<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>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<p style="margin: 0cm 0cm 0pt; text-align: justify;"><strong><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></strong></p>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<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>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<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>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<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>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<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>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<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>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<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>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<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>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<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>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<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>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<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>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<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>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<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>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<p><span style="font-family: &amp;amp;amp; font-size: 10pt;"> </span></p>
<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">
<tbody>
<tr style="height: 70.85pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes;">
<td style="padding: 3.6pt 7.2pt; width: 92.15pt; height: 70.85pt; background-color: transparent;" width="123">&nbsp;</td>
<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>
<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>
<span style="font-family: Times New Roman; font-size: small;"> </span>
<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>
<span style="font-family: Times New Roman; font-size: small;"> </span></td>
<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>
<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>
<span style="font-family: Times New Roman; font-size: small;"> </span>
<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>
<span style="font-family: Times New Roman; font-size: small;"> </span></td>
<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>
<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>
<span style="font-family: Times New Roman; font-size: small;"> </span>
<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>
<span style="font-family: Times New Roman; font-size: small;"> </span></td>
<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>
<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>
<span style="font-family: Times New Roman; font-size: small;"> </span>
<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>
<span style="font-family: Times New Roman; font-size: small;"> </span></td>
<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>
<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>
<span style="font-family: Times New Roman; font-size: small;"> </span>
<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>
<span style="font-family: Times New Roman; font-size: small;"> </span></td>
</tr>
<tr style="height: 39.7pt; mso-yfti-irow: 1;">
<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>
<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>
<span style="font-family: Times New Roman; font-size: small;"> </span></td>
<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>
<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>
<span style="font-family: Times New Roman; font-size: small;"> </span></td>
<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>
<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>
<span style="font-family: Times New Roman; font-size: small;"> </span></td>
<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>
<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>
<span style="font-family: Times New Roman; font-size: small;"> </span></td>
<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>
<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>
<span style="font-family: Times New Roman; font-size: small;"> </span></td>
<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>
<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>
<span style="font-family: Times New Roman; font-size: small;"> </span></td>
</tr>
<tr style="height: 39.7pt; mso-yfti-irow: 2;">
<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>
<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>
<span style="font-family: Times New Roman; font-size: small;"> </span></td>
<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>
<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>
<span style="font-family: Times New Roman; font-size: small;"> </span></td>
<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>
<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>
<span style="font-family: Times New Roman; font-size: small;"> </span></td>
<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>
<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>
<span style="font-family: Times New Roman; font-size: small;"> </span></td>
<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>
<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>
<span style="font-family: Times New Roman; font-size: small;"> </span></td>
<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>
<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>
<span style="font-family: Times New Roman; font-size: small;"> </span></td>
</tr>
<tr style="height: 3cm; mso-yfti-irow: 3;">
<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>
<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>
<span style="font-family: Times New Roman; font-size: small;"> </span></td>
<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>
<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>
<span style="font-family: Times New Roman; font-size: small;"> </span></td>
<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>
<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>
<span style="font-family: Times New Roman; font-size: small;"> </span></td>
<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>
<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>
<span style="font-family: Times New Roman; font-size: small;"> </span></td>
<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>
<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>
<span style="font-family: Times New Roman; font-size: small;"> </span></td>
<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>
<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>
<span style="font-family: Times New Roman; font-size: small;"> </span></td>
</tr>
<tr style="height: 3cm; mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<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>
<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>
<span style="font-family: Times New Roman; font-size: small;"> </span></td>
<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>
<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>
<span style="font-family: Times New Roman; font-size: small;"> </span></td>
<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>
<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>
<span style="font-family: Times New Roman; font-size: small;"> </span></td>
<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>
<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>
<span style="font-family: Times New Roman; font-size: small;"> </span></td>
<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>
<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>
<span style="font-family: Times New Roman; font-size: small;"> </span></td>
<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>
<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>
<span style="font-family: Times New Roman; font-size: small;"> </span></td>
</tr>
</tbody>
</table>
<p>&nbsp;</p>
<p style="margin: 0cm 0cm 0pt; text-align: justify;">&nbsp;</p>
<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>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<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>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<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>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<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>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<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>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<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>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<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>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<p style="margin: 0cm 0cm 0pt; text-align: justify;"><em><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></em></p>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<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>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<ul style="list-style-type: disc; direction: ltr;">
<li style="color: #000000; font-style: normal; font-weight: normal;">
<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>
</li>
<li style="color: #000000; font-style: normal; font-weight: normal;">
<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>
</li>
<li style="color: #000000; font-style: normal; font-weight: normal;">
<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>
</li>
</ul>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<p style="margin: 0cm 0cm 0pt; text-align: justify;"><em><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></em></p>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<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>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<ul style="list-style-type: disc; direction: ltr;">
<li style="color: #000000; font-style: normal; font-weight: normal;">
<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>
</li>
<li style="color: #000000; font-style: normal; font-weight: normal;">
<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>
</li>
</ul>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<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>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<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>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<ul style="list-style-type: disc; direction: ltr;">
<li style="color: #000000; font-style: normal; font-weight: normal;">
<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>
</li>
<li style="color: #000000; font-style: normal; font-weight: normal;">
<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>
</li>
</ul>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<p style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>
<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>
<p style="margin: 0cm 0cm 0pt; text-align: justify;">&nbsp;</p>
<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>