INSERT INTO `bo_actualite` (`id`, `position`, `rubrique`, `libelle`, `type_id`, `contenu`, `fichier`, `valide`) VALUES
(142, 886, 'Egalité Hommes/Femmes', '08 Sept. 2014 - Nouvelles obligations et sanctions ainsi qu’une nouvelle protection… pour les pères', 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;"><span style="font-family: Times New Roman;"><span style="mso-bidi-font-weight: bold;"><span style="font-size: small;">&nbsp;</span></span></span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto;">&nbsp;</p>\r\n<p style="margin: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto;"><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;">Egalit&eacute; hommes femmes : </span></strong></p>\r\n<p style="margin: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto;"><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;">Nouvelles obligations&nbsp;et sanctions ainsi qu&rsquo;une nouvelle protection&hellip; pour les p&egrave;res</span></strong></p>\r\n<p style="margin: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto;"><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;">&nbsp;</span></strong></p>\r\n<p style="margin: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto;"><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto;">&nbsp;</p>\r\n<p style="margin: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">La loi du 4 ao&ucirc;t 2014 &laquo;&nbsp;<strong><em><span style="font-family: &amp;amp;amp; font-weight: normal;">pour l''&eacute;galit&eacute; r&eacute;elle entre les femmes et les hommes</span></em></strong><strong><span style="font-family: &amp;amp;amp; font-weight: normal;">&nbsp;&raquo; a apport&eacute; sa pierre &agrave; l&rsquo;&eacute;difice construit au cours de ces derni&egrave;res ann&eacute;es en vue de parvenir &agrave; cet objectif. </span></strong></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; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto;"><strong><span style="font-family: &amp;amp;amp; font-size: 10pt; font-weight: normal;">Cette loi comporte un important volet en mati&egrave;re de droit du travail. Bon nombre des mesures adopt&eacute;es s&rsquo;inscrivent dans le prolongement de celles existantes&nbsp;:</span></strong></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; color: #000000; font-style: normal; font-weight: normal; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1;"><strong><span style="font-family: &amp;amp;amp; font-size: 10pt; font-weight: normal; mso-fareast-font-family: &amp;amp;amp;">qu&rsquo;elles simplifient parfois <em>(regroupement des      diff&eacute;rentes n&eacute;gociations annuelles sur ce th&egrave;me en une seule&hellip;)&nbsp;;</em></span></strong></li>\r\n<span style="font-family: Times New Roman; font-size: small;"> </span>\r\n<li style="margin: 0cm 0cm 0pt; color: #000000; font-style: normal; font-weight: normal; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1;"><strong><span style="font-family: &amp;amp;amp; font-size: 10pt; font-weight: normal; mso-fareast-font-family: &amp;amp;amp;">et renforcent souvent <em>(promotion de la mixit&eacute; et      lutte contre les st&eacute;r&eacute;otypes sexistes, mesure compar&eacute;e des &eacute;volutions de      carri&egrave;re et de l&rsquo;acc&egrave;s &agrave; la formation, prise en compte dans le plan de      pr&eacute;vention des risques de l&rsquo;exposition diff&eacute;renti&eacute;e aux risques selon le      sexe, pr&eacute;paration des retour de cong&eacute;s parentaux par un entretien avec le      ou la salari&eacute;e, institution d&rsquo;une autorisation d&rsquo;absence au b&eacute;n&eacute;fice du      conjoint, pacs&eacute; ou personne partageant la vie maritale pour assister aux      examens pr&eacute;nataux&hellip;)</em>.</span></strong></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="margin: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto;"><strong><span style="font-family: &amp;amp;amp; font-size: 10pt; font-weight: normal;">Ces nouvelles obligations, tout comme les pr&eacute;c&eacute;dentes du reste, ne doivent pas &ecirc;tre prises &agrave; la l&eacute;g&egrave;re.</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; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto;"><strong><span style="font-family: &amp;amp;amp; font-size: 10pt; font-weight: normal;">A l&rsquo;arsenal des sanctions, s&rsquo;ajoute une arme suppl&eacute;mentaire et non des moindres.</span></strong></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="text-align: justify;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">La loi pr&eacute;voit en effet que les employeurs p&eacute;nalement condamn&eacute;s, depuis moins de 5 ans, pour discrimination ou pour non-respect des dispositions relatives &agrave; l''&eacute;galit&eacute; hommes-femmes, ainsi que les entreprises n&rsquo;ayant pas respect&eacute; leurs obligations en mati&egrave;re de n&eacute;gociation collective sur l&rsquo;&eacute;galit&eacute; professionnelle ne pourront plus se porter candidat &agrave; un march&eacute; public. Ces dispositions s''appliqueront aux contrats conclus &agrave; compter du <strong><span style="font-family: &amp;amp;amp; font-weight: normal;">1<sup>er</sup> d&eacute;cembre 2014.</span></strong></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; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto;"><strong><span style="font-family: &amp;amp;amp; font-size: 10pt; font-weight: normal;">Plus surprenante, la mesure concernant une nouvelle protection institu&eacute;e en faveur des jeunes p&egrave;res.</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; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">L&rsquo;article L.1225-16 du Code du Travail institu&eacute; par la loi<strong><span style="font-family: &amp;amp;amp;"> </span></strong>pr&eacute;voit d&eacute;sormais que&nbsp;: <em>&laquo;&nbsp;Aucun employeur ne peut rompre le contrat de travail d&rsquo;un salari&eacute; pendant les quatre semaines suivant la naissance de son enfant. Toutefois, l&rsquo;employeur peut rompre le contrat s&rsquo;il justifie d&rsquo;une faute grave de l&rsquo;int&eacute;ress&eacute; ou de son impossibilit&eacute; de maintenir ce contrat pour un motif &eacute;tranger &agrave; l&rsquo;arriv&eacute;e de l&rsquo;enfant&nbsp;&raquo;.&nbsp;</em></span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>\r\n<p style="margin: 3.75pt 0cm 0pt; mso-margin-bottom-alt: auto;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">Lors de la s&eacute;ance du S&eacute;nat du 17 avril 2014, le rapporteur de la commission des lois d&eacute;clarait au sujet de ce texte qui avait dans un premier temps fait l&rsquo;objet d&rsquo;un avis d&eacute;favorable <em>&laquo;&nbsp;par inadvertance&nbsp;&raquo;, </em>que la commission <em>&laquo;&nbsp;&eacute;tait sagement revenue sur son premier mouvement&nbsp;&raquo;</em> et avait <em>&laquo;&nbsp;&eacute;mis un avis favorable sur un amendement qui tend &agrave; prot&eacute;ger les p&egrave;res souhaitant b&eacute;n&eacute;ficier de leur cong&eacute; de paternit&eacute; librement et en toute qui&eacute;tude&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: 3.75pt 0cm 0pt; mso-margin-bottom-alt: auto;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">Pour Madame la Ministre des Droits des Femmes, il s&rsquo;agit l&agrave; &laquo;&nbsp;<em>d&rsquo;envoyer un message aux employeurs&nbsp;: les p&egrave;res sont cens&eacute;s s&rsquo;impliquer tout autant que les m&egrave;res dans les responsabilit&eacute;s parentales &agrave; la naissance de leur enfant</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: 3.75pt 0cm 0pt; mso-margin-bottom-alt: auto;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">Or, si l&rsquo;objectif affich&eacute; &eacute;tait de veiller &agrave; ce que les jeunes p&egrave;res ne soient pas licenci&eacute;s en raison de la prise d&rsquo;un cong&eacute; paternit&eacute;, le texte rev&ecirc;t, en r&eacute;alit&eacute;, un champ d&rsquo;application beaucoup large puisqu&rsquo;il a vocation &agrave; s&rsquo;appliquer &agrave; tous les p&egrave;res, en ce compris ceux qui, pour reprendre les termes de Madame La Ministre, ne se seraient pas &laquo;&nbsp;impliqu&eacute;&nbsp;&raquo; et n&rsquo;auraient connu aucune absence en vue ou apr&egrave;s la naissance de leur enfant (examens pr&eacute;nataux, cong&eacute; de paternit&eacute;, cong&eacute; parental&hellip;), ce qui pose la difficile question de la connaissance par l&rsquo;employeur de cette naissance&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; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">Bien que la loi ne pr&eacute;voit pas les sanctions encourues par l''employeur qui licencierait un salari&eacute; en m&eacute;connaissance de cette nouvelle protection, l&rsquo;analogie avec la protection accord&eacute;e aux jeunes m&egrave;res r&eacute;dig&eacute;e en des termes strictement identiques laisse &agrave; penser qu''un tel licenciement serait entach&eacute; de nullit&eacute; et pourrait conduire &agrave; une mesure de<strong> </strong><strong><span style="font-family: &amp;amp;amp; font-weight: normal;">r&eacute;int&eacute;gration du salari&eacute; a</span></strong>ssortie d''une<strong> </strong><strong><span style="font-family: &amp;amp;amp; font-weight: normal;">indemnisation</span></strong> compensant les salaires perdus ou, &agrave; d&eacute;faut de r&eacute;int&eacute;gration, des dommages et int&eacute;r&ecirc;ts pour licenciement nul. </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;">Pour la Garanderie &amp; Associ&eacute;s, cette nouvelle protection &ndash; dont la m&eacute;connaissance pourrait &ecirc;tre lourdement sanctionn&eacute;e &ndash; doit conduire les employeurs &agrave; s&rsquo;assurer, avant d&rsquo;initier une proc&eacute;dure de licenciement, que la situation familiale de l&rsquo;int&eacute;ress&eacute; n&rsquo;a pas chang&eacute; (demande de cong&eacute; de naissance, cong&eacute; paternit&eacute;, inscription d&rsquo;un enfant sur le r&eacute;gime de mutuelle en place au sein de l&rsquo;entreprise&hellip;) ou n&rsquo;est pas sur le point de changer (tel sera le cas notamment si l&rsquo;int&eacute;ress&eacute; a sollicit&eacute; le b&eacute;n&eacute;fice des absences autoris&eacute;es pay&eacute;es d&eacute;sormais pr&eacute;vues par la loi afin de permettre au conjoint d''une future m&egrave;re de se rendre &agrave; 3 des <strong><span style="font-family: &amp;amp;amp; font-weight: normal;">examens m&eacute;dicaux obligatoires</span></strong> de suivi de la grossesse).</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;">Guy Alfosea et Nadia Perlaut</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="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="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;">PJ&nbsp;: Loi n&deg; 2014-873 du 4 ao&ucirc;t 2014 pour l''&eacute;galit&eacute; r&eacute;elle entre les femmes et les hommes</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: 11pt;">&nbsp;</span></p>\r\n<p><span style="font-family: Times New Roman; font-size: small;"> </span></p>', 'files/20140908124943/loi_4_août_2014.pdf', 1),
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	font-family:"Calibri","sans-serif"; 	mso-ascii-font-family:Calibri; 	mso-ascii-theme-font:minor-latin; 	mso-fareast-font-family:PMingLiU; 	mso-fareast-theme-font:minor-fareast; 	mso-hansi-font-family:Calibri; 	mso-hansi-theme-font:minor-latin;} --> <!--[endif] --></p>\r\n<p class="MsoNormal" style="text-align: center;"><strong style="mso-bidi-font-weight: normal;"><span style="text-decoration: underline;">Le recours &agrave; la rupture conventionnelle autoris&eacute;&nbsp;durant la p&eacute;riode de suspension du contrat de travail du salari&eacute; victime d&rsquo;un accident du travail ou d&rsquo;une maladie professionnelle</span></strong></p>\r\n<p class="MsoNormal" style="text-align: justify;">&nbsp;</p>\r\n<p class="MsoNormal" style="text-align: justify;">Dans un arr&ecirc;t du 30 septembre 2014 (n&deg; 13-16.297), la Cour de Cassation s&rsquo;est prononc&eacute;e pour la premi&egrave;re fois sur la question de la validit&eacute; de la rupture conventionnelle sign&eacute;e durant un arr&ecirc;t de travail cons&eacute;cutif &agrave; un accident du travail ou une maladie professionnelle. Elle a refus&eacute; d&rsquo;&eacute;tendre l&rsquo;interdiction de rompre le contrat de travail des victimes d&rsquo;accidents du travail ou de maladie professionnelle &agrave; l&rsquo;hypoth&egrave;se d&rsquo;une rupture conventionnelle r&eacute;guli&egrave;rement conclue durant une p&eacute;riode de suspension.</p>\r\n<p class="MsoNormal" style="text-align: justify;">Dans cette affaire, une salari&eacute;e avait sign&eacute; une rupture conventionnelle plusieurs mois apr&egrave;s une p&eacute;riode d&rsquo;arr&ecirc;t cons&eacute;cutive &agrave; un accident du travail et r&eacute;clamait des dommages et int&eacute;r&ecirc;ts pour licenciement nul au motif que l&rsquo;employeur n&rsquo;avait pas organis&eacute; de visite de reprise. La salari&eacute;e a n&eacute;anmoins &eacute;t&eacute; d&eacute;bout&eacute;e, la haute juridiction consid&eacute;rant que &laquo;&nbsp;<em style="mso-bidi-font-style: normal;">sauf en cas de fraude ou de vice du consentement, une rupture peut valablement &ecirc;tre conclue en l&rsquo;application de l&rsquo;article L.1237-11 du Code du Travail au cours de la p&eacute;riode de suspension cons&eacute;cutive &agrave; un accident du travail ou une maladie professionnelle</em>&nbsp;&raquo;.</p>\r\n<p class="MsoNormal" style="text-align: justify;">La position de la Cour de cassation &eacute;tait attendue sur ce point et rompt avec les positions adopt&eacute;es par l&rsquo;administration et certains juges du fond.</p>\r\n<p class="MsoNormal" style="text-align: justify;">En effet,<span style="mso-spacerun: yes;">&nbsp; </span>la circulaire du 17 mars 2009 (n&deg; 2009-04) pr&eacute;cisait que &laquo;&nbsp;<em style="mso-bidi-font-style: normal;">dans les cas o&ugrave; la rupture du contrat de travail est rigoureusement encadr&eacute;e durant certaines p&eacute;riodes de suspension du contrat (par exemple [&hellip;] pendant l&rsquo;arr&ecirc;t imputable &agrave; un accident du travail ou une maladie professionnelle [&hellip;]) la rupture conventionnelle ne peut en revanche &ecirc;tre sign&eacute;e pendant cette p&eacute;riode</em>&nbsp;&raquo;, raisonnement adopt&eacute; &eacute;galement par plusieurs juridictions du fond (CA Orl&eacute;ans, 1<sup>er</sup> octobre 2013&nbsp;; CA Poitiers, 6 novembre 2013&nbsp;; CA Rouen, 15 octobre 2013).</p>\r\n<p class="MsoNormal" style="text-align: justify;">En outre, le doute &eacute;tait permis dans la mesure o&ugrave;, s&rsquo;agissant de la rupture amiable, la Cour de cassation avait jug&eacute; que celle-ci ne pouvait pas &ecirc;tre sign&eacute;e pendant les p&eacute;riodes de suspension cons&eacute;cutives &agrave; un accident du travail ou une maladie professionnelle sous peine de nullit&eacute; (Cass. Soc. 4 janvier 2000, n&deg; 97-44.566).</p>\r\n<p class="MsoNormal" style="text-align: justify;">Par cet arr&ecirc;t la Cour de cassation privil&eacute;gie clairement une logique de s&eacute;curisation des engagements conclus. Elle semble donc estimer que le salari&eacute;, qui b&eacute;n&eacute;ficie d&rsquo;un dispositif entour&eacute; d&rsquo;un certain nombre de garanties (d&eacute;lai de r&eacute;flexion, contr&ocirc;le par l&rsquo;administration), ne peut revenir sur ses engagements, sauf &agrave; d&eacute;montrer une v&eacute;ritable fraude ou un vice du consentement</p>\r\n<p class="MsoNormal" style="text-align: justify;">Cette position devrait donc &ecirc;tre de nature &agrave; simplifier le recours &agrave; la rupture conventionnelle dans ce type de situations et &agrave; rassurer les employeurs sur un &eacute;ventuel revirement du salari&eacute;.</p>\r\n<p class="MsoNormal" style="text-align: justify;">Pour autant, La Garanderie &amp; Associ&eacute;s vous invite &agrave; conserver en ces mati&egrave;res une certaine prudence afin de limiter les d&eacute;bats qui pourraient na&icirc;tre sur le terrain des vices du consentement &agrave; l&rsquo;&eacute;gard de collaborateurs qui pourraient arguer ult&eacute;rieurement d&rsquo;une fragilit&eacute; psychologique &agrave; l&rsquo;appui d&rsquo;une contestation. L&rsquo;assistance effective du salari&eacute; lors du ou des entretiens, en dehors de ces entretiens par un avocat, voire la production d&rsquo;un certificat m&eacute;dical du m&eacute;decin traitant attestant de la capacit&eacute; de l&rsquo;int&eacute;ress&eacute; &agrave; contracter de mani&egrave;re libre et &eacute;clair&eacute;e sont &agrave; cet &eacute;gard des pistes de r&eacute;flexion &agrave; envisager.</p>\r\n<p class="MsoNormal" style="text-align: justify;">Justine Godey &amp; Guy Alfosea</p>', '', 1);
