&rsquo;existence d&rsquo;une cat&eacute;gorie objective sous l&rsquo;empire des textes actuellement en vigueur modifi&eacute;s par le d&eacute;cret n&deg;2012-25 du 9 janvier 2012 (au titre des cat&eacute;gories n&deg;3 ou n&deg;5 d&eacute;finies par ce d&eacute;cret).</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">S&rsquo;agissant de ce dernier d&eacute;cret, applicable au 1<sup>er</sup> janvier 2014, nous vous avions pr&eacute;cis&eacute; dans l&rsquo;un de nos pr&eacute;c&eacute;dents articles I-Phone que l&rsquo;administration avait accord&eacute; aux entreprises un d&eacute;lai suppl&eacute;mentaire celles-ci devant se mettre en conformit&eacute; avec ce d&eacute;cret au 1<sup>er</sup> juillet 2014 au plus tard.</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">Comme bien (trop) souvent en mati&egrave;re de couverture de frais de sant&eacute;, de pr&eacute;voyance et de retraite suppl&eacute;mentaire, apr&egrave;s avoir exig&eacute; des entreprises de se mettre en conformit&eacute; avec le d&eacute;cret pr&eacute;cit&eacute; au 1<sup>er</sup> juillet au plus tard, l&rsquo;administration a adopt&eacute; le 8 juillet 2014 un nouveau d&eacute;cret applicable imm&eacute;diatement.</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">Les entreprises sont donc invit&eacute;es &agrave; v&eacute;rifier une nouvelle fois que leurs r&eacute;gimes, qui pour certains viennent d&rsquo;&ecirc;tre mis en &oelig;uvre il y a &agrave; peine quelques jours, sont conformes &agrave; ce nouveau d&eacute;cret (la r&eacute;p&eacute;tition &eacute;tant totalement volontaire&hellip;).</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">Dans le nouveau d&eacute;cret, ont &eacute;t&eacute; notamment modifi&eacute;es les cat&eacute;gories qu&rsquo;il est possible de retenir pour consid&eacute;rer que le r&eacute;gime pr&eacute;sente un caract&egrave;re collectif conditionnant le b&eacute;n&eacute;fice des exon&eacute;rations sociales, voire fiscales. </span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">Pour m&eacute;moire, ce d&eacute;cret du 9 janvier 2012 d&eacute;finissait les cas de pr&eacute;somption du caract&egrave;re collectif des r&eacute;gimes de pr&eacute;voyance mis en place au sein d&rsquo;une entreprise selon le tableau ci-dessous reproduit&nbsp;:</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p><span style="font-family: &amp;amp;amp; font-size: 10pt;"> </span></p>\r\n<table style="margin: auto auto auto 7.2pt; width: 605px; border-collapse: collapse; mso-table-layout-alt: fixed; mso-yfti-tbllook: 1184; mso-padding-alt: 0cm 0cm 0cm 0cm;" border="0" cellspacing="0" cellpadding="0">\r\n<tbody>\r\n<tr style="height: 70.85pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes;">\r\n<td style="padding: 3.6pt 7.2pt; width: 92.15pt; height: 70.85pt; background-color: transparent;" width="123">&nbsp;</td>\r\n<td style="background: #b2b2ff; padding: 0.75pt 5.4pt 0cm; border-image: none; width: 72.25pt; height: 70.85pt;" width="96"><span style="font-family: Times New Roman; font-size: small;"> </span>\r\n<p style="margin: 0cm 0cm 0pt; text-align: center;"><strong><span style="font-size: 10pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Arial;"><span style="font-family: Calibri;">Cat&eacute;gorie </span><span style="color: #1f497d; mso-themecolor: dark2;"><br /><span style="font-family: Calibri;"> </span></span><span style="font-family: Calibri;">utilisable n&deg;1</span></span></strong></p>\r\n<span style="font-family: Times New Roman; font-size: small;"> </span>\r\n<p style="margin: 0cm 0cm 0pt; text-align: center;"><strong><span style="font-size: 9pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Arial;"><span style="font-family: Calibri;">(Cadres &ndash; Non-cadres au sens AGIRC)</span></span></strong></p>\r\n<span style="font-family: Times New Roman; font-size: small;"> </span></td>\r\n<td style="background: #e8e8f1; padding: 0.75pt 5.4pt 0cm; border-image: none; width: 72.3pt; height: 70.85pt;" width="96"><span style="font-family: Times New Roman; font-size: small;"> </span>\r\n<p style="margin: 0cm 0cm 0pt; text-align: center;"><strong><span style="font-size: 10pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Arial;"><span style="font-family: Calibri;">Cat&eacute;gorie utilisable n&deg;2</span></span></strong></p>\r\n<span style="font-family: Times New Roman; font-size: small;"> </span>\r\n<p style="margin: 0cm 0cm 0pt; text-align: center;"><strong><span style="font-size: 9pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Arial;"><span style="font-family: Calibri;">(Tranches de cotisations AGIRC ARRCO)</span></span></strong></p>\r\n<span style="font-family: Times New Roman; font-size: small;"> </span></td>\r\n<td style="background: #b2b2ff; padding: 0.75pt 5.4pt 0cm; border-image: none; width: 72.3pt; height: 70.85pt;" width="96"><span style="font-family: Times New Roman; font-size: small;"> </span>\r\n<p style="margin: 0cm 0cm 0pt; text-align: center;"><strong><span style="font-size: 10pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Arial;"><span style="font-family: Calibri;">Cat&eacute;gorie utilisable n&deg;3</span></span></strong></p>\r\n<span style="font-family: Times New Roman; font-size: small;"> </span>\r\n<p style="margin: 0cm 0cm 0pt; text-align: center;"><strong><span style="font-size: 9pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Arial;"><span style="font-family: Calibri;">(Cat&eacute;gories selon conventions <br /> de branche)</span></span></strong></p>\r\n<span style="font-family: Times New Roman; font-size: small;"> </span></td>\r\n<td style="background: #e8e8f1; padding: 0.75pt 5.4pt 0cm; border-image: none; width: 72.3pt; height: 70.85pt;" width="96"><span style="font-family: Times New Roman; font-size: small;"> </span>\r\n<p style="margin: 0cm 0cm 0pt; text-align: center;"><strong><span style="font-size: 10pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Arial;"><span style="font-family: Calibri;">Cat&eacute;gorie utilisable n&deg;4</span></span></strong></p>\r\n<span style="font-family: Times New Roman; font-size: small;"> </span>\r\n<p style="margin: 0cm -8.3pt 0pt -6.75pt; text-align: center;"><strong><span style="font-size: 9pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Arial;"><span style="font-family: Calibri;">(Sous-cat&eacute;gories selon conventions de branche)</span></span></strong></p>\r\n<span style="font-family: Times New Roman; font-size: small;"> </span></td>\r\n<td style="background: #b2b2ff; padding: 0.75pt 5.4pt 0cm; border-image: none; width: 72.3pt; height: 70.85pt;" width="96"><span style="font-family: Times New Roman; font-size: small;"> </span>\r\n<p style="margin: 0cm 0cm 0pt; text-align: center;"><strong><span style="font-size: 10pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Arial;"><span style="font-family: Calibri;">Cat&eacute;gorie utilisable n&deg;5</span></span></strong></p>\r\n<span style="font-family: Times New Roman; font-size: small;"> </span>\r\n<p style="margin: 0cm 0cm 0pt; text-align: center;"><strong><span style="font-size: 9pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Arial;"><span style="font-family: Calibri;">(Cat&eacute;gories r&eacute;sultants d&rsquo;usages dans <br /> la profession)</span></span></strong></p>\r\n<span style="font-family: Times New Roman; font-size: small;"> </span></td>\r\n</tr>\r\n<tr style="height: 39.7pt; mso-yfti-irow: 1;">\r\n<td style="background: #b2b2ff; padding: 0.75pt 5.4pt 0cm; border-image: none; width: 92.15pt; height: 39.7pt;" width="123"><span style="font-family: Times New Roman; font-size: small;"> </span>\r\n<p style="margin: 0cm 0cm 0pt;"><strong><span style="font-size: 9pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Arial;"><span style="font-family: Calibri;">Retraite   suppl&eacute;mentaire</span></span></strong></p>\r\n<span style="font-family: Times New Roman; font-size: small;"> </span></td>\r\n<td style="background: #00cc66; padding: 0.75pt 5.4pt 0cm; width: 72.25pt; height: 39.7pt;" width="96"><span style="font-family: Times New Roman; font-size: small;"> </span>\r\n<p style="margin: 0cm 0cm 0pt; text-align: center;"><strong><span style="font-size: 9pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Arial;"><span style="font-family: Calibri;">PRESOMPTION</span></span></strong></p>\r\n<span style="font-family: Times New Roman; font-size: small;"> </span></td>\r\n<td style="background: #00cc66; padding: 0.75pt 5.4pt 0cm; width: 72.3pt; height: 39.7pt;" width="96"><span style="font-family: Times New Roman; font-size: small;"> </span>\r\n<p style="margin: 0cm 0cm 0pt; text-align: center;"><strong><span style="font-size: 9pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Arial;"><span style="font-family: Calibri;">PRESOMPTION</span></span></strong></p>\r\n<span style="font-family: Times New Roman; font-size: small;"> </span></td>\r\n<td style="background: #00cc66; padding: 0.75pt 5.4pt 0cm; width: 72.3pt; height: 39.7pt;" width="96"><span style="font-family: Times New Roman; font-size: small;"> </span>\r\n<p style="margin: 0cm 0cm 0pt; text-align: center;"><strong><span style="font-size: 9pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Arial;"><span style="font-family: Calibri;">PRESOMPTION</span></span></strong></p>\r\n<span style="font-family: Times New Roman; font-size: small;"> </span></td>\r\n<td style="background: #ff8989; padding: 0.75pt 5.4pt 0cm; width: 72.3pt; height: 39.7pt;" width="96"><span style="font-family: Times New Roman; font-size: small;"> </span>\r\n<p style="margin: 0cm 0cm 0pt; text-align: center;"><strong><span style="font-size: 9pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Arial;"><span style="font-family: Calibri;">PAS DE PRESOMPTION</span></span></strong></p>\r\n<span style="font-family: Times New Roman; font-size: small;"> </span></td>\r\n<td style="background: #ff8989; padding: 0.75pt 5.4pt 0cm; width: 72.3pt; height: 39.7pt;" width="96"><span style="font-family: Times New Roman; font-size: small;"> </span>\r\n<p style="margin: 0cm 0cm 0pt; text-align: center;"><strong><span style="font-size: 9pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Arial;"><span style="font-family: Calibri;">PAS DE PRESOMPTION</span></span></strong></p>\r\n<span style="font-family: Times New Roman; font-size: small;"> </span></td>\r\n</tr>\r\n<tr style="height: 39.7pt; mso-yfti-irow: 2;">\r\n<td style="background: #e8e8f1; padding: 0.75pt 5.4pt 0cm; border-image: none; width: 92.15pt; height: 39.7pt;" width="123"><span style="font-family: Times New Roman; font-size: small;"> </span>\r\n<p style="margin: 0cm 0cm 0pt;"><strong><span style="font-size: 9pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Arial;"><span style="font-family: Calibri;">Couverture d&eacute;c&egrave;s   <br /> (Art. 7, Conv. AGIRC)</span></span></strong></p>\r\n<span style="font-family: Times New Roman; font-size: small;"> </span></td>\r\n<td style="background: #00cc66; padding: 0.75pt 5.4pt 0cm; width: 72.25pt; height: 39.7pt;" width="96"><span style="font-family: Times New Roman; font-size: small;"> </span>\r\n<p style="margin: 0cm 0cm 0pt; text-align: center; vertical-align: middle;"><strong><span style="font-size: 9pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Arial;"><span style="font-family: Calibri;">PRESOMPTION</span></span></strong></p>\r\n<span style="font-family: Times New Roman; font-size: small;"> </span></td>\r\n<td style="background: #ff8989; padding: 0.75pt 5.4pt 0cm; width: 72.3pt; height: 39.7pt;" width="96"><span style="font-family: Times New Roman; font-size: small;"> </span>\r\n<p style="margin: 0cm 0cm 0pt; text-align: center; vertical-align: middle;"><strong><span style="font-size: 9pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Arial;"><span style="font-family: Calibri;">PAS DE PRESOMPTION</span></span></strong></p>\r\n<span style="font-family: Times New Roman; font-size: small;"> </span></td>\r\n<td style="background: #ff8989; padding: 0.75pt 5.4pt 0cm; width: 72.3pt; height: 39.7pt;" width="96"><span style="font-family: Times New Roman; font-size: small;"> </span>\r\n<p style="margin: 0cm 0cm 0pt; text-align: center; vertical-align: middle;"><strong><span style="font-size: 9pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Arial;"><span style="font-family: Calibri;">PAS DE PRESOMPTION</span></span></strong></p>\r\n<span style="font-family: Times New Roman; font-size: small;"> </span></td>\r\n<td style="background: #ff8989; padding: 0.75pt 5.4pt 0cm; width: 72.3pt; height: 39.7pt;" width="96"><span style="font-family: Times New Roman; font-size: small;"> </span>\r\n<p style="margin: 0cm 0cm 0pt; text-align: center; vertical-align: middle;"><strong><span style="font-size: 9pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Arial;"><span style="font-family: Calibri;">PAS DE PRESOMPTION</span></span></strong></p>\r\n<span style="font-family: Times New Roman; font-size: small;"> </span></td>\r\n<td style="background: #ff8989; padding: 0.75pt 5.4pt 0cm; width: 72.3pt; height: 39.7pt;" width="96"><span style="font-family: Times New Roman; font-size: small;"> </span>\r\n<p style="margin: 0cm 0cm 0pt; text-align: center; vertical-align: middle;"><strong><span style="font-size: 9pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Arial;"><span style="font-family: Calibri;">PAS DE PRESOMPTION</span></span></strong></p>\r\n<span style="font-family: Times New Roman; font-size: small;"> </span></td>\r\n</tr>\r\n<tr style="height: 3cm; mso-yfti-irow: 3;">\r\n<td style="background: #b2b2ff; padding: 0.75pt 5.4pt 0cm; border-image: none; width: 92.15pt; height: 3cm;" width="123"><span style="font-family: Times New Roman; font-size: small;"> </span>\r\n<p style="margin: 0cm -5.4pt 0pt 0cm;"><strong><span style="font-size: 9pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Arial;"><span style="font-family: Calibri;">Couverture incapacit&eacute;, invalidit&eacute;, inaptitude ou d&eacute;c&egrave;s (si ce dernier   est associ&eacute; &agrave; au moins un des 3 autres) ou perte de revenus maternit&eacute;</span></span></strong></p>\r\n<span style="font-family: Times New Roman; font-size: small;"> </span></td>\r\n<td style="background: #00cc66; padding: 0.75pt 5.4pt 0cm; width: 72.25pt; height: 3cm;" width="96"><span style="font-family: Times New Roman; font-size: small;"> </span>\r\n<p style="margin: 0cm 0cm 0pt; text-align: center;"><strong><span style="font-size: 9pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Arial;"><span style="font-family: Calibri;">PRESOMPTION</span></span></strong></p>\r\n<span style="font-family: Times New Roman; font-size: small;"> </span></td>\r\n<td style="background: #00cc66; padding: 0.75pt 5.4pt 0cm; width: 72.3pt; height: 3cm;" width="96"><span style="font-family: Times New Roman; font-size: small;"> </span>\r\n<p style="margin: 0cm 0cm 0pt; text-align: center;"><strong><span style="font-size: 9pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Arial;"><span style="font-family: Calibri;">PRESOMPTION</span></span></strong></p>\r\n<span style="font-family: Times New Roman; font-size: small;"> </span></td>\r\n<td style="background: #ffdb69; padding: 0.75pt 5.4pt 0cm; width: 72.3pt; height: 3cm;" width="96"><span style="font-family: Times New Roman; font-size: small;"> </span>\r\n<p style="margin: 0cm 0cm 0pt; text-align: center;"><strong><span style="font-size: 9pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Arial;"><span style="font-family: Calibri;">PRESOMPTION</span></span></strong><span style="font-size: 9pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Arial;"><br /><span style="font-family: Calibri;"> mais uniquement si tous les salari&eacute;s de l&rsquo;entreprise sont couverts par un   r&eacute;gime</span></span></p>\r\n<span style="font-family: Times New Roman; font-size: small;"> </span></td>\r\n<td style="background: #ff8989; padding: 0.75pt 5.4pt 0cm; width: 72.3pt; height: 3cm;" width="96"><span style="font-family: Times New Roman; font-size: small;"> </span>\r\n<p style="margin: 0cm 0cm 0pt; text-align: center;"><strong><span style="font-size: 9pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Arial;"><span style="font-family: Calibri;">PAS DE PRESOMPTION</span></span></strong></p>\r\n<span style="font-family: Times New Roman; font-size: small;"> </span></td>\r\n<td style="background: #ff8989; padding: 0.75pt 5.4pt 0cm; width: 72.3pt; height: 3cm;" width="96"><span style="font-family: Times New Roman; font-size: small;"> </span>\r\n<p style="margin: 0cm 0cm 0pt; text-align: center;"><strong><span style="font-size: 9pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Arial;"><span style="font-family: Calibri;">PAS DE PRESOMPTION</span></span></strong></p>\r\n<span style="font-family: Times New Roman; font-size: small;"> </span></td>\r\n</tr>\r\n<tr style="height: 3cm; mso-yfti-irow: 4; mso-yfti-lastrow: yes;">\r\n<td style="background: #e8e8f1; padding: 0.75pt 5.4pt 0cm; border-image: none; width: 92.15pt; height: 3cm;" width="123"><span style="font-family: Times New Roman; font-size: small;"> </span>\r\n<p style="margin: 0cm 0cm 0pt;"><strong><span style="font-size: 9pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Arial;"><span style="font-family: Calibri;">Couverture frais   de sant&eacute; ou perte de revenus maladie</span></span></strong></p>\r\n<span style="font-family: Times New Roman; font-size: small;"> </span></td>\r\n<td style="background: #ffdb69; padding: 0.75pt 5.4pt 0cm; width: 72.25pt; height: 3cm;" width="96"><span style="font-family: Times New Roman; font-size: small;"> </span>\r\n<p style="margin: 0cm 0cm 0pt; text-align: center;"><strong><span style="font-size: 9pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Arial;"><span style="font-family: Calibri;">PRESOMPTION</span></span></strong><span style="font-size: 9pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Arial;"><br /><span style="font-family: Calibri;"> mais uniquement si tous les salari&eacute;s de l&rsquo;entreprise sont couverts par un   r&eacute;gime</span></span></p>\r\n<span style="font-family: Times New Roman; font-size: small;"> </span></td>\r\n<td style="background: #ffdb69; padding: 0.75pt 5.4pt 0cm; width: 72.3pt; height: 3cm;" width="96"><span style="font-family: Times New Roman; font-size: small;"> </span>\r\n<p style="margin: 0cm 0cm 0pt; text-align: center;"><strong><span style="font-size: 9pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Arial;"><span style="font-family: Calibri;">PRESOMPTION</span></span></strong><span style="font-size: 9pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Arial;"><br /><span style="font-family: Calibri;"> mais uniquement si tous les salari&eacute;s de l&rsquo;entreprise sont couverts par un   r&eacute;gime</span></span></p>\r\n<span style="font-family: Times New Roman; font-size: small;"> </span></td>\r\n<td style="background: #ff8989; padding: 0.75pt 5.4pt 0cm; width: 72.3pt; height: 3cm;" width="96"><span style="font-family: Times New Roman; font-size: small;"> </span>\r\n<p style="margin: 0cm 0cm 0pt; text-align: center;"><strong><span style="font-size: 9pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Arial;"><span style="font-family: Calibri;">PAS DE PRESOMPTION</span></span></strong></p>\r\n<span style="font-family: Times New Roman; font-size: small;"> </span></td>\r\n<td style="background: #ff8989; padding: 0.75pt 5.4pt 0cm; width: 72.3pt; height: 3cm;" width="96"><span style="font-family: Times New Roman; font-size: small;"> </span>\r\n<p style="margin: 0cm 0cm 0pt; text-align: center;"><strong><span style="font-size: 9pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Arial;"><span style="font-family: Calibri;">PAS DE PRESOMPTION</span></span></strong></p>\r\n<span style="font-family: Times New Roman; font-size: small;"> </span></td>\r\n<td style="background: #ff8989; padding: 0.75pt 5.4pt 0cm; width: 72.3pt; height: 3cm;" width="96"><span style="font-family: Times New Roman; font-size: small;"> </span>\r\n<p style="margin: 0cm 0cm 0pt; text-align: center;"><strong><span style="font-size: 9pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Arial;"><span style="font-family: Calibri;">PAS DE PRESOMPTION</span></span></strong></p>\r\n<span style="font-family: Times New Roman; font-size: small;"> </span></td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n<p>&nbsp;</p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;">&nbsp;</p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">Par certains aspects, le d&eacute;cret du 8 juillet 2014 peut paraitre plus favorable aux entreprises.</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">Ainsi, et par exemple, ce dernier semble admettre plus de souplesse dans l&rsquo;utilisation du crit&egrave;re n&deg;3 jusqu&rsquo;alors d&eacute;fini comme <em>&laquo;&nbsp;<span style="text-decoration: underline;">L''appartenance aux cat&eacute;gories</span> et classifications professionnelles d&eacute;finies par les conventions de branche ou les accords professionnels ou interprofessionnels&nbsp;&raquo;</em> et qui est &agrave; pr&eacute;sent d&eacute;fini comme <em>&laquo;&nbsp;<span style="text-decoration: underline;">la place dans les classifications</span> professionnelles d&eacute;finies par les conventions de branche ou les accords professionnels ou interprofessionnels&nbsp;&raquo;</em>. Un parall&eacute;lisme peut d&rsquo;ailleurs &ecirc;tre &eacute;tabli entre cette derni&egrave;re d&eacute;finition du crit&egrave;re N&deg;3 de cat&eacute;gorie utilisable et le cas des cadres ayant le grade d&rsquo;associ&eacute;, cat&eacute;gorie qui pourrait, sur le fondement du d&eacute;cret ainsi modifi&eacute;, &eacute;ventuellement trouver place dans <em>&laquo;&nbsp;la grille professionnelle&nbsp;&raquo;</em> en question.</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">Il en va de m&ecirc;me des cas de dispense possible d&rsquo;affiliation qui sont aujourd&rsquo;hui plus souple ou plus pr&eacute;cis, au b&eacute;n&eacute;fice esp&eacute;rons le de la s&eacute;curisation juridique des dispositifs si tant est qu&rsquo;il soit mis un terme aux modifications incessantes de la r&egrave;glementation&hellip;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">Sur d&rsquo;autres aspects en revanche, le d&eacute;cret du 8 juillet 2014 ne fait que renforcer (voire &eacute;tendre) une rigidit&eacute; certaine dans la d&eacute;finition des cat&eacute;gories utilisables.</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">Ainsi, et par exemple, la nouvelle r&eacute;daction de la cat&eacute;gorie n&deg;5 vise dor&eacute;navant clairement &laquo;&nbsp;l<em>''appartenance au champ d''application d''un r&eacute;gime l&eacute;galement ou r&eacute;glementairement obligatoire assurant la couverture du risque concern&eacute;, ou bien l''appartenance &agrave; certaines cat&eacute;gories sp&eacute;cifiques de salari&eacute;s d&eacute;finies par les stipulations d''une convention collective, d''un accord de branche ou d''un accord national interprofessionnel caract&eacute;risant des conditions d''emploi ou des activit&eacute;s particuli&egrave;res</em>&raquo; alors qu&rsquo;elle ne visait pr&eacute;c&eacute;demment que &laquo;&nbsp;<em>l''appartenance</em> <em>aux cat&eacute;gories d&eacute;finies clairement et de mani&egrave;re non restrictive &agrave; partir des usages constants, g&eacute;n&eacute;raux et fixes en vigueur dans la profession</em>&nbsp;&raquo;.</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">Or, dans le cadre de cette 5<sup>&egrave;me</sup> cat&eacute;gorie, comme le rappelle le tableau vis&eacute; ci-dessus, l&rsquo;entreprise ne dispose d&rsquo;aucune pr&eacute;somption l&eacute;gale du caract&egrave;re collectif du r&eacute;gime.</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">D&egrave;s lors, et en application de l&rsquo;article R.242-1-2 du Code du Travail, s&rsquo;il est fait application du crit&egrave;re n&deg;5 pour instituer des r&eacute;gimes cat&eacute;goriels <em>&laquo;&nbsp;l''employeur devra &ecirc;tre en mesure de justifier que la ou les cat&eacute;gories </em>(utilis&eacute;es)<em> permettent de couvrir tous les salari&eacute;s que leur activit&eacute; professionnelle place dans une situation identique au regard des garanties concern&eacute;es&nbsp;&raquo; (sic&nbsp;!).</em></span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><em><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></em></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">Dans ce contexte, et en d&rsquo;autres termes, pour une entreprise disposant d&rsquo;un &eacute;tablissement relevant du r&eacute;gime d''assurance maladie d''Alsace-Moselle et d&rsquo;un &eacute;tablissement relevant du r&eacute;gime g&eacute;n&eacute;ral de la S&eacute;curit&eacute; Sociale (soit &laquo;&nbsp;<em style="mso-bidi-font-style: normal;">l<span style="mso-bidi-font-style: italic;">''appartenance au champ d''application d''un r&eacute;gime l&eacute;galement ou r&eacute;glementairement obligatoire&nbsp;&raquo; </span></em>au sens du crit&egrave;re n&deg;5<em>)</em>, cette entreprise ne pourrait mettre en &oelig;uvre des garanties diff&eacute;rentes au sein de ces 2 &eacute;tablissements que pour autant qu&rsquo;elle soit en mesure de d&eacute;montrer que les salari&eacute;s en Alsace-Moselle et ceux effectuant leur prestation de travail sur le reste du territoire national, ont une activit&eacute; professionnelle qui les place dans une situation diff&eacute;rente au regard des garanties concern&eacute;es, c''est-&agrave;-dire&nbsp;:</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<ul style="list-style-type: disc; direction: ltr;">\r\n<li style="color: #000000; font-style: normal; font-weight: normal;">\r\n<p style="text-align: justify; color: #000000; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt; mso-list: l0 level1 lfo1;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">l&rsquo;esp&eacute;rance de vie, pour la garantie retraite&nbsp;;</span></p>\r\n</li>\r\n<li style="color: #000000; font-style: normal; font-weight: normal;">\r\n<p style="text-align: justify; color: #000000; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt; mso-list: l0 level1 lfo1;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">le risque de d&eacute;c&egrave;s, de longue maladie ou de handicap, pour les garanties pr&eacute;voyance&nbsp;;</span></p>\r\n</li>\r\n<li style="color: #000000; font-style: normal; font-weight: normal;">\r\n<p style="text-align: justify; color: #000000; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt; mso-list: l0 level1 lfo1;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">et le risque de maladie, pour la couverture sant&eacute;&hellip;</span></p>\r\n</li>\r\n</ul>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><em><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></em></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">Le m&ecirc;me raisonnement est transposable&nbsp;:</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<ul style="list-style-type: disc; direction: ltr;">\r\n<li style="color: #000000; font-style: normal; font-weight: normal;">\r\n<p style="text-align: justify; color: #000000; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt; mso-list: l0 level1 lfo1;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">aux autres r&eacute;gimes de S&eacute;curit&eacute; Sociale et aux r&eacute;gimes sp&eacute;ciaux (un postier fonctionnaire et un postier relevant du r&eacute;gime g&eacute;n&eacute;ral ont-il des activit&eacute;s professionnelles qui les placent dans une situation diff&eacute;rente au regard des garanties compl&eacute;mentaires mises en &oelig;uvre&nbsp;?)&nbsp;;</span></p>\r\n</li>\r\n<li style="color: #000000; font-style: normal; font-weight: normal;">\r\n<p style="text-align: justify; color: #000000; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt; mso-list: l0 level1 lfo1;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">aux r&eacute;gimes de branche cat&eacute;goriels (un &laquo;&nbsp;commercial&nbsp;&raquo; d&rsquo;une entreprise lambda et un VRP de cette m&ecirc;me entreprise, express&eacute;ment exclu de la convention collective de branche dont rel&egrave;ve l&rsquo;entreprise, ont-il des activit&eacute;s professionnelles qui les placent dans une situation diff&eacute;rente au regard de leur esp&eacute;rance de vie, des risques de d&eacute;c&egrave;s ou de handicap, ou du risque de connaitre la maladie&nbsp;?).</span></p>\r\n</li>\r\n</ul>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">Autant de cas que nous aurions, pour certains d&rsquo;entre eux en tout cas, pu esp&eacute;rer voir rang&eacute;s dans la cat&eacute;gorie n&deg;3 qui, tr&egrave;s souvent, b&eacute;n&eacute;ficie d&rsquo;une pr&eacute;somption l&eacute;gale et qui, in fine dans le nouveau d&eacute;cret, se voient rel&eacute;gu&eacute;es &agrave; la cat&eacute;gorie n&deg; 5<sup> </sup>imposant ce difficile et p&eacute;rilleux exercice de qualifier les risques auxquels sont soumis les collaborateurs au regard de leurs fonctions.</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">La Garanderie &amp; Associ&eacute;s demeure vigilant dans le suivi de l&rsquo;actualit&eacute; l&eacute;gislative, r&eacute;glementaire et jurisprudentielle concernant notamment ces questions et joint au pr&eacute;sent article&nbsp;:</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<ul style="list-style-type: disc; direction: ltr;">\r\n<li style="color: #000000; font-style: normal; font-weight: normal;">\r\n<p style="text-align: justify; color: #000000; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt; mso-list: l0 level1 lfo1;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">les dispositions du Code de la S&eacute;curit&eacute; Sociale faisant &eacute;tat, en  caract&egrave;res apparents, des modifications apport&eacute;es par le d&eacute;cret du 8  juillet 2014 afin de vous permettre d&rsquo;appr&eacute;hender plus facilement les  points modifi&eacute;s et ainsi, de v&eacute;rifier plus ais&eacute;ment, le degr&eacute; de  conformit&eacute; de vos r&eacute;gimes avec les nouvelles r&egrave;gles ainsi &eacute;dict&eacute;es (Partie 1) ;</span></p>\r\n</li>\r\n<li style="color: #000000; font-style: normal; font-weight: normal;">\r\n<p style="text-align: justify; color: #000000; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt; mso-list: l0 level1 lfo1;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">l&rsquo;arr&ecirc;t de la 2<sup>&egrave;me</sup> Chambre Civile de la Cour de Cassation n&deg;13-15.577 en date du 3&nbsp;avril 2014 (Partie 2).</span></p>\r\n</li>\r\n</ul>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt; mso-ansi-language: EN-US;">Saskia Henninger, Guy Alfosea &amp; Vital Jourde</span></p>\r\n<p style="margin: 0cm 0cm 0pt; text-align: justify;">&nbsp;</p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>', 'files/20140722151256/3159_001.pdf', 1);