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	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-hansi-font-family:Calibri; 	mso-hansi-theme-font:minor-latin; 	mso-fareast-language:EN-US;} --> <!--[endif] --></p>\r\n<p class="MsoNormal"><span style="color: #000000;"><span style="font-size: 10pt;">Un large d&eacute;bat s&rsquo;est ouvert sur le calcul des budgets du comit&eacute; d&rsquo;entreprise et sur le fameux &laquo;&nbsp;Compte 641 du Plan Comptable G&eacute;n&eacute;ral&nbsp;&raquo;. La Cour de Cassation, par une s&eacute;rie d&rsquo;arr&ecirc;ts de mai et juillet 2014, a apport&eacute; des pr&eacute;cisions. Les difficult&eacute;s juridiques sont-elles d&eacute;finitivement r&eacute;gl&eacute;es ou ne font-elles que commencer&nbsp;? </span></span></p>\r\n<p class="MsoNormal"><strong style="mso-bidi-font-weight: normal;"><em style="mso-bidi-font-style: normal;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Pourquoi les entreprises ont-elles &eacute;t&eacute; si oppos&eacute;es &agrave; la jurisprudence de la Cour de Cassation&nbsp;?</span></em></strong></p>\r\n<p class="MsoNormal" style="text-align: left; tab-stops: 163.5pt; mso-layout-grid-align: none; text-autospace: none;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Pour comprendre les sources de ces difficult&eacute;s, il faut rappeler l&rsquo;essence du contexte juridique et historique dans lequel elles s&rsquo;inscrivent. <br /></span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Signalons simplement que l<span class="GrasSoulignement"><span style="text-decoration: none; text-underline: none;">&rsquo;</span></span><span class="GrasSoulignement"><span style="font-weight: normal; mso-bidi-font-weight: bold; text-decoration: none; text-underline: none;">article L.2323-86 du Code du Travail </span></span>implique, pour d&eacute;terminer le taux l&eacute;gal servant de fondement au calcul du budget des activit&eacute;s sociales et culturelles du Comit&eacute; d&rsquo;Entreprise (CE), d&rsquo;&eacute;tablir un <strong style="mso-bidi-font-weight: normal;">ratio</strong> entre le montant le plus &eacute;lev&eacute; consacr&eacute; aux &oelig;uvres sociales au cours des 3 ann&eacute;es pr&eacute;c&eacute;dant la cr&eacute;ation du CE et le &laquo;&nbsp;<strong style="mso-bidi-font-weight: normal;">montant global des salaires pay&eacute;s</strong><em style="mso-bidi-font-style: normal;">&nbsp;&raquo; </em>au cours de cette ann&eacute;e&nbsp;; c&rsquo;est ce taux qui doit ensuite &ecirc;tre appliqu&eacute; tous les ans<em style="mso-bidi-font-style: normal;">.</em></span></p>\r\n<p style="margin: 0cm; margin-bottom: .0001pt; text-align: justify; tab-stops: 54.0pt;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">L&rsquo;obligation d&rsquo;&eacute;tablir un tel ratio a &eacute;t&eacute; institu&eacute;e par la <strong>Loi du 2&nbsp;ao&ucirc;t 1949</strong>. </span></p>\r\n<p style="margin: 0cm; margin-bottom: .0001pt; text-align: justify; tab-stops: 54.0pt;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">&nbsp;</span></p>\r\n<p style="margin: 0cm; margin-bottom: .0001pt; text-align: justify; tab-stops: 54.0pt;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">A cette &eacute;poque, les entreprises &eacute;taient tenues d&rsquo;&eacute;tablir un <strong style="mso-bidi-font-weight: normal;">livre de paie</strong>, qui par essence portait sur les salaires pay&eacute;s, et qui constituait la pi&egrave;ce comptable servant au calcul des dotations du CE. L&rsquo;obligation a ensuite &eacute;t&eacute; faite aux entreprises de reporter les informations contenues dans ce livre de paie dans une d&eacute;claration annuelle des salaires (devenue ensuite DADS-U). Celle-ci est donc souvent devenue la r&eacute;f&eacute;rence pour calculer les budgets de CE.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Un arr&ecirc;t </span><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-bidi-font-family: Arial;">rendu par la Cour de cassation en mars 2011, plus de 60 ans apr&egrave;s la loi, a consid&eacute;r&eacute; que le budget du CE devait &ecirc;tre calcul&eacute; par r&eacute;f&eacute;rence&nbsp;au <strong style="mso-bidi-font-weight: normal;">Compte 641</strong> &laquo;&nbsp;R&eacute;mun&eacute;rations du personnel&nbsp;&raquo; tel que d&eacute;fini par le Plan Comptable G&eacute;n&eacute;ral (Cass. Soc. 30 mars 2011 n<sup>os </sup>09-71.438 et 10-30.080 : RJS 6/11 n&deg; 534). </span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-bidi-font-family: Arial;">Cette solution a d&egrave;s lors fait l&rsquo;effet d&rsquo;une bombe. </span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-bidi-font-family: Arial;">Certaines soci&eacute;t&eacute;s, parmi les plus anciennes, se voyant reprocher de ne pas avoir appliqu&eacute; le Compte 641 au m&eacute;pris de la loi ainsi nouvellement interpr&eacute;t&eacute;e, ont l&eacute;gitimement fait valoir que ce compte a &eacute;t&eacute; institu&eacute; par le &laquo;&nbsp;<strong style="mso-bidi-font-weight: normal;"><em style="mso-bidi-font-style: normal;">nouveau</em>&nbsp;&raquo; Plan Comptable</strong> <strong>G&eacute;n&eacute;ral</strong> de 1982, soit un tiers de si&egrave;cle apr&egrave;s l&rsquo;adoption de la loi&hellip; </span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-bidi-font-family: Arial;">Leur reprocher de ne pas avoir d&eacute;termin&eacute; un taux par r&eacute;f&eacute;rence &agrave; une norme comptable inexistante &eacute;tait d&egrave;s lors singulier.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-bidi-font-family: Arial;">Autre singularit&eacute;&nbsp;: le &laquo;&nbsp;<em style="mso-bidi-font-style: normal;">Plan Comptable G&eacute;n&eacute;ral</em>&nbsp;&raquo; ne s&rsquo;applique pas dans certaines activit&eacute;s (banques, soci&eacute;t&eacute;s d&rsquo;assurances&hellip;) et le &laquo;&nbsp;<em style="mso-bidi-font-style: normal;">Compte 641</em>&nbsp;&raquo; de leur Plan Comptable ne contient aucune donn&eacute;e salariale. </span></p>\r\n<p style="margin: 0cm; margin-bottom: .0001pt; text-align: justify; tab-stops: 54.0pt;"><strong style="mso-bidi-font-weight: normal;"><em style="mso-bidi-font-style: normal;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">DADS ou compte 641&nbsp;: en pratique qu&rsquo;est-ce que &ccedil;a change&nbsp;?</span></em></strong></p>\r\n<p style="margin: 0cm; margin-bottom: .0001pt; text-align: justify; tab-stops: 54.0pt;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">&nbsp;</span></p>\r\n<p style="margin: 0cm; margin-bottom: .0001pt; text-align: justify; tab-stops: 54.0pt;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">La DADS recense toutes les sommes ayant le caract&egrave;re de salaire effectivement vers&eacute;es. Tel n&rsquo;est pas le cas du Compte 641, loin s&rsquo;en faut.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">La C</span><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-bidi-font-family: Arial;">our d&rsquo;Appel de Versailles avait r&eacute;sum&eacute; ceci d&rsquo;une phrase en retenant, &agrave; juste titre, que&nbsp;&laquo;&nbsp;<em style="mso-bidi-font-style: normal;">le Compte 641 comprend des sommes fix&eacute;es &agrave; titre de provision et des sommes qui ne correspondent pas &agrave; des salaires</em>&nbsp;&raquo; (</span><a target="_blank"><span style="color: windowtext; mso-bidi-font-weight: bold; text-decoration: none; text-underline: none;">CA</span><span style="color: windowtext; text-decoration: none; text-underline: none;"> <span style="mso-bidi-font-weight: bold;">Versailles</span> <span style="mso-bidi-font-weight: bold;">13</span> <span style="mso-bidi-font-weight: bold;">novembre</span> <span style="mso-bidi-font-weight: bold;">2012</span> n&deg; 12/00268 :&nbsp;</span></a><span class="refdoc"><a target="_blank"><span style="color: windowtext; text-decoration: none; text-underline: none;">RJS 2/</span><span style="color: windowtext; mso-bidi-font-weight: bold; text-decoration: none; text-underline: none;">13</span><span style="color: windowtext; text-decoration: none; text-underline: none;"> n&deg; 136</span></a></span><span class="txt">).</span></p>\r\n<p class="MsoNormal"><span class="txt"><strong><em>Q</em></strong><strong style="mso-bidi-font-weight: normal;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;"><em>uelles sont ces sommes qui ne correspondent pas &agrave; des salaires&nbsp;?</em> </span></strong></span><strong style="mso-bidi-font-weight: normal;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-bidi-font-family: Arial;">&nbsp;</span></strong></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Il s&rsquo;agit notamment :</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">- des r&eacute;mun&eacute;rations des <strong style="mso-bidi-font-weight: normal;">mandataires sociaux</strong>&nbsp;; </span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">- des <strong style="mso-bidi-font-weight: normal;">frais</strong> professionnels&nbsp;;</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">- des <strong style="mso-bidi-font-weight: normal;">indemnit&eacute;s de rupture&nbsp;;</strong></span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">- des <strong style="mso-bidi-font-weight: normal;">aides financi&egrave;res au reclassement externe</strong> (formation, cr&eacute;ation d&rsquo;entreprise, etc.) attribu&eacute;es dans le cadre d&rsquo;un plan de sauvegarde de l&rsquo;emploi, qui parfois sont port&eacute;es au Compte 641 ;</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">- de l&rsquo;<strong style="mso-bidi-font-weight: normal;">int&eacute;ressement</strong> des salari&eacute;s aux r&eacute;sultats ou aux performances de l&rsquo;entreprise, qui peut parfois figurer dans le Compte 641</span><em style="mso-bidi-font-style: normal;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-bidi-font-family: Arial;">.</span></em></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">&nbsp;</span><strong style="mso-bidi-font-weight: normal;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-bidi-font-family: Arial;"><em>Qu&rsquo;en est-il des provisions comptables qui figurent dans le Compte 641&nbsp;?</em> </span></strong></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-bidi-font-family: Arial;">Le compte 641 comporte en effet des provisions comptables (provision cong&eacute;s pay&eacute;s, provision JRTT&hellip;) </span><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">qui ne constituent pas des sommes<em style="mso-bidi-font-style: normal;"> </em>&laquo;&nbsp;pay&eacute;es&nbsp;&raquo; mais &laquo;&nbsp;un <strong style="mso-bidi-font-weight: normal;">passif</strong> dont l&rsquo;&eacute;ch&eacute;ance et le montant n&rsquo;est pas fix&eacute; de fa&ccedil;on pr&eacute;cise<em style="mso-bidi-font-style: normal;">&nbsp;&raquo; </em></span><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-bidi-font-family: Arial;">(R&egrave;glements 2000-06 et 2005-09 du Comit&eacute; de la R&eacute;glementation Comptable)</span><em style="mso-bidi-font-style: normal;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">.</span></em></p>\r\n<p class="MsoNormal" style="tab-stops: 303.0pt;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-bidi-font-family: Arial;">Ces sommes pr&eacute;sentent &agrave; la fois le caract&egrave;re&nbsp;</span><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-bidi-font-family: Arial; color: black; mso-fareast-language: ZH-TW;">de <strong style="mso-bidi-font-weight: normal;">r&eacute;serves</strong> (constitution de liquidit&eacute;s pour assurer le paiement des charges futures probables)&nbsp;et </span><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-bidi-font-family: Arial;">de </span><strong style="mso-bidi-font-weight: normal;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-bidi-font-family: Arial; color: black; mso-fareast-language: ZH-TW;">dettes</span></strong><strong style="mso-bidi-font-weight: normal;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-bidi-font-family: Arial;"> probables </span></strong><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-bidi-font-family: Arial;">(avec une<strong style="mso-bidi-font-weight: normal;"> </strong>&eacute;ch&eacute;ance et un montant al&eacute;atoires).</span></p>\r\n<p class="MsoNormal" style="tab-stops: 303.0pt;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-bidi-font-family: Arial;">Ainsi et par <strong style="mso-bidi-font-weight: normal;">exemple</strong>&nbsp;: Soit un </span><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">salari&eacute; embauch&eacute; le 1<sup>er</sup> juillet 2013 avec un salaire mensuel brut de 1.500&nbsp;&euro; ayant acquis, au 31 d&eacute;cembre 2013, 15 jours ouvrables de cong&eacute;s pay&eacute;s (6 x 2,5) &agrave; prendre &agrave; compter du 1<sup>er</sup> mai 2014.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Sur la <strong>DADS 2013</strong>, figureront uniquement les &laquo;&nbsp;<em style="mso-bidi-font-style: normal;">salaires pay&eacute;s</em>&nbsp;&raquo; &agrave; l&rsquo;int&eacute;ress&eacute;, c''est-&agrave;-dire 9.000 &euro; (1.500 x 6 mois).</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Sur <strong>le Compte 641</strong>, en <strong style="mso-bidi-font-weight: normal;">2013</strong>, la logique est toute autre puisqu&rsquo;il comprend&nbsp;:</span></p>\r\n<p class="MsoListParagraphCxSpFirst" style="text-indent: -18.0pt; mso-list: l0 level1 lfo1;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-fareast-font-family: Verdana; mso-bidi-font-family: Verdana;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt &amp;amp;amp;">&nbsp;&nbsp;&nbsp;&nbsp; - </span></span></span><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">les salaires vers&eacute;s vis&eacute;s ci-dessus&nbsp;; </span></p>\r\n<p class="MsoListParagraphCxSpLast" style="text-indent: -18.0pt; mso-list: l0 level1 lfo1;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-fareast-font-family: Verdana; mso-bidi-font-family: Verdana;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt &amp;amp;amp;">&nbsp;&nbsp;&nbsp;&nbsp; - </span></span></span><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">auxquels s&rsquo;ajoutent une provision de cong&eacute;s pay&eacute;s au titre des 15 jours acquis en 2013 (soit en l&rsquo;occurrence environ 865 &euro;). Cette provision est l&rsquo;&eacute;criture comptable d&rsquo;une somme qui n&rsquo;est en revanche pas &laquo;&nbsp;<em style="mso-bidi-font-style: normal;">pay&eacute;e</em>&nbsp;&raquo; en 2013 et ne le sera qu&rsquo;en 2014, lorsque l&rsquo;int&eacute;ress&eacute; prendra effectivement ses cong&eacute;s. Au surplus, cette somme est hypoth&eacute;tique et approximative car si le salari&eacute; voit son salaire port&eacute; &agrave; 2.000 &euro; bruts en 2014, les 15 jours en question lui seront r&eacute;mun&eacute;r&eacute;s 1.155 &euro; environ.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Sur le Compte 641, en <strong>2014</strong>, figureront alors ces 1.155 &euro; (c''est-&agrave;-dire la somme r&eacute;ellement pay&eacute;e en 2014), desquels il conviendra de d&eacute;duire la somme de 865 &euro; (&agrave; titre de reprise de provision) puis d&rsquo;ajouter une nouvelle provision correspondant aux jours acquis en 2014 mais qui ne seront pris qu&rsquo;en 2015 (peut-&ecirc;tre&hellip;) et ainsi de suite pour les ann&eacute;es suivantes.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Ind&eacute;pendamment de la question de savoir si le Compte 641 permet de gagner en clart&eacute; (argument souvent avanc&eacute; dont on peut l&eacute;gitimement douter au regard du bref expos&eacute; ci-dessus), le fait est que cet exemple peut se r&eacute;sumer ainsi :</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">&nbsp;</span></p>\r\n<table class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-yfti-tbllook: 1184; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext;" border="1" cellspacing="0" cellpadding="0">\r\n<tbody>\r\n<tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;">\r\n<td style="padding: 0cm 5.4pt; border: 1pt solid windowtext; border-image: none; width: 153.5pt; mso-border-alt: solid windowtext .5pt;" width="205" valign="top">\r\n<p class="MsoNormal" style="text-align: center;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">&nbsp;</span></p>\r\n</td>\r\n<td style="padding: 0cm 5.4pt; border-image: none; width: 153.5pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt;" width="205" valign="top">\r\n<p class="MsoNormal" style="text-align: center;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">Montants des salaires pay&eacute;s au   salari&eacute;</span></p>\r\n<p class="MsoNormal" style="text-align: center;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;"><em>(NB : Montants qui figurent dans la   DADS)</em></span></p>\r\n</td>\r\n<td style="padding: 0cm 5.4pt; border-image: none; width: 153.5pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt;" width="205" valign="top">\r\n<p class="MsoNormal" style="text-align: center;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">Montants port&eacute;s sur le Compte 641 </span></p>\r\n</td>\r\n</tr>\r\n<tr style="mso-yfti-irow: 1;">\r\n<td style="padding: 0cm 5.4pt; border-image: none; width: 153.5pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt;" width="205" valign="top">\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">2013</span></p>\r\n</td>\r\n<td style="padding: 0cm 5.4pt; width: 153.5pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt;" width="205" valign="top">\r\n<p class="MsoNormal"><strong style="mso-bidi-font-weight: normal;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">9.000 &euro; </span></strong><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">(1.500 &euro; x 6 mois)</span></p>\r\n</td>\r\n<td style="padding: 0cm 5.4pt; width: 153.5pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt;" width="205" valign="top">\r\n<p class="MsoNormal"><strong style="mso-bidi-font-weight: normal;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">9.865 &euro; </span></strong><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">(9.000 &euro; de salaires + la   provision de cong&eacute;s pay&eacute;s de 865 &euro;)</span></p>\r\n</td>\r\n</tr>\r\n<tr style="mso-yfti-irow: 2; mso-yfti-lastrow: yes;">\r\n<td style="padding: 0cm 5.4pt; border-image: none; width: 153.5pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt;" width="205" valign="top">\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">2014</span></p>\r\n</td>\r\n<td style="padding: 0cm 5.4pt; width: 153.5pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt;" width="205" valign="top">\r\n<p class="MsoNormal"><strong style="mso-bidi-font-weight: normal;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">24.000 &euro; </span></strong><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">(2.000 &euro; x 12 mois, cette   somme <a target="_blank" name="_GoBack"></a>comprenant le maintien de r&eacute;mun&eacute;ration des 15   jours de cong&eacute;s pris en 2014 et acquis en 2013)</span></p>\r\n</td>\r\n<td style="padding: 0cm 5.4pt; width: 153.5pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt;" width="205" valign="top">\r\n<p class="MsoNormal"><strong style="mso-bidi-font-weight: normal;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">25.435 &euro; </span></strong><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">(24.000 &euro;&nbsp;+ 2.300 &euro;   (provision pour les 30 nouveaux jours ouvrables de cong&eacute;s pay&eacute;s acquis en   2014 et que, dans notre exemple, le salari&eacute; d&eacute;cide de prendre en 2015) - 865   &euro; (reprise de&nbsp;la provision 2013 pour les 15 jours de cong&eacute;s pris).&nbsp;</span></p>\r\n</td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n<p>&nbsp;</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;">En conclusion,&nbsp;le Compte 641 comporte des sommes qui ne sont pas des &laquo;&nbsp;<em style="mso-bidi-font-style: normal;">salaires</em>&nbsp;&raquo; et d&rsquo;autres qui sont des salaires non&nbsp;<em style="mso-bidi-font-style: normal;">pay&eacute;s</em>. </span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Or, sauf &agrave; r&eacute;&eacute;crire la loi, le calcul des budgets du CE a pour base le &laquo;&nbsp;<strong style="mso-bidi-font-weight: normal;">montant global des salaires pay&eacute;s</strong><em style="mso-bidi-font-style: normal;">&nbsp;</em>&raquo;, et pas l&rsquo;extrapolation comptable de ce qui serait, &eacute;ventuellement, vers&eacute; plus tard&hellip;</span></p>\r\n<p class="MsoNormal" style="tab-stops: 351.75pt;"><strong style="mso-bidi-font-weight: normal;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;"><em>La Cour de Cassation n&rsquo;a-t-elle pas depuis infl&eacute;chi sa jurisprudence&nbsp;? </em></span></strong></p>\r\n<p class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">En effet, en mai 2014, la Cour de Cassation a partiellement att&eacute;nu&eacute; les effets de d&eacute;rive du compte 641 en consid&eacute;rant qu&rsquo;il convenait d&rsquo;<strong style="mso-bidi-font-weight: normal;">exclure </strong>de celui-ci&nbsp;</span><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-bidi-font-family: Arial;">(Cass. Soc. 20 mai 2014 n&deg; 12-29.142) </span><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">:</span></p>\r\n<p class="MsoNormal" style="text-align: left; mso-layout-grid-align: none; text-autospace: none;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-bidi-font-family: Arial;">- la r&eacute;mun&eacute;ration des dirigeants sociaux&nbsp;;</span></p>\r\n<p class="MsoNormal" style="text-align: left; mso-layout-grid-align: none; text-autospace: none;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-bidi-font-family: Arial;">- les remboursements de frais&nbsp;; </span></p>\r\n<p class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;"><em style="mso-bidi-font-style: normal;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-bidi-font-family: Arial;">- </span></em><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-bidi-font-family: Arial;">les sommes qui, hormis les indemnit&eacute;s l&eacute;gales et conventionnelles de licenciement, de retraite et de pr&eacute;avis, sont dues au titre de la rupture du contrat de travail. On peut s&rsquo;interroger d&rsquo;ailleurs, au regard de la nature non salariale des indemnit&eacute;s de rupture en droit du travail, sur le fondement juridique permettant leur inclusion, m&ecirc;me pour partie, dans l&rsquo;assiette de calcul du budget de CE. </span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-bidi-font-family: Arial;">S&rsquo;est alors pos&eacute;e la question de savoir si la liste des retraitements &agrave; op&eacute;rer &eacute;tait exhaustive. </span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-bidi-font-family: Arial;">A la lumi&egrave;re de ce qui pr&eacute;c&egrave;de, il nous semblerait sage de consid&eacute;rer que d&rsquo;autres retraitements (notamment concernant les provisions) devraient &eacute;galement &ecirc;tre op&eacute;r&eacute;s, afin de ne conserver du Compte 641 que les sommes r&eacute;unissant, conform&eacute;ment &agrave; la loi, la double caract&eacute;ristique de &laquo;&nbsp;<em style="mso-bidi-font-style: normal;">salaires pay&eacute;s</em>&nbsp;&raquo;.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-bidi-font-family: Arial;">En tout cas, si une entreprise a commis une erreur sur le montant du budget, le taux est aussi erron&eacute;.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-bidi-font-family: Arial;">&nbsp;</span><strong style="mso-bidi-font-weight: normal;"><em style="mso-bidi-font-style: normal;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-bidi-font-family: Arial;">Pourquoi estimez-vous que le taux du budget des activit&eacute;s sociales et culturelles est n&eacute;cessairement erron&eacute; ?</span></em></strong></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Prenons un <strong style="mso-bidi-font-weight: normal;">exemple</strong>. Soit une entreprise consacrant au maximum 15.000 &euro; aux &oelig;uvres sociales avant la cr&eacute;ation du CE. La masse des salaires vers&eacute;s cette ann&eacute;e-l&agrave;, au sens de la DADS, est de 1 million d&rsquo;euros. Elle effectue le calcul de son taux sur cette base qui apparait d&egrave;s lors &agrave; 1,5%.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Cette m&ecirc;me ann&eacute;e son compte 641, retraitements faits, s&rsquo;&eacute;tablit &agrave; 1,2 millions d&rsquo;euros.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Si ces &eacute;l&eacute;ments sont strictement identiques 5 ans plus tard, il n&rsquo;est pas rare que le CE demande &agrave; b&eacute;n&eacute;ficier d&rsquo;un budget de 18.000 &euro; (1,2 millions d&rsquo;euros du compte 641 x 1,5%).</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Or la notion de &laquo;&nbsp;<em style="mso-bidi-font-style: normal;">montant global des salaires pay&eacute;s&nbsp;&raquo; </em>doit s&rsquo;analyser de la m&ecirc;me mani&egrave;re pour le calcul du taux.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Dans cet exemple, le taux devrait donc &ecirc;tre recalcul&eacute; pour s&rsquo;&eacute;tablir &agrave; 15.000 &euro; / 1,2 millions (correspondant au compte 641 retrait&eacute; de l&rsquo;ann&eacute;e de r&eacute;f&eacute;rence, en lieu et place des 1 million d&rsquo;euros correspondant &agrave; la DADS retenue par erreur), soit 1,25% (et non 1,5%).</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">La circulaire&nbsp;27-49 du 24&nbsp;d&eacute;cembre 1949 concernant l''application de la loi du 2&nbsp;ao&ucirc;t 1949 avait rappel&eacute; cette logique math&eacute;matique &eacute;l&eacute;mentaire. </span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">&nbsp;</span><strong style="mso-bidi-font-weight: normal;"><em style="mso-bidi-font-style: normal;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-bidi-font-family: Arial;">Que pensez-vous de l&rsquo;arr&ecirc;t de la chambre sociale de </span></em></strong><strong><em style="mso-bidi-font-style: normal;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">juillet 2014<span style="mso-spacerun: yes;">&nbsp; </span>qui impose de prendre en consid&eacute;ration, dans le calcul du budget de fonctionnement du CE, en plus du Compte 641, la r&eacute;mun&eacute;ration des salari&eacute;s mis &agrave; disposition&nbsp;?</span></em></strong><strong style="mso-bidi-font-weight: normal;"><em style="mso-bidi-font-style: normal;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-bidi-font-family: Arial;">&nbsp;</span></em></strong></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Cette jurisprudence (</span><span class="txt">Cass. Soc. 9 juillet 2014 n&deg; 13-17.470&nbsp;: FRS 16/14 inf. 9 p. 35)</span><span style="font-size: 10.0pt; font-family: &amp;amp;amp;"> s&rsquo;inscrit dans le prolongement de la d&eacute;cision rendue par la Cour de Cassation le 7 novembre 2007 dans la m&ecirc;me affaire (</span><a target="_blank">RJS 1/08 n&deg; 43</a><span class="refdoc">)</span><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">. </span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">A l&rsquo;&eacute;poque, la Cour avait consid&eacute;r&eacute; que la &laquo;&nbsp;&nbsp;<em style="mso-bidi-font-style: normal;">masse salariale servant au calcul de la contribution patronale au&nbsp;budget&nbsp;de fonctionnement du&nbsp;comit&eacute;&nbsp;d''entreprise (</em>de l&rsquo;entreprise utilisatrice<em style="mso-bidi-font-style: normal;">)&nbsp;doit inclure le montant de</em>&nbsp;&raquo; la r&eacute;mun&eacute;ration des <strong style="mso-bidi-font-weight: normal;">salari&eacute;s mis &agrave; sa disposition</strong> et &laquo;&nbsp;<em style="mso-bidi-font-style: normal;">int&eacute;gr&eacute;s de fa&ccedil;on &eacute;troite et permanente &agrave; la communaut&eacute; de travail constitu&eacute;e par le personnel</em>&nbsp;&raquo; de cette soci&eacute;t&eacute; utilisatrice. </span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">D&rsquo;aucuns pourraient consid&eacute;rer qu&rsquo;il s&rsquo;agit d&rsquo;une simple confirmation, mais cela pose de nombreuses difficult&eacute;s.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">&nbsp;</span><a target="_blank"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Le <strong style="mso-bidi-font-weight: normal;">Compte 62 du Plan Comptable G&eacute;n&eacute;ral</strong>, intitul&eacute; &laquo;&nbsp;<em style="mso-bidi-font-style: normal;">autres services ext&eacute;rieurs</em>&nbsp;&raquo; a pour contenu&nbsp;:</span></a></p>\r\n<p class="MsoNormal" style="margin-left: 35.45pt;"><span style="mso-comment-continuation: 1;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">621. Personnel ext&eacute;rieur &agrave; l''entreprise (personnel int&eacute;rimaire, personnel d&eacute;tach&eacute; ou pr&ecirc;t&eacute; &agrave; l''entreprise)</span></span></p>\r\n<p class="MsoNormal" style="margin-left: 35.45pt;"><span style="mso-comment-continuation: 1;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Puis du Compte 622 au 627 des choses aussi vari&eacute;es que les honoraires des interm&eacute;diaires ou les frais de publicit&eacute;, de r&eacute;ception, de t&eacute;l&eacute;communications et bancaires&hellip;</span></span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">A l&rsquo;&eacute;vidence le Compte 62 ne peut &ecirc;tre consid&eacute;r&eacute; comme &eacute;tant int&eacute;gralement repr&eacute;sentatif de &laquo;&nbsp;<em style="mso-bidi-font-style: normal;">salaires pay&eacute;s</em>&nbsp;&raquo;. Des retraitements s&rsquo;imposeront. En tout &eacute;tat de cause, il en ira ainsi des r&eacute;mun&eacute;rations vers&eacute;es aux <strong style="mso-bidi-font-weight: normal;">int&eacute;rimaires</strong> qui l&eacute;galement doivent &ecirc;tre exclues.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">En outre, la soci&eacute;t&eacute; utilisatrice re&ccedil;oit de ses fournisseurs des <strong style="mso-bidi-font-weight: normal;">factures</strong> qui vont bien au-del&agrave; des seuls salaires bruts vers&eacute;s aux salari&eacute;s dits &laquo;&nbsp;<em style="mso-bidi-font-style: normal;">mis &agrave; disposition</em>&nbsp;&raquo;.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Prenons ici aussi un <strong style="mso-bidi-font-weight: normal;">exemple</strong>&nbsp;: une soci&eacute;t&eacute; fait appel &agrave; un prestataire de service pour une mission d&rsquo;int&eacute;gration informatique qui se d&eacute;roule pour partie sur site durant 18 mois pour un montant de 300.000 &euro;. Int&eacute;grer, sans autre nuance, cette somme dans les budgets du CE n&rsquo;aurait aucun sens. Cette facturation int&egrave;gre, outre les salaires proprement dits des salari&eacute;s qui vont accomplir cette mission, tous les autres co&ucirc;ts du prestataire (charges patronales, charges des services support et de d&eacute;veloppement qui ne sont pas sur le site du client, co&ucirc;t d&rsquo;achat de tous ses &eacute;quipements, ses locaux, ses co&ucirc;ts de publicit&eacute;, etc. et, in fine, sa marge). L&rsquo;entreprise utilisatrice, face &agrave; sa facture et &agrave; son compte 62 est bien <strong style="mso-bidi-font-weight: normal;">incapable d&rsquo;identifier</strong> dans la facturation qui lui est adress&eacute;e, la stricte quote-part correspondant aux salaires bruts, hors charges patronales des salari&eacute;s mis &agrave; sa disposition.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Ajoutons que la notion de salari&eacute;s int&eacute;gr&eacute;s de fa&ccedil;on &eacute;troite et permanente &agrave; la collectivit&eacute; de travail a fait l&rsquo;objet de nouvelles dispositions l&eacute;gislatives (</span><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-bidi-font-family: Arial;">Loi 2008-789 du 20 ao&ucirc;t 2008 portant r&eacute;novation de la d&eacute;mocratie sociale). Pour r&eacute;pondre &agrave; cette d&eacute;finition l&eacute;gale, les salari&eacute;s mis &agrave; disposition par une entreprise ext&eacute;rieure doivent n&eacute;cessairement &ecirc;tre &laquo; <em style="mso-bidi-font-style: normal;">pr&eacute;sents dans les locaux de l&rsquo;entreprise utilisatrice&nbsp;&raquo; </em>et y travailler depuis un certain temps. Comment l&rsquo;entreprise utilisatrice peut-elle savoir, face &agrave; sa facture et &agrave; son Compte 62, quelle en est la quote-part&nbsp;? </span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-bidi-font-family: Arial;">Demander &agrave; l&rsquo;<strong style="mso-bidi-font-weight: normal;">entreprise prestataire </strong>de donner un montant par rapport &agrave; son propre Compte 641 n&rsquo;aurait pas plus de sens. Comment alors le retraiter &agrave; partir du moment o&ugrave;, par exemple Monsieur X est intervenu pendant 12 mois cons&eacute;cutifs mais sur&nbsp;deux exercices, de sorte que, sur le premier exercice, il ne r&eacute;pond pas aux conditions l&eacute;gales &laquo;&nbsp;d&rsquo;int&eacute;gration permanente&nbsp;&raquo;&nbsp;; que ce m&ecirc;me salari&eacute; a per&ccedil;u une prime de vacances et/ou un 13<sup>&egrave;me</sup> mois qui, par hypoth&egrave;se, ne devrait &ecirc;tre pris que pour partie dans le calcul du budget de CE&nbsp;; qu&rsquo;il a pris des cong&eacute;s pay&eacute;s et des RTT qui ont &eacute;t&eacute; acquis, fut-ce pour partie, sur l&rsquo;exercice ant&eacute;rieur &agrave; son intervention dans l&rsquo;entreprise utilisatrice&hellip;</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-bidi-font-family: Arial;">Nous pourrions multiplier les exemples d&rsquo;<strong style="mso-bidi-font-weight: normal;">impossibilit&eacute; de calcul</strong>&hellip; et avec eux le cort&egrave;ge de sources de contentieux qui les accompagnent.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-bidi-font-family: Arial;">Enfin, le l&eacute;gislateur en <strong style="mso-bidi-font-weight: normal;">2008</strong> a permis une int&eacute;gration de certains salari&eacute;s des sous-traitants dans le calcul des effectifs, l&rsquo;&eacute;lectorat et l&rsquo;&eacute;ligibilit&eacute; (&agrave; l&rsquo;exception du comit&eacute; d&rsquo;entreprise d&rsquo;ailleurs puisque les salari&eacute;s des entreprises prestataires n&rsquo;y sont pas &eacute;ligibles) mais n&rsquo;a pas entendu pr&eacute;voir l&rsquo;int&eacute;gration des salari&eacute;s mis &agrave; disposition dans le calcul des budgets du CE. </span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-bidi-font-family: Arial;">Or la jurisprudence de juillet 2014 porte sur des budgets des ann&eacute;es ant&eacute;rieures &agrave; la r&eacute;forme de 2008.</span></p>\r\n<p class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-bidi-font-family: Arial;">Le Tribunal de Grande Instance de Cr&eacute;teil a jug&eacute; que &laquo;&nbsp;<em style="mso-bidi-font-style: normal;">le l&eacute;gislateur de 2008, qui a pr&eacute;cis&eacute; le statut des salari&eacute;s mis &agrave; disposition, en l&rsquo;absence de disposition expresse ou implicite, n&rsquo;a pas entendu int&eacute;grer leur masse salariale &agrave; la d&eacute;termination des budgets allou&eacute;s au CE</em>&nbsp;&raquo; (TGI Cr&eacute;teil, 17 f&eacute;vrier 2014, n&deg; 14-00149). </span></p>\r\n<p class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-bidi-font-family: Arial;">En conclusion, affaire &agrave; suivre&hellip;</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-bidi-font-family: Arial;">&nbsp;</span><strong style="mso-bidi-font-weight: normal;"><em style="mso-bidi-font-style: normal;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-bidi-font-family: Arial;">Cette jurisprudence sur les sous-traitants s&rsquo;applique-t-elle au budget des activit&eacute;s sociales et culturelles ?</span></em></strong></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-bidi-font-family: Arial;">Non. Les jurisprudences de 2007 et de 2014 ne portent que sur le budget de fonctionnement. Ce serait l&agrave; leur donner une port&eacute;e qu&rsquo;elles n&rsquo;ont pas et qui, au demeurant, d&eacute;fierait toute logique.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-bidi-font-family: Arial;">Les salari&eacute;s des soci&eacute;t&eacute;s sous-traitantes ne peuvent pas b&eacute;n&eacute;ficier des Activit&eacute;s Sociales et Culturelles (ASC) de l&rsquo;entreprise utilisatrice. Ils sont exclusivement b&eacute;n&eacute;ficiaires des prestations offerte par le CE de leur soci&eacute;t&eacute; d&rsquo;appartenance. </span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-bidi-font-family: Arial;">L&rsquo;extension de cette jurisprudence (&agrave; la supposer applicable apr&egrave;s la r&eacute;forme de 2008) aurait donc pour effet de gonfler artificiellement le budget des ASC sans contrepartie. M&ecirc;me si la terminologie est partiellement inappropri&eacute;e, nous serions ici assez proches d&rsquo;un enrichissement sans cause&hellip; </span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-bidi-font-family: Arial;">Rendre les salari&eacute;s de l&rsquo;entreprise sous-traitante b&eacute;n&eacute;ficiaires des ASC de l&rsquo;entreprise utilisatrice n&rsquo;aurait pas plus de l&eacute;gitimit&eacute; puisqu&rsquo;ils seraient alors b&eacute;n&eacute;ficiaires des activit&eacute;s des&nbsp;deux entreprises (utilisatrice et d&rsquo;origine), cr&eacute;ant une diff&eacute;rence de traitement avec les autres salari&eacute;s qui, pour reprendre les crit&egrave;res de la Cour de cassation en la mati&egrave;re, ne reposerait pas, a priori, sur un crit&egrave;re &laquo;&nbsp;<em style="mso-bidi-font-style: normal;">objectif et pertinent</em>&nbsp;&raquo;.</span></p>\r\n<p class="MsoNormal"><strong style="mso-bidi-font-weight: normal;"><em style="mso-bidi-font-style: normal;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-bidi-font-family: Arial;">Que faire pour limiter les risques juridiques&nbsp;?</span></em></strong></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">L&rsquo;une des pistes de r&eacute;flexion (en plus de celles abord&eacute;es ci-dessus et d&rsquo;autres qui ne sont ici pas expos&eacute;es) figure dans l&rsquo;arr&ecirc;t du 20 mai 2014 pr&eacute;cit&eacute; et a &eacute;t&eacute; reprise dans un autre arr&ecirc;t de juillet 2014 (Cass. Soc. 9 juillet 2014, n&deg; 13-14.900).</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Si l&rsquo;entreprise fait application d&rsquo;un taux plus favorable que celui r&eacute;sultant de la stricte application des dispositions l&eacute;gales (&laquo;&nbsp;<em style="mso-bidi-font-style: normal;">DADS</em>&nbsp;&raquo; dans le premier arr&ecirc;t&nbsp;; &laquo;&nbsp;<em style="mso-bidi-font-style: normal;">masse salariale de travail effectif</em>&nbsp;&raquo; dans le second), la cour estime que ce taux plus favorable l&rsquo;emporte sur la r&eacute;f&eacute;rence au Compte 641.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Or, de nombreuses entreprises appliquent au budget des ASC un taux sup&eacute;rieur &agrave; celui qui r&eacute;sulterait du strict ratio entre les sommes consacr&eacute;es durant les 3 ann&eacute;es pr&eacute;c&eacute;dent la cr&eacute;ation du CE et le Compte 641 de l&rsquo;&eacute;poque (pour peu qu&rsquo;il existait alors&hellip;).</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Il y a l&agrave; une voie d&rsquo;argumentation &agrave; ne pas n&eacute;gliger pour tenter de mettre un terme &agrave; des contentieux chronophages. </span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Une mani&egrave;re de gagner du temps pour se consacrer &agrave; ce qui permettra r&eacute;ellement de garantir la p&eacute;rennit&eacute; des budgets&nbsp;: d&eacute;velopper l&rsquo;entreprise et les emplois&hellip;</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">&nbsp;</span><span style="mso-bidi-font-style: normal;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; color: #0070c0;"><span style="color: #000000;">Guy Alfosea &amp; Bertrand Merville </span></span></span><em style="mso-bidi-font-style: normal;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; color: #0070c0;"><br /></span></em></p>\r\n<p class="MsoNormal">&nbsp;</p>\r\n<div style="mso-element: footnote-list;"><br /> \r\n<hr width="33%" size="1" />\r\n</div>', '', 1);
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Une remise &agrave; plat est possible. Par Mary-Daphn&eacute; Fishelson, membre d''Avosial, syndicat d''avocats en droit social et du travail, avocate, La Garanderie &amp; Associ&eacute;s </span></strong></p>\r\n<p class="MsoNormal" style="margin-left: 0cm; line-height: 18.45pt; background: white;"><strong style="mso-bidi-font-weight: normal;"><span style="font-size: 10.0pt; mso-bidi-font-family: Helvetica; color: black;">&nbsp;</span></strong></p>\r\n<div style="mso-element: para-border-div; border: none; border-top: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext .75pt; padding: 1.0pt 0cm 0cm 0cm;">\r\n<p class="MsoNormal" style="margin-left: 0cm; border: none; mso-border-top-alt: solid windowtext .75pt; padding: 0cm; mso-padding-alt: 1.0pt 0cm 0cm 0cm;"><span style="font-size: 10.0pt; mso-bidi-font-family: Arial; display: none; mso-hide: all;">Bas du formulaire</span></p>\r\n</div>\r\n<p class="MsoNormal" style="margin-top: 0cm; margin-right: 0cm; margin-bottom: 7.5pt; margin-left: 0cm; line-height: 18.45pt; background: white;"><span style="font-size: 10.0pt; mso-bidi-font-family: Helvetica; color: black;">Lorsqu''il a pr&eacute;sent&eacute; son projet de loi pour l''attractivit&eacute;, le Ministre de l''&Eacute;conomie, Emmanuel Macron, a exprim&eacute; le souhait de ne pas voir les touristes quitter Paris pour faire leurs achats &agrave; Londres le dimanche. Pourtant, les nouvelles possibilit&eacute;s d''ouverture des magasins non-alimentaires le dimanche (de 5 &agrave; 12 dimanches) dans les &laquo; zones touristiques de dimension internationale &agrave; fort potentiel &eacute;conomique &raquo;, peuvent ne pas r&eacute;pondre au but vis&eacute;.</span></p>\r\n<p class="MsoNormal" style="margin-top: 7.5pt; margin-right: 0cm; margin-bottom: 7.5pt; margin-left: 0cm; line-height: 30.0pt; mso-outline-level: 2; background: white;"><strong style="mso-bidi-font-weight: normal;"><span style="font-size: 10.0pt; mso-bidi-font-family: Helvetica; color: black;">Pas de clarification</span></strong></p>\r\n<p class="MsoNormal" style="margin-top: 0cm; margin-right: 0cm; margin-bottom: 7.5pt; margin-left: 0cm; line-height: 18.45pt; background: white;"><span style="font-size: 10.0pt; mso-bidi-font-family: Helvetica; color: black;">En effet, la loi pour l''attractivit&eacute; ne permet pas une clarification globale de la r&eacute;glementation en la mati&egrave;re, laquelle demeure complexe et fluctuante. Elle ne r&egrave;gle pas non plus :</span></p>\r\n<p class="MsoNormal" style="margin-top: 0cm; margin-right: 0cm; margin-bottom: 7.5pt; margin-left: 0cm; line-height: 18.45pt; background: white;"><span style="font-size: 10.0pt; mso-bidi-font-family: Helvetica; color: black;">- la question de la distorsion de concurrence europ&eacute;enne - mais aussi nationale entre les commerces du seul fait de leur taille et/ou de leur implantation ;</span></p>\r\n<p class="MsoNormal" style="margin-top: 0cm; margin-right: 0cm; margin-bottom: 7.5pt; margin-left: 0cm; line-height: 18.45pt; background: white;"><span style="font-size: 10.0pt; mso-bidi-font-family: Helvetica; color: black;">- la d&eacute;finition du p&eacute;rim&egrave;tre des zones touristiques ;</span></p>\r\n<p class="MsoNormal" style="margin-top: 0cm; margin-right: 0cm; margin-bottom: 7.5pt; margin-left: 0cm; line-height: 18.45pt; background: white;"><span style="font-size: 10.0pt; mso-bidi-font-family: Helvetica; color: black;">- enfin, elle pose des questions quant &agrave; sa mise en place : le d&eacute;cret pr&eacute;cisera-t-il ce qu''il faut entendre par &laquo; fort potentiel &eacute;conomique &raquo;, par nature fluctuant ? Le d&eacute;cret quantifiera-t-il ce &laquo; potentiel &raquo; ?</span></p>\r\n<p class="MsoNormal" style="margin-top: 7.5pt; margin-right: 0cm; margin-bottom: 7.5pt; margin-left: 0cm; line-height: 30.0pt; mso-outline-level: 2; background: white;"><strong style="mso-bidi-font-weight: normal;"><span style="font-size: 10.0pt; mso-bidi-font-family: Helvetica; color: black;">Les in&eacute;galit&eacute;s perdurent</span></strong></p>\r\n<p class="MsoNormal" style="margin-top: 0cm; margin-right: 0cm; margin-bottom: 7.5pt; margin-left: 0cm; line-height: 18.45pt; background: white;"><span style="font-size: 10.0pt; mso-bidi-font-family: Helvetica; color: black;">Si il a le m&eacute;rite de pr&eacute;ciser les conditions d''emploi des salari&eacute;s concern&eacute;s (accord collectif majoritaire, volontariat du salari&eacute;, paiement double des heures travaill&eacute;es...), le projet de loi Macron ne mettra pas un terme aux in&eacute;galit&eacute;s possibles entre des salari&eacute;s travaillant le dimanche en raison m&ecirc;me de leur activit&eacute; (production, sant&eacute;, besoins du public...) ou en raisin de d&eacute;rogations particuli&egrave;res (plus de 30% de salari&eacute;s seraient concern&eacute;s comme le rel&egrave;ve le Ministre de l''Economie), et ceux qui, par le projet de loi, auraient le choix d''accepter ou non de travailler le dimanche.</span></p>\r\n<p class="MsoNormal" style="margin-top: 7.5pt; margin-right: 0cm; margin-bottom: 7.5pt; margin-left: 0cm; line-height: 30.0pt; mso-outline-level: 2; background: white;"><strong style="mso-bidi-font-weight: normal;"><span style="font-size: 10.0pt; mso-bidi-font-family: Helvetica; color: black;">Une nouvelle strate &agrave; l''imbroglio l&eacute;gislatif</span></strong></p>\r\n<p class="MsoNormal" style="margin-top: 0cm; margin-right: 0cm; margin-bottom: 7.5pt; margin-left: 0cm; line-height: 18.45pt; background: white;"><span style="font-size: 10.0pt; mso-bidi-font-family: Helvetica; color: black;">Ce projet de loi cr&eacute;&eacute;e donc une nouvelle strate &agrave; l''imbroglio l&eacute;gislatif et jurisprudentiel existant sur le travail dominical (d&eacute;rogations de droit et permanentes, conventionnelles, sur demande &agrave; l''autorit&eacute; comp&eacute;tente et temporaires...) sans pour autant r&eacute;gler les questions de fond d''ordre &eacute;conomique, social et soci&eacute;tal que suscite l&eacute;gitimement le travail du dimanche.</span></p>\r\n<p class="MsoNormal" style="margin-top: 0cm; margin-right: 0cm; margin-bottom: 7.5pt; margin-left: 0cm; line-height: 18.45pt; background: white;"><span style="font-size: 10.0pt; mso-bidi-font-family: Helvetica; color: black;">L''article L.3132-1 du Code du Travail dispose en effet qu''&laquo; il est interdit de faire travailler un m&ecirc;me salari&eacute; plus de 6 jours par semaine &raquo; et l''article L.3132-3 que &laquo; dans l''int&eacute;r&ecirc;t des salari&eacute;s, le repos hebdomadaire est donn&eacute; le dimanche &raquo;.</span></p>\r\n<p class="MsoNormal" style="margin-top: 7.5pt; margin-right: 0cm; margin-bottom: 7.5pt; margin-left: 0cm; line-height: 30.0pt; mso-outline-level: 2; background: white;"><strong style="mso-bidi-font-weight: normal;"><span style="font-size: 10.0pt; mso-bidi-font-family: Helvetica; color: black;">De nombreuses exceptions d&eacute;j&agrave; existantes</span></strong></p>\r\n<p class="MsoNormal" style="margin-top: 0cm; margin-right: 0cm; margin-bottom: 7.5pt; margin-left: 0cm; line-height: 18.45pt; background: white;"><span style="font-size: 10.0pt; mso-bidi-font-family: Helvetica; color: black;">Pour autant, il existe de nombreuses exceptions &agrave; cette r&egrave;gle : les industries traitant des mati&egrave;res p&eacute;rissables ou ayant &agrave; r&eacute;pondre &agrave; un surcro&icirc;t extraordinaire de travail, les travaux dans les ports, d&eacute;barcad&egrave;res, les activit&eacute;s saisonni&egrave;res, de maintenance, travaux intervenants pour la d&eacute;fense nationale, &eacute;tablissements industriels travaillant en continu, gardiens et concierges d''&eacute;tablissements industriels et commerciaux.</span></p>\r\n<p class="MsoNormal" style="margin-top: 0cm; margin-right: 0cm; margin-bottom: 7.5pt; margin-left: 0cm; line-height: 18.45pt; background: white;"><span style="font-size: 10.0pt; mso-bidi-font-family: Helvetica; color: black;">Il existe pr&egrave;s de 200 activit&eacute;s b&eacute;n&eacute;ficiant d''une d&eacute;rogation permanente de plein droit li&eacute;e &agrave; des contraintes de production ou de besoins du public (zones touristiques ou thermales, commerce de d&eacute;tail alimentaire, sant&eacute;...). Des d&eacute;rogations peuvent &ecirc;tre obtenues sur proposition des Maires dans les zones touristiques d''affluence exceptionnelle ou d''animation. &Agrave; celles-ci s''ajoutent les d&eacute;rogations conventionnelles et des d&eacute;rogations temporaires d&eacute;pendantes de l''autorit&eacute; comp&eacute;tence (Maire ou Pr&eacute;fet), lorsque le repos le dimanche serait pr&eacute;judiciable au public ou compromettrait le fonctionnement normal de l''&eacute;tablissement (&eacute;tablissement de vente au d&eacute;tail dans certains p&eacute;rim&egrave;tres d''activit&eacute;s urbaines de plus de 1 million d''habitants...).</span></p>\r\n<p class="MsoNormal" style="margin-top: 7.5pt; margin-right: 0cm; margin-bottom: 7.5pt; margin-left: 0cm; line-height: 30.0pt; mso-outline-level: 2; background: white;"><strong style="mso-bidi-font-weight: normal;"><span style="font-size: 10.0pt; mso-bidi-font-family: Helvetica; color: black;">Pourquoi pas des accords collectifs d''entreprise ou de branche ?</span></strong></p>\r\n<p class="MsoNormal" style="margin-top: 0cm; margin-right: 0cm; margin-bottom: 7.5pt; margin-left: 0cm; line-height: 18.45pt; background: white;"><span style="font-size: 10.0pt; mso-bidi-font-family: Helvetica; color: black;">Des pistes de r&eacute;flexion existent pourtant qui permettraient certainement d''&eacute;largir le p&eacute;rim&egrave;tre aux commerces qui veulent ouvrir le dimanche, sans d&eacute;pendre de telle ou telle d&eacute;cision du Maire ou du Pr&eacute;fet, d''un emplacement ou d''une taille, tout en maintenant la libert&eacute; de choix des salari&eacute;s.</span></p>\r\n<p class="MsoNormal" style="margin-top: 0cm; margin-right: 0cm; margin-bottom: 7.5pt; margin-left: 0cm; line-height: 18.45pt; background: white;"><span style="font-size: 10.0pt; mso-bidi-font-family: Helvetica; color: black;">Pourquoi ne pas permettre aux salari&eacute;s du commerce de travailler le dimanche par la n&eacute;gociation d''accords collectifs d''entreprise ou de branche ?</span></p>\r\n<p class="MsoNormal" style="margin-top: 7.5pt; margin-right: 0cm; margin-bottom: 7.5pt; margin-left: 0cm; line-height: 30.0pt; mso-outline-level: 2; background: white;"><strong style="mso-bidi-font-weight: normal;"><span style="font-size: 10.0pt; mso-bidi-font-family: Helvetica; color: black;">Une commission charg&eacute;e d''actualiser tous les 5 ans les ouvertures dominicales</span></strong></p>\r\n<p class="MsoNormal" style="margin-top: 0cm; margin-right: 0cm; margin-bottom: 7.5pt; margin-left: 0cm; line-height: 18.45pt; background: white;"><span style="font-size: 10.0pt; mso-bidi-font-family: Helvetica; color: black;">Les &laquo; outils &raquo; l&eacute;gislatifs et r&eacute;glementaires existent et pourraient &ecirc;tre utilis&eacute;s pour mettre en place, avec les partenaires sociaux, si la volont&eacute; d''aboutir est l&agrave;, une nouvelle organisation du travail et des contreparties sociales satisfaisantes pour l''ensemble des acteurs (partenaires sociaux, salari&eacute;s, entreprises quelle que soit leur taille, consommateurs, pouvoirs publics...).</span></p>\r\n<p class="MsoNormal" style="margin-top: 0cm; margin-right: 0cm; margin-bottom: 7.5pt; margin-left: 0cm; line-height: 18.45pt; background: white;"><span style="font-size: 10.0pt; mso-bidi-font-family: Helvetica; color: black;">Pourquoi ne pas faciliter le travail le dimanche de certains secteurs d''activit&eacute;s du fait de l''&eacute;volution de la soci&eacute;t&eacute; (Amazon peut travailler le dimanche, les centres d''appels travaillent le dimanche...) en instituant, comme cela a &eacute;t&eacute; d&eacute;j&agrave; sugg&eacute;r&eacute;, une commission charg&eacute;e d''actualiser tous les 5 ans ces ouvertures ?</span></p>\r\n<p class="MsoNormal" style="margin-top: 0cm; margin-right: 0cm; margin-bottom: 7.5pt; margin-left: 0cm; line-height: 18.45pt; background: white;"><span style="font-size: 10.0pt; mso-bidi-font-family: Helvetica; color: black;">La lecture du projet de loi pour l''attractivit&eacute; ne permet pas une remise &agrave; plat des r&egrave;gles existantes en la mati&egrave;re. On ne peut que le regretter. Un long chemin reste &agrave; parcourir pour qu''au del&agrave; des tensions l&eacute;gitimes en l''&eacute;tat de notre l&eacute;gislation, soit mise en place une v&eacute;ritable r&eacute;gulation sociale et commerciale du travail le dimanche.</span></p>\r\n<p class="MsoNormal" style="margin-left: 0cm; line-height: 18.45pt; background: white;"><span style="font-size: 10.0pt; mso-bidi-font-family: Helvetica; color: black;"><br /> Mary-Daphn&eacute; Fishelson</span></p>\r\n<p class="MsoNormal" style="margin-left: 0cm; line-height: 18.45pt; background: white;"><span style="font-size: 10.0pt; mso-bidi-font-family: Helvetica; color: black;"><br style="mso-special-character: line-break;" /> <br style="mso-special-character: line-break;" /> </span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt;">&nbsp;</span></p>', '', 1);
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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><span style="text-decoration: underline;"><span style="color: black;">Validit&eacute; d&rsquo;un accord collectif&nbsp;et validit&eacute; des mandats&nbsp;des d&eacute;l&eacute;gu&eacute;s syndicaux signataires : la vigilance est de mise &agrave; la suite de nouvelles &eacute;lections professionnelles</span></span></strong></p>\r\n<p><span style="color: black;"> Comme vous le savez, la validit&eacute; d&rsquo;un accord collectif est subordonn&eacute;e &agrave; sa signature par un ou plusieurs syndicats de salari&eacute;s repr&eacute;sentatifs ayant recueilli au moins 30% des suffrages exprim&eacute;s au premier tour des derni&egrave;res &eacute;lections des titulaires au comit&eacute; d''entreprise (ou &agrave; d&eacute;faut des d&eacute;l&eacute;gu&eacute;s du personnel) et &agrave; l&rsquo;absence d&rsquo;opposition d&rsquo;un ou plusieurs syndicats de salari&eacute;s repr&eacute;sentatifs ayant recueilli plus de 50% des suffrages exprim&eacute;s lors de ces &eacute;lections.</span></p>\r\n<p class="MsoNormal"><span style="color: black;">En application de l&rsquo;article L.2143-11 du Code du Travail,&nbsp; tel que modifi&eacute; par la loi du 5 mars 2014, le mandat de d&eacute;l&eacute;gu&eacute; syndical prend automatiquement fin lors du renouvellement des institutions repr&eacute;sentatives dans l&rsquo;entreprise.</span></p>\r\n<p class="MsoNormal"><span style="color: black;">Cette modification l&eacute;gislative avait pour objectif de donner un fondement l&eacute;gal &agrave; la position de la Chambre Sociale de la Cour de Cassation qui avait consid&eacute;r&eacute; qu&rsquo;en l&rsquo;absence de nouvelle d&eacute;signation en bonne et due forme, tout int&eacute;ress&eacute; peut faire constater l&rsquo;expiration du mandat du DS sans que puisse lui &ecirc;tre oppos&eacute; le d&eacute;lai de forclusion de 15 jours pr&eacute;vu par l&rsquo;article R.2324-24 du Code du Travail pour contester une d&eacute;signation syndicale (Cass. Soc. 18 septembre 2001 n&deg;10-20.515).</span></p>\r\n<p class="MsoNormal"><span style="color: black;">Dans un arr&ecirc;t du 30 septembre 2014 (n&deg;14VE02163, 14VEO2167), la Cour Administrative d&rsquo;Appel (CAA) de Versailles a, dans le prolongement de ces &eacute;volutions, annul&eacute; la d&eacute;cision de validation d&rsquo;un accord collectif pour un motif&nbsp;tenant &agrave; la capacit&eacute; des d&eacute;l&eacute;gu&eacute;s syndicaux &agrave; engager leur organisation lorsque ceux-ci n&rsquo;ont pas &eacute;t&eacute; formellement red&eacute;sign&eacute;s cons&eacute;cutivement aux derni&egrave;res &eacute;lections professionnelles.</span></p>\r\n<p class="MsoNormal"><span style="color: black;">Nous savons que dans bon nombre d&rsquo;entreprises, il y a des d&eacute;l&eacute;gu&eacute;s syndicaux qui sont pr&eacute;sents depuis des ann&eacute;es. Il n&rsquo;est d&egrave;s lors parfois pas demand&eacute; formellement une nouvelle d&eacute;signation &agrave; la suite des derni&egrave;res &eacute;lections professionnelles.</span></p>\r\n<p class="MsoNormal"><span style="color: black;">Or, la position ainsi d&eacute;gag&eacute;e par la CAA de Versailles appelle &agrave; la plus grande prudence.</span></p>\r\n<p class="MsoNormal"><span style="color: black;">Dans cette affaire, c&rsquo;est un plan de sauvegarde de l''emploi qui avait &eacute;t&eacute; n&eacute;goci&eacute; et sign&eacute; par deux organisations syndicales (CFDT et CFTC), qui remplissaient &agrave; elles deux, plus de 50% des suffrages exprim&eacute;s, conform&eacute;ment &agrave; l&rsquo;article L.1233-24-1 du Code du Travail, issu de la loi du 14 juin 2013 sur la s&eacute;curisation de l&rsquo;emploi.</span></p>\r\n<p class="MsoNormal"><span style="color: black;">Un troisi&egrave;me syndicat a mis en cause la validit&eacute; de cet accord au motif que les deux d&eacute;l&eacute;gu&eacute;s syndicaux ayant sign&eacute; au nom de la CFTC ne disposaient pas d&rsquo;un mandat valide, dans la mesure o&ugrave; cette organisation syndicale n&rsquo;avait pas red&eacute;sign&eacute; ses d&eacute;l&eacute;gu&eacute;s. Il convient de pr&eacute;ciser que des &eacute;lections professionnelles &eacute;taient intervenues peu de temps auparavant.</span></p>\r\n<p class="MsoNormal"><span style="color: black;">La CAA de Versailles a accueilli favorablement l&rsquo;argument et a annul&eacute; la d&eacute;cision de validation de la DIRECCTE en retenant successivement : </span></p>\r\n<p class="MsoListParagraph" style="text-indent: -18.0pt; mso-list: l0 level1 lfo1;"><span style="mso-fareast-font-family: Calibri; mso-bidi-font-family: Calibri; color: black;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt &amp;amp;quot;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-&nbsp; </span></span></span><span style="color: black;">d&rsquo;une part, qu&rsquo;en l&rsquo;absence de production de nouvelles d&eacute;signations &agrave; la suite des derni&egrave;res &eacute;lections, les mandats des d&eacute;l&eacute;gu&eacute;s syndicaux CFTC doivent &ecirc;tre regard&eacute;s comme ayant expir&eacute; &agrave; la date de tenue de ces &eacute;lections. Par cons&eacute;quent, l&rsquo;accord collectif n&rsquo;a pas &eacute;t&eacute; valablement sign&eacute; par la CFTC&nbsp;;</span></p>\r\n<p class="MsoListParagraph" style="text-indent: -18.0pt; mso-list: l0 level1 lfo1;"><span style="mso-fareast-font-family: Calibri; mso-bidi-font-family: Calibri; color: black;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt &amp;amp;quot;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-&nbsp; </span></span></span><span style="color: black;">d&rsquo;autre part, que l&rsquo;accord collectif portant PSE ne satisfait pas &agrave; la condition de majorit&eacute;, faute pour la CFDT signataire d&rsquo;avoir recueilli &agrave; elle seule au moins 50% des suffrages exprim&eacute;s&nbsp;;</span></p>\r\n<p class="MsoListParagraph" style="text-indent: -18.0pt; mso-list: l0 level1 lfo1;"><span style="mso-fareast-font-family: Calibri; mso-bidi-font-family: Calibri; color: black;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt &amp;amp;quot;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-&nbsp; </span></span></span><span style="color: black;">enfin, que la DIRECCTE n&rsquo;aurait pas d&ucirc; valider l&rsquo;accord collectif portant PSE dans la mesure o&ugrave; la condition de majorit&eacute; de l&rsquo;accord n&rsquo;a pas &eacute;t&eacute; respect&eacute;e.</span></p>\r\n<p class="MsoNormal"><span style="color: black;">Cette position qui a pour cons&eacute;quence la remise en cause de la d&eacute;cision de validit&eacute; de la DIRECCTE dans le cadre de son pouvoir de contr&ocirc;le d&rsquo;un accord collectif portant sur un PSE et le risque de r&eacute;int&eacute;gration des salari&eacute;s licenci&eacute;s, d&eacute;montre l&rsquo;extr&ecirc;me rigueur dans dont a fait preuve la CAA dans l&rsquo;application des r&egrave;gles de validit&eacute; d&rsquo;un accord collectif.</span></p>\r\n<p class="MsoNormal"><span style="color: black;">Il existe un risque, si cette position &eacute;tait confirm&eacute;e par le Conseil d&rsquo;Etat (dans cette affaire) ou par la Cour de Cassation (&agrave; l&rsquo;occasion d&rsquo;un autre dossier) que la validit&eacute; de&nbsp;tout type d&rsquo;accord collectif soit mise en cause, la sanction &eacute;tant alors la nullit&eacute; pure et simple de l&rsquo;accord collectif. </span></p>\r\n<p class="MsoNormal"><span style="color: black;">Compte tenu des cons&eacute;quences attach&eacute;es &agrave; l&rsquo;annulation de tels accords, pour peu qu&rsquo;ils aient commenc&eacute; &agrave; s&rsquo;appliquer dans l&rsquo;entreprise (comme dans l&rsquo;arr&ecirc;t d&rsquo;esp&egrave;ce o&ugrave; certains salari&eacute;s avaient d&rsquo;ores et d&eacute;j&agrave; &eacute;t&eacute; licenci&eacute;s), La Garanderie &amp; Associ&eacute;s vous rappelle que vous &ecirc;tes invit&eacute;s, &agrave; la suite de chaque nouvelle &eacute;lection professionnelle, &agrave; demander syst&eacute;matiquement une nouvelle d&eacute;signation des d&eacute;l&eacute;gu&eacute;s syndicaux, afin de vous assurer de leur conformit&eacute; et &eacute;viter ainsi de mauvaises surprises aux cons&eacute;quences parfois lourdes.</span></p>\r\n<p class="MsoNormal"><span style="color: black;">Pour celles ou ceux qui n&rsquo;auraient pas demand&eacute; formellement la d&eacute;signation de nouveaux d&eacute;l&eacute;gu&eacute;s syndicaux, il conviendrait de le demander d&egrave;s &agrave; pr&eacute;sent afin de s&eacute;curiser la conclusion des accords &agrave; venir. Pour le pass&eacute;, il pourrait &ecirc;tre utile, pour les organisations syndicales concern&eacute;es, de pr&eacute;ciser la date &agrave; compter de laquelle le mandat ainsi confirm&eacute; est r&eacute;put&eacute; produire ses effets, en esp&eacute;rant que les tribunaux se montreront cl&eacute;ments &agrave; l&rsquo;&eacute;gard de courriers de d&eacute;signation certes tardifs, mais pr&eacute;voyant une date de prise d&rsquo;effet ant&eacute;rieure...</span></p>\r\n<p class="MsoNormal"><span style="color: black;">&nbsp;</span></p>\r\n<p class="MsoNormal"><span style="color: black; mso-ansi-language: EN-US;">St&eacute;phanie Serror &amp; Guy Alfosea</span></p>\r\n<p class="MsoNormal"><span style="color: black; mso-ansi-language: EN-US;">&nbsp;</span></p>', '', 1);
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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" style="text-align: center;"><strong><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">Mise en &oelig;uvre des contrats responsables&nbsp;: le b&eacute;n&eacute;fice de la p&eacute;riode transitoire est soumis &agrave; l&rsquo;absence de modifications des actes</span></strong></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">&nbsp;</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">En mati&egrave;re de frais de sant&eacute;, les entreprises savent que le b&eacute;n&eacute;fice des exon&eacute;rations sociales et fiscales est conditionn&eacute; au respect du cahier des charges des contrats responsables.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">Ce cahier des charges a &eacute;t&eacute; modifi&eacute; par l&rsquo;article 56 de la Loi de Financement de la S&eacute;curit&eacute; Sociale pour 2014 (du 23 d&eacute;cembre 2013) et l&rsquo;article 14 de la Loi du 8 ao&ucirc;t 2014, pr&eacute;cis&eacute; par le D&eacute;cret n&deg;2014-1374&nbsp; du 18 novembre 2014 (paru le 19 novembre).</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">Compte tenu des implications financi&egrave;res, ces &eacute;volutions sont &agrave; conna&icirc;tre.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">Sans aller dans le d&eacute;tail du d&eacute;cret pr&eacute;cit&eacute;, retenons que le nouveau dispositif des contrats responsables instaure des r&egrave;gles suppl&eacute;mentaires qui visent &agrave; limiter notamment&nbsp;: </span></p>\r\n<p class="MsoListParagraph" style="text-indent: -18.0pt; mso-list: l0 level1 lfo1;"><span style="font-size: 10.0pt; font-family: &amp;amp;quot; mso-fareast-font-family: Verdana; mso-bidi-font-family: Verdana;">&nbsp;-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <span style="mso-list: Ignore;">-<span style="font: 7.0pt &amp;amp;quot;">&nbsp;&nbsp;&nbsp;&nbsp;</span></span></span><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">la prise en charge des d&eacute;passements d&rsquo;honoraires des m&eacute;decins,</span></p>\r\n<p class="MsoNormal" style="text-indent: 18.0pt;"><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">- &nbsp; ainsi que celle de l&rsquo;optique m&eacute;dicale et des soins dentaires proth&eacute;tiques.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">Une vigilance accrue est donc de mise pour v&eacute;rifier les modalit&eacute;s de la compl&eacute;mentaire sant&eacute; propos&eacute;e aux collaborateurs et leur conformit&eacute; aux nouvelles exigences des contrats responsables.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">A d&eacute;faut, c&rsquo;est le b&eacute;n&eacute;fice des exon&eacute;rations sociales et fiscales attach&eacute;es &agrave; ce r&eacute;gime qui peut &ecirc;tre perdu&nbsp;!</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">La date d&rsquo;entr&eacute;e en vigueur de ces dispositions a &eacute;t&eacute; fix&eacute;e au 1<sup>er</sup> avril 2015 pour les contrats &laquo;&nbsp;conclus, souscrits ou renouvel&eacute;s&nbsp;&raquo; &agrave; compter de cette date.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">Par d&eacute;rogation, toutes les entreprises ayant d&eacute;j&agrave; souscrit un contrat collectif par un acte juridique (accord collectif, r&eacute;f&eacute;rendum ou d&eacute;cision unilat&eacute;rale) ant&eacute;rieur au 9 ao&ucirc;t 2014 (date de publication de la Loi de Finance rectificative) b&eacute;n&eacute;ficieront d&rsquo;une p&eacute;riode transitoire. </span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">Pour celles-ci en effet, les nouvelles r&egrave;gles applicables aux contrats responsables ne s&rsquo;appliqueront qu&rsquo;&agrave; compter&nbsp;: </span></p>\r\n<p class="MsoListParagraph" style="text-indent: -18.0pt; mso-list: l1 level1 lfo2;"><span style="font-size: 10.0pt; mso-fareast-font-family: Calibri; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt &amp;amp;quot;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - </span></span></span><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">de l&rsquo;entr&eacute;e en vigueur de la prochaine modification de l&rsquo;acte juridique&nbsp;; </span></p>\r\n<p class="MsoListParagraph" style="text-indent: -18.0pt; mso-list: l1 level1 lfo2;"><span style="font-size: 10.0pt; mso-fareast-font-family: Calibri; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt &amp;amp;quot;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - </span></span></span><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">et, au plus tard, au 31 d&eacute;cembre 2017.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">Ainsi, pour b&eacute;n&eacute;ficier de ce d&eacute;lai jusqu&rsquo;en 2017, aucune modification de l&rsquo;acte juridique &eacute;tabli avant le 9 ao&ucirc;t 2014 pour mettre en place le r&eacute;gime ne devra &ecirc;tre modifi&eacute; au risque de faire sortir l&rsquo;entreprise de la p&eacute;riode transitoire.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">Pour les entreprises concern&eacute;es, c&rsquo;est donc sur la notion m&ecirc;me de modification qu&rsquo;il convient d&rsquo;&ecirc;tre particuli&egrave;rement attentif. </span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">Afin de vous guider dans votre r&eacute;flexion, La Garanderie &amp; Associ&eacute;s a pris connaissance du projet de Circulaire appel&eacute; &agrave; pr&eacute;ciser cette notion et attire d&rsquo;ores et d&eacute;j&agrave; l&rsquo;attention des employeurs sur quelques orientations dessin&eacute;es.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">Le projet pr&eacute;voit ainsi que&nbsp;:</span></p>\r\n<p class="MsoNormal"><em><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">&laquo;&nbsp;toutes les modifications de ces actes, relatives &agrave; la protection compl&eacute;mentaire en mati&egrave;re de frais de sant&eacute; sont vis&eacute;es.</span></em></p>\r\n<p class="MsoNormal"><em><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">Ainsi, sont par exemple vis&eacute;es toutes les modifications qui concernent les garanties en mati&egrave;re de frais de sant&eacute;, mais aussi les ajustements en lien avec la r&egrave;glementation (par exemple adaptation aux nouvelles r&egrave;gles relatives &agrave; la portabilit&eacute; des droits en mati&egrave;re de frais de sant&eacute; ou celles relatives aux cat&eacute;gories objectives) ou d&rsquo;autres modifications. Il convent de noter que, s&rsquo;agissant de l&rsquo;&eacute;volution des cotisations, la simple mise en &oelig;uvre d&rsquo;une clause d&rsquo;indexation des taux de cotisations contenues dans l&rsquo;acte juridique mentionn&eacute; &agrave; l&rsquo;article L.911-1 du code de s&eacute;curit&eacute; sociale ne remet pas en cause le b&eacute;n&eacute;fice du r&eacute;gime social favorable. A l&rsquo;inverse, une disposition expresse venant modifier l&rsquo;acte sera consid&eacute;r&eacute;e comme une modification&nbsp;&raquo;.</span></em></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">Par ailleurs, concernant le r&eacute;gime transitoire, la Circulaire distinguerait 2 cas&nbsp;: </span></p>\r\n<p class="MsoListParagraph" style="text-indent: -18.0pt; mso-list: l1 level1 lfo2;"><span style="font-size: 10.0pt; mso-fareast-font-family: Calibri; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt &amp;amp;quot;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-&nbsp;&nbsp; </span></span></span><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">L&rsquo;acte juridique n&rsquo;est pas modifi&eacute; entre le 19 novembre 2014 (versus 9 ao&ucirc;t dans le d&eacute;cret) et le 31 d&eacute;cembre 2017&nbsp;:</span></p>\r\n<p class="MsoListParagraph"><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">Application du r&eacute;gime transitoire jusqu&rsquo;au 31 d&eacute;cembre 2017 et mise en &oelig;uvre obligatoire du nouveau cahier des charges sur les contrats responsables &agrave; compter du 1<sup>er</sup> janvier 2018.</span></p>\r\n<p class="MsoListParagraph" style="text-indent: -18.0pt; mso-list: l1 level1 lfo2;"><span style="font-size: 10.0pt; mso-fareast-font-family: Calibri; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt &amp;amp;quot;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- &nbsp; </span></span></span><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">L&rsquo;acte juridique a &eacute;t&eacute; modifi&eacute; &agrave; compter du 19 novembre 2014 (versus 9 ao&ucirc;t dans le d&eacute;cret)&nbsp;:</span></p>\r\n<p class="MsoListParagraph"><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">Fin du b&eacute;n&eacute;fice de la p&eacute;riode transitoire et application du nouveau cahier des charges, soit &agrave; compter du 1<sup>er</sup> avril 2015, soit &agrave; compter de la prochaine &eacute;ch&eacute;ance du contrat (selon que le contrat &eacute;tait ou non en cours &agrave; compter du 1<sup>er</sup> avril 2015).</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">Le projet de Circulaire n&rsquo;&eacute;tant pas une version d&eacute;finitive &agrave; ce stade, certaines pr&eacute;cisions peuvent encore y &ecirc;tre apport&eacute;es. La Garanderie &amp; Associ&eacute;s vous tiendra naturellement inform&eacute;s de la parution du texte d&eacute;finitif. </span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">Il y a lieu d&eacute;j&agrave; de relever que la plus grande prudence s&rsquo;impose lors des &eacute;ventuelles modifications que vous souhaiteriez apporter aux actes juridiques ou leurs avenants instituant les r&eacute;gimes de frais de sant&eacute;.</span></p>\r\n<p class="MsoNormal">&nbsp;</p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">St&eacute;phanie Serror<br /></span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt;">&nbsp;</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] --></p>\r\n<p class="MsoNormal"><strong><span style="color: black;">La preuve de l&rsquo;utilisation excessive de la messagerie &eacute;lectronique &agrave; des fins personnelles n&rsquo;est licite qu&rsquo;en cas de d&eacute;claration r&eacute;guli&egrave;re du syst&egrave;me de contr&ocirc;le &agrave; la CNIL</span></strong></p>\r\n<p class="MsoNormal" style="text-align: justify;"><span style="color: black;">Dans un arr&ecirc;t du 8 octobre 2014 (n&deg;13-14.991), la Cour de cassation est venue rappeler le caract&egrave;re essentiel de la d&eacute;claration aupr&egrave;s de la Commission Nationale Informatique et Libert&eacute;s (CNIL) des syst&egrave;mes de surveillance de l&rsquo;utilisation de l&rsquo;outil informatique par les salari&eacute;s.</span></p>\r\n<p class="MsoNormal" style="text-align: justify;"><span style="color: black;">Dans cette affaire, l&rsquo;employeur avait mis en place un dispositif de contr&ocirc;le individuel de l&rsquo;importance et des flux des messageries informatiques permettant de prendre connaissance non pas du contenu des messages mais de la date et de l&rsquo;heure d&rsquo;envoi ou de r&eacute;ception, de leur destinataire ou exp&eacute;diteur et de leur objet.</span></p>\r\n<p class="MsoNormal" style="text-align: justify;"><span style="color: black;">Ce syst&egrave;me avait certes fait l&rsquo;objet d&rsquo;une d&eacute;claration aupr&egrave;s de la CNIL, mais celle-ci n&rsquo;avait &eacute;t&eacute; effectu&eacute;e que 2 mois et demi apr&egrave;s sa mise en place.</span></p>\r\n<p class="MsoNormal" style="text-align: justify;"><span style="color: black;">Dans cet intervalle compris entre l&rsquo;installation du syst&egrave;me et sa d&eacute;claration &agrave; la CNIL, l&rsquo;employeur avait pu constater l&rsquo;envoi et la r&eacute;ception, par une m&ecirc;me salari&eacute;e, de pr&egrave;s de 1200 messages &eacute;lectroniques personnels via sa messagerie professionnelle.</span></p>\r\n<p class="MsoNormal" style="text-align: justify;"><span style="color: black;">La salari&eacute;e a ensuite &eacute;t&eacute; licenci&eacute;e pour cause r&eacute;elle et s&eacute;rieuse, l&rsquo;employeur lui reprochant une utilisation excessive de la messagerie &eacute;lectronique &agrave; des fins personnelles.</span></p>\r\n<p class="MsoNormal" style="text-align: justify;"><span style="color: black;">Alors que la Cour d&rsquo;appel d&rsquo;Amiens avait valid&eacute; le licenciement, estimant que la d&eacute;claration tardive du syst&egrave;me de surveillance aupr&egrave;s de la CNIL n&rsquo;entra&icirc;nait ni l&rsquo;illic&eacute;it&eacute; du syst&egrave;me, ni l&rsquo;illic&eacute;it&eacute; des moyens de preuve, la Cour de cassation a consid&eacute;r&eacute; que&nbsp;: </span></p>\r\n<p class="MsoNormal" style="text-align: justify;"><span style="color: black;">&laquo;&nbsp;<em style="mso-bidi-font-style: normal;">Constituent un moyen de preuve illicite les informations collect&eacute;es par un syst&egrave;me de traitement automatis&eacute; de donn&eacute;es personnelles avant sa d&eacute;claration &agrave; la CNIL</em>.&nbsp;&raquo;</span></p>\r\n<p class="MsoNormal" style="text-align: justify;"><span style="color: black;">Cette illic&eacute;it&eacute; du moyen de preuve &agrave; l&rsquo;origine du licenciement conduira sans doute la Cour d&rsquo;appel de renvoi &agrave; juger le licenciement de la salari&eacute;e comme &eacute;tant d&egrave;s lors d&eacute;pourvu de cause r&eacute;elle et s&eacute;rieuse.</span></p>\r\n<p class="MsoNormal" style="text-align: justify;"><span style="color: black;">Pour La Garanderie et Associ&eacute;s, cette d&eacute;cision est une nouvelle fois l&rsquo;occasion de rappeler le caract&egrave;re primordial des d&eacute;marches &agrave; effectuer lors de la mise en place d&rsquo;un dispositif de contr&ocirc;le des salari&eacute;s, que ce soit par vid&eacute;osurveillance, contr&ocirc;le des syst&egrave;mes </span>informatiques, g&eacute;olocalisation ou contr&ocirc;le de l&rsquo;acc&egrave;s aux locaux.</p>\r\n<p class="MsoNormal" style="text-align: justify;">Outre la consultation pr&eacute;alable du CE, et le plus souvent aussi du CHSCT, les soci&eacute;t&eacute;s doivent &eacute;galement veiller &agrave; effectuer pr&eacute;alablement une d&eacute;claration simplifi&eacute;e (pour les dispositifs conformes &agrave; une norme,<span style="font-size: 9.0pt;"> une m&eacute;thodologie de r&eacute;f&eacute;rence, un avis ou une autorisation de la CNIL)</span> ou une d&eacute;claration normale (pour <span style="font-size: 9.0pt;">les fichier ne relevant pas d&rsquo;une proc&eacute;dure particuli&egrave;re)</span> aupr&egrave;s de la CNIL si elles veulent utiliser les donn&eacute;es collect&eacute;es.</p>\r\n<p class="MsoNormal" style="text-align: justify;"><span style="color: black;">Il demeure possible d&rsquo;&eacute;chapper &agrave; ces contraintes d&eacute;claratives aupr&egrave;s de la CNIL en d&eacute;signant un Correspondant Informatique et Libert&eacute;s (CIL) qui sera alors notamment charg&eacute; de recenser dans un registre l&rsquo;ensemble des syst&egrave;mes de contr&ocirc;le mis en place.</span></p>\r\n<p class="MsoNormal" style="text-align: justify;"><span style="font-size: 9.0pt; color: black;">Bertrand Merville &amp; Marine Geslin </span></p>\r\n<p style="margin: 0cm; margin-bottom: .0001pt; text-align: justify;"><span style="font-size: 9.0pt; font-family: &amp;amp;amp;"><a href="mailto:cabinet@lagaranderie.fr" target="_blank">cabinet@lagaranderie.fr</a></span></p>\r\n<p class="MsoNormal" style="text-align: justify;"><span style="color: black;">&nbsp;</span></p>\r\n<p style="margin: 0cm; margin-bottom: .0001pt; text-align: justify;"><span style="font-size: 9.0pt; font-family: &amp;amp;amp;">&nbsp;</span></p>', '', 1),
(150, 878, 'Prévoyance - Frais de santé', '10 Fév. 2015 - Circulaire sur les contrats responsables', 1, '<p>&nbsp;</p>\r\n<p><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-bidi-font-family: Arial; mso-ansi-language: FR; mso-fareast-language: FR; mso-bidi-language: AR-SA; mso-bidi-font-weight: bold;">Voir pi&egrave;ce jointe : Circulaire n</span><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-bidi-font-family: Symbol; mso-ansi-language: FR; mso-fareast-language: FR; mso-bidi-language: AR-SA;">&deg;</span><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-bidi-font-family: Arial; mso-ansi-language: FR; mso-fareast-language: FR; mso-bidi-language: AR-SA;">DSS/SD2A/SD3C/SD5D/2015/30 du 30 janvier 2015 relative aux contrats d''assurance maladie compl&eacute;mentaire b&eacute;n&eacute;ficiant d&rsquo;aides fiscales et sociales</span></p>', 'files/20150210143553/Circulaire_30_janvier_2015_contrats_responsables.pdf', 1),
(151, 877, 'Nullité d''un accord collectif', '13 Fév. 2015 - La réflexion préalable s''impose', 1, '<p>&nbsp;</p>\r\n<p><strong><span style="font-size: 10.0pt;">Nullit&eacute; des accords collectifs&nbsp;: mieux vaut r&eacute;fl&eacute;chir &agrave; deux fois avant de la solliciter</span></strong></p>\r\n<p class="MsoNormal"><span style="font-size: 10pt;">Le 9 d&eacute;cembre 2014, la Chambre Sociale de la Cour de Cassation a rendu une d&eacute;cision qui invite &agrave; la plus grande prudence en mati&egrave;re d&rsquo;annulation d&rsquo;accords collectifs (n&deg;13-21.766).</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10pt;">Dans cette affaire, une entreprise avait institu&eacute; une prime trimestrielle d&rsquo;assiduit&eacute; en 2003. Certaines absences donnaient lieu &agrave; des r&eacute;ductions du montant de la prime.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10pt;">Consid&eacute;rant qu&rsquo;il y avait l&agrave; mati&egrave;re &agrave; discrimination illicite, les tribunaux ont &eacute;t&eacute; saisis et, en 2007, la Cour d&rsquo;Appel donnait droit &agrave; cette demande pronon&ccedil;ant la nullit&eacute; des stipulations ainsi attaqu&eacute;es.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10pt;">Cette d&eacute;cision est du reste conforme aux dispositions du Code du Travail qui, dans son article L.1132-1, prohibe toute discrimination &laquo;&nbsp;</span><em style="font-size: 10pt;">notamment en mati&egrave;re de r&eacute;mun&eacute;ration (&hellip;) en raison de son origine, de son sexe, de ses m&oelig;urs, de son orientation ou identit&eacute; sexuelle, de son &acirc;ge, de sa situation de famille ou de sa grossesse, de ses caract&eacute;ristiques g&eacute;n&eacute;tiques, de son appartenance ou de sa non-appartenance, vraie ou suppos&eacute;e, &agrave; une ethnie, une nation ou une race, de ses opinions politiques, de ses activit&eacute;s syndicales ou mutualistes, de ses convictions religieuses, de son apparence physique, de son nom de famille, de son lieu de r&eacute;sidence ou en raison de son &eacute;tat de sant&eacute; ou de son handicap</em><span style="font-size: 10pt;">&nbsp;&raquo;, l&rsquo;article L.1132-4, ajoutant que&nbsp;:</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10pt;">&nbsp;</span><span style="font-size: 10.0pt;">&laquo;&nbsp;<em>Toute disposition ou tout acte pris &agrave; l''&eacute;gard d''un salari&eacute; en m&eacute;connaissance des dispositions du pr&eacute;sent chapitre est nul</em>&nbsp;&raquo;.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10pt;">La suite de cette affaire est moins banale.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10pt;">Forts de ce premier succ&egrave;s, 148 salari&eacute;s intentent une action judiciaire visant &agrave; obtenir, outre des dommages et int&eacute;r&ecirc;ts sur le fondement de la discrimination illicite, le versement des primes d&rsquo;assiduit&eacute;, sans application des d&eacute;ductions op&eacute;r&eacute;es &agrave; l&rsquo;occasion de certaines de leurs absences au nombre desquelles figuraient celles pour cause :</span></p>\r\n<p style="margin-left: 53.85pt; mso-add-space: auto; text-indent: -18.0pt; mso-list: l0 level1 lfo1;" class="MsoListParagraphCxSpFirst"><!--[if !supportLists]--><span style="font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;">&middot;<span style="font-stretch: normal; font-size: 7pt; font-family: ''Times New Roman'';">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span><!--[endif]--><em><span style="font-size: 10.0pt;">&laquo;&nbsp;de maladie,</span></em></p>\r\n<p style="margin-left: 53.85pt; mso-add-space: auto; text-indent: -18.0pt; mso-list: l0 level1 lfo1;" class="MsoListParagraphCxSpMiddle"><!--[if !supportLists]--><span style="font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;">&middot;<span style="font-stretch: normal; font-size: 7pt; font-family: ''Times New Roman'';">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span><!--[endif]--><em><span style="font-size: 10.0pt;">d&rsquo;accidents du travail (hors agressions),</span></em></p>\r\n<p style="margin-left: 53.85pt; mso-add-space: auto; text-indent: -18.0pt; mso-list: l0 level1 lfo1;" class="MsoListParagraphCxSpMiddle"><!--[if !supportLists]--><span style="font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;">&middot;<span style="font-stretch: normal; font-size: 7pt; font-family: ''Times New Roman'';">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span><!--[endif]--><em><span style="font-size: 10.0pt;">de mise &agrave; pied disciplinaire,</span></em></p>\r\n<p style="margin-left: 53.85pt; mso-add-space: auto; text-indent: -18.0pt; mso-list: l0 level1 lfo1;" class="MsoListParagraphCxSpMiddle"><!--[if !supportLists]--><span style="font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;">&middot;<span style="font-stretch: normal; font-size: 7pt; font-family: ''Times New Roman'';">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span><!--[endif]--><em><span style="font-size: 10.0pt;">de gr&egrave;ve,&nbsp;</span></em></p>\r\n<p style="margin-left: 53.85pt; mso-add-space: auto; text-indent: -18.0pt; mso-list: l0 level1 lfo1;" class="MsoListParagraphCxSpLast"><!--[if !supportLists]--><span style="font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;">&middot;<span style="font-stretch: normal; font-size: 7pt; font-family: ''Times New Roman'';">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span><!--[endif]--><em><span style="font-size: 10.0pt;">et les absences non autoris&eacute;es &raquo;.</span></em></p>\r\n<p class="MsoNormal"><span style="font-size: 10pt;">L&rsquo;assiduit&eacute; r&eacute;compens&eacute;e lors d&rsquo;absences non autoris&eacute;es et mises &agrave; pied disciplinaires, notamment, ne manquait sans doute pas d&rsquo;un certain paradoxe.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10pt;">Ceci a vraisemblablement conduit l&rsquo;entreprise &agrave; soutenir que les salari&eacute;s seraient mal fond&eacute;s &agrave; solliciter des rappels de salaires sur le fondement de dispositions nulles et, poussant le raisonnement jusqu&rsquo;au bout de sa logique juridique, sollicitait &agrave; titre reconventionnel le remboursement des sommes qui avaient &eacute;t&eacute; vers&eacute;es.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10pt;">Elle sera d&eacute;bout&eacute;e de son argumentation, la Cour d&rsquo;Appel de Rouen consid&eacute;rant que &laquo;&nbsp;</span><em style="font-size: 10pt;">compte tenu du caract&egrave;re successif des obligations n&eacute;es de l&rsquo;accord collectif (NDLR&nbsp;: appliqu&eacute; durant plusieurs ann&eacute;es chaque trimestre), la nullit&eacute; n&rsquo;avait pas d&rsquo;effet r&eacute;troactif</em><span style="font-size: 10pt;">&nbsp;&raquo;.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10pt;">La Cour de Cassation en d&eacute;cide tout autrement.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10pt;">Au visa du &laquo;&nbsp;</span><em style="font-size: 10pt;">principe selon lequel ce qui est nul est r&eacute;put&eacute; n''avoir jamais exist&eacute;</em><span style="font-size: 10pt;">&nbsp;&raquo;, elle consid&egrave;re que la Cour d&rsquo;Appel a, en refusant &agrave; l&rsquo;employeur sa demande de remboursement de toutes les sommes vers&eacute;es en application de l&rsquo;accord annul&eacute;, viol&eacute; le principe pr&eacute;cit&eacute; puisqu&rsquo;un &laquo;&nbsp;</span><em style="font-size: 10pt;">accord nul ne peut produire aucun effet</em><span style="font-size: 10pt;">&nbsp;&raquo;.</span></p>\r\n<p class="MsoNormal">&nbsp;</p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt;">Cette solution est &agrave; notre sens applicable &agrave; toute forme de discrimination, qu&rsquo;elle que soit la nature des actes juridiques qui ont conduit &agrave; celle-ci (accord collectif, engagement unilat&eacute;ral, usages&hellip;), le principe adopt&eacute; par la Cour de Cassation visant &laquo;&nbsp;<em>ce qui est nul</em>&nbsp;&raquo;, de mani&egrave;re g&eacute;n&eacute;rale.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10pt;">Elle pr&eacute;sente, en outre, la redoutable cons&eacute;quence pour les salari&eacute;s de les exposer au risque de se retrouver dans la situation peu enviable de l&rsquo;arroseur-arros&eacute;. De quoi inviter certains &agrave; y r&eacute;fl&eacute;chir &agrave; 2 fois avant d&rsquo;initier une action judicaire&hellip;</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10pt;">L&rsquo;affaire est renvoy&eacute;e devant la Cour d&rsquo;Appel de Caen, et il sera int&eacute;ressant d&rsquo;en suivre les d&eacute;veloppements, ce que La Garanderie &amp; Associ&eacute;s ne manquera pas de faire pour vous.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10pt;">Guy Alfosea &amp; Bertrand Merville</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt;">&nbsp;</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt;">&nbsp;</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt;">&nbsp;</span></p>\r\n<p>&nbsp;</p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt;">&nbsp;</span></p>', '', 1);

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--
-- Structure de la table `bo_commentaire`
--

CREATE TABLE IF NOT EXISTS `bo_commentaire` (
  `id` int(11) NOT NULL AUTO_INCREMENT,
  `actualite_id` int(11) NOT NULL,
  `message` longtext NOT NULL,
  `auteur` varchar(40) NOT NULL,
  `dateAjout` datetime NOT NULL,
  `valide` tinyint(1) NOT NULL,
  PRIMARY KEY (`id`),
  KEY `bo_commentaire_3b19f4b1` (`actualite_id`)
) ENGINE=MyISAM  DEFAULT CHARSET=latin1 AUTO_INCREMENT=31 ;

--
-- Contenu de la table `bo_commentaire`
--

INSERT INTO `bo_commentaire` (`id`, `actualite_id`, `message`, `auteur`, `dateAjout`, `valide`) VALUES
(25, 54, '5510058', 'tttt', '2012-03-04 10:59:34', 0),
(23, 38, 'Bravo. Enfin une "app" vraiment utile et très bien faite.  Amitiés a toutes. ', 'Stephanie Stein', '2011-07-07 18:05:33', 1),
(22, 25, 'Bonjour\n\nA votre avis, le montant global  de cette prime pourra t il venir en déduction du Bénéfice pris en compte pour le calcul de la participation ?\n\nMerci\n\nO G', 'log_02', '2011-05-25 15:18:01', 0),
(26, 54, 'Pourquoi les articles ne changent t il pas.                        Cordialement.', 'rere', '2012-05-04 14:24:01', 0),
(27, 54, 'Saudi\n', 'saud', '2012-05-28 23:27:52', 0),
(28, 74, '', 'khadija.ajdi@gmail.com', '2013-01-22 17:12:53', 0),
(29, 9, 'Qu''est ce qu''on peux obtenir si on fais 1 faute grave par rapport à nos droit pôle emploi', 'Jérôme', '2013-02-14 16:12:11', 0),
(30, 94, 'Merci pour cette alerte en temps réel. J''attends le résultat avec impatience', 'Thomas G', '2013-07-10 20:27:39', 0);

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-- Structure de la table `bo_expertise`
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CREATE TABLE IF NOT EXISTS `bo_expertise` (
  `id` int(11) NOT NULL AUTO_INCREMENT,
  `position` int(11) NOT NULL,
  `rubrique` varchar(40) NOT NULL,
  `libelle` varchar(100) NOT NULL,
  `contenu` longtext NOT NULL,
  `valide` tinyint(1) NOT NULL,
  PRIMARY KEY (`id`)
) ENGINE=MyISAM  DEFAULT CHARSET=latin1 AUTO_INCREMENT=9 ;

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-- Contenu de la table `bo_expertise`
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INSERT INTO `bo_expertise` (`id`, `position`, `rubrique`, `libelle`, `contenu`, `valide`) VALUES
(1, 2, 'Relations collectives', '', '<p><span style="font-family: &amp;amp;quot; font-size: 10pt;">\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="text-align: justify; margin: 0cm 0cm 0pt; background: white;"><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt;"><strong>Mise en place et gestion des instances repr&eacute;sentatives du personnel,</strong></span></div>\r\n</li>\r\n</ul>\r\n<p class="MsoNormal" style="text-align: left; margin: 0cm 0cm 0pt;"><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt;"></span></p>\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="margin: 0cm 0cm 0pt; background: white;"><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt;"><strong>N&eacute;gociation d''accords collectifs,</strong></span></div>\r\n</li>\r\n</ul>\r\n<p class="MsoNormal" style="text-align: left; margin: 0cm 0cm 0pt;"><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt;"></span></p>\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="margin: 0cm 0cm 0pt; background: white;"><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt;"><strong>Am&eacute;nagements du temps de travail,</strong></span></div>\r\n</li>\r\n</ul>\r\n<p class="MsoNormal" style="text-align: left; margin: 0cm 0cm 0pt;"><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt;"></span></p>\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="text-align: justify; margin: 0cm 0cm 0pt; background: white;"><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt;"><strong>Audits sociaux &amp; Diagnostics.</strong></span></div>\r\n</li>\r\n</ul>\r\n<p class="MsoNormal" style="text-indent: -21.3pt; margin: 0cm 0cm 0pt 21.3pt; background: white; mso-list: l0 level1 lfo1;">&nbsp;</p>\r\n</span></p>\r\n<p class="MsoNormal" style="text-indent: -21.3pt; margin: 0cm 0cm 0pt 21.3pt; background: white; mso-list: l0 level1 lfo1;">&nbsp;</p>', 1),
(2, 3, 'Accompagnement des évolutions', '', '<ul>\r\n<li>\r\n<div class="MsoNormal" style="text-indent: -21.3pt; margin: 0cm 0cm 0pt 21.3pt; background: white; mso-list: l0 level1 lfo1;"><strong><span style="font-family: &amp;amp;amp; font-size: 10pt;">Audits sociaux,</span></strong></div>\r\n</li>\r\n</ul>\r\n<p class="MsoNormal" style="text-align: left; text-indent: -21.25pt; margin: 0cm 0cm 0pt 21.25pt;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="text-indent: -21.3pt; margin: 0cm 0cm 0pt 21.3pt; background: white; mso-list: l0 level1 lfo1;"><strong><span style="font-family: &amp;amp;amp; font-size: 10pt;">Restructurations,</span></strong></div>\r\n</li>\r\n</ul>\r\n<p class="MsoNormal" style="text-align: left; text-indent: -21.25pt; margin: 0cm 0cm 0pt 21.25pt;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="text-indent: -21.3pt; margin: 0cm 0cm 0pt 21.3pt; background: white; mso-list: l0 level1 lfo1;"><strong><span style="font-family: &amp;amp;amp; font-size: 10pt;">R&eacute;organisations,</span></strong></div>\r\n</li>\r\n</ul>\r\n<p class="MsoNormal" style="text-align: left; text-indent: -21.25pt; margin: 0cm 0cm 0pt 21.25pt;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="text-indent: -21.3pt; margin: 0cm 0cm 0pt 21.3pt; background: white; mso-list: l0 level1 lfo1;"><strong><span style="font-family: &amp;amp;amp; font-size: 10pt;">Licenciements collectifs et mesures d''accompagnement,</span></strong></div>\r\n</li>\r\n</ul>\r\n<p class="MsoNormal" style="text-align: left; text-indent: -21.25pt; margin: 0cm 0cm 0pt 21.25pt;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="text-indent: -21.3pt; margin: 0cm 0cm 0pt 21.3pt; background: white; mso-list: l0 level1 lfo1;"><strong><span style="font-family: &amp;amp;amp; font-size: 10pt;">Gestion Pr&eacute;visionnelle des Emplois et des Comp&eacute;tences (GPEC),</span></strong></div>\r\n</li>\r\n</ul>\r\n<p class="MsoNormal" style="text-align: left; text-indent: -21.25pt; margin: 0cm 0cm 0pt 21.25pt;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="text-indent: -21.3pt; margin: 0cm 0cm 0pt 21.3pt; background: white; mso-list: l0 level1 lfo1;"><strong><span style="font-family: &amp;amp;amp; font-size: 10pt;">Infra gouvernance et responsabilit&eacute; sociale.</span></strong></div>\r\n</li>\r\n</ul>', 1),
(3, 4, 'Rémunération & Avantages', '', '<ul>\r\n<li>\r\n<div class="MsoNormal" style="text-indent: -21.3pt; margin: 0cm 0cm 0pt 21.3pt; background: white; mso-list: l0 level1 lfo1;"><strong><span style="font-family: &amp;amp;quot; font-size: 10pt;">Optimisation des structures de r&eacute;mun&eacute;ration,</span></strong></div>\r\n</li>\r\n</ul>\r\n<p class="MsoNormal" style="margin: 0cm 0cm 0pt; background: white;"><strong><span style="font-family: &amp;amp;quot; font-size: 10pt;">&nbsp;</span></strong></p>\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="text-indent: -21.3pt; margin: 0cm 0cm 0pt 21.3pt; background: white; mso-list: l0 level1 lfo1;"><strong><span style="font-family: &amp;amp;quot; font-size: 10pt;">Participation,</span></strong></div>\r\n</li>\r\n</ul>\r\n<p class="MsoNormal" style="margin: 0cm 0cm 0pt; background: white;"><strong><span style="font-family: &amp;amp;quot; font-size: 10pt;">&nbsp;</span></strong></p>\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="text-indent: -21.3pt; margin: 0cm 0cm 0pt 21.3pt; background: white; mso-list: l0 level1 lfo1;"><strong><span style="font-family: &amp;amp;quot; font-size: 10pt;">Int&eacute;ressement,</span></strong></div>\r\n</li>\r\n</ul>\r\n<p class="MsoNormal" style="margin: 0cm 0cm 0pt; background: white;"><strong><span style="font-family: &amp;amp;quot; font-size: 10pt;">&nbsp;</span></strong></p>\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="text-indent: -21.3pt; margin: 0cm 0cm 0pt 21.3pt; background: white; mso-list: l0 level1 lfo1;"><strong><span style="font-family: &amp;amp;quot; font-size: 10pt;">PEE et PERCO,</span></strong></div>\r\n</li>\r\n</ul>\r\n<p class="MsoNormal" style="margin: 0cm 0cm 0pt; background: white;"><strong><span style="font-family: &amp;amp;quot; font-size: 10pt;">&nbsp;</span></strong></p>\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="text-indent: -21.3pt; margin: 0cm 0cm 0pt 21.3pt; background: white; mso-list: l0 level1 lfo1;"><strong><span style="font-family: &amp;amp;quot; font-size: 10pt;">Compte &eacute;pargne temps,</span></strong></div>\r\n</li>\r\n</ul>\r\n<p class="MsoNormal" style="margin: 0cm 0cm 0pt; background: white;"><strong><span style="font-family: &amp;amp;quot; font-size: 10pt;">&nbsp;</span></strong></p>\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="text-indent: -21.3pt; margin: 0cm 0cm 0pt 21.3pt; background: white; mso-list: l0 level1 lfo1;"><strong><span style="font-family: &amp;amp;quot; font-size: 10pt;">R&eacute;gimes de retraite suppl&eacute;mentaire (Art. 83, Art. 39...),</span></strong></div>\r\n</li>\r\n</ul>\r\n<p class="MsoNormal" style="margin: 0cm 0cm 0pt; background: white;"><strong><span style="font-family: &amp;amp;quot; font-size: 10pt;">&nbsp;</span></strong></p>\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="text-indent: -21.3pt; margin: 0cm 0cm 0pt 21.3pt; background: white; mso-list: l0 level1 lfo1;"><strong><span style="font-family: &amp;amp;quot; font-size: 10pt;">Pr&eacute;voyance et couverture des frais de sant&eacute;,</span></strong></div>\r\n</li>\r\n</ul>\r\n<p class="MsoNormal" style="margin: 0cm 0cm 0pt; background: white;"><strong><span style="font-family: &amp;amp;quot; font-size: 10pt;">&nbsp;</span></strong></p>\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="text-indent: -21.3pt; margin: 0cm 0cm 0pt 21.3pt; background: white; mso-list: l0 level1 lfo1;"><strong><span style="font-family: &amp;amp;quot; font-size: 10pt;">Stock-options,</span></strong></div>\r\n</li>\r\n</ul>\r\n<p class="MsoNormal" style="margin: 0cm 0cm 0pt; background: white;"><strong><span style="font-family: &amp;amp;quot; font-size: 10pt;">&nbsp;</span></strong></p>\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="text-indent: -21.3pt; margin: 0cm 0cm 0pt 21.3pt; background: white; mso-list: l0 level1 lfo1;"><strong><span style="font-family: &amp;amp;quot; font-size: 10pt;">Attribution d''actions gratuites.</span></strong></div>\r\n</li>\r\n</ul>\r\n<p>&nbsp;</p>', 1),
(4, 1, 'Relations individuelles', '', '<ul>\r\n<li>\r\n<div class="MsoNormal" style="text-indent: -21.3pt; margin: 0cm 0cm 0pt 21.3pt; background: white; mso-list: l0 level1 lfo1;"><strong><span style="font-family: &amp;amp;amp; font-size: 10pt;">R&eacute;daction des contrats,</span></strong></div>\r\n</li>\r\n</ul>\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="text-indent: -21.3pt; margin: 0cm 0cm 0pt 21.3pt; background: white; mso-list: l0 level1 lfo1;"><strong><span style="font-family: &amp;amp;amp; font-size: 10pt;">R&eacute;mun&eacute;ration,</span></strong></div>\r\n</li>\r\n</ul>\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="text-indent: -21.3pt; margin: 0cm 0cm 0pt 21.3pt; background: white; mso-list: l0 level1 lfo1;"><strong><span style="font-family: &amp;amp;amp; font-size: 10pt;">Mobilit&eacute; et expatriation,</span></strong></div>\r\n</li>\r\n</ul>\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="text-indent: -21.3pt; margin: 0cm 0cm 0pt 21.3pt; background: white; mso-list: l0 level1 lfo1;"><strong><span style="font-family: &amp;amp;amp; font-size: 10pt;">Concurrence,</span></strong></div>\r\n</li>\r\n</ul>\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="text-indent: -21.3pt; margin: 0cm 0cm 0pt 21.3pt; background: white; mso-list: l0 level1 lfo1;"><strong><span style="font-family: &amp;amp;amp; font-size: 10pt;">Statut des dirigeants et des mandataires sociaux,</span></strong></div>\r\n</li>\r\n</ul>\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="text-indent: -21.3pt; margin: 0cm 0cm 0pt 21.3pt; background: white; mso-list: l0 level1 lfo1;"><strong><span style="font-family: &amp;amp;amp; font-size: 10pt;">Sanctions disciplinaires et licenciements,</span></strong></div>\r\n</li>\r\n</ul>\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="text-indent: -21.3pt; margin: 0cm 0cm 0pt 21.3pt; background: white; mso-list: l0 level1 lfo1;"><strong><span style="font-family: &amp;amp;amp; font-size: 10pt;">M&eacute;diation et transaction.</span></strong></div>\r\n</li>\r\n</ul>', 1),
(5, 6, 'Gouvernance & RSE', '', '<ul>\r\n<li>\r\n<div class="MsoNormal" style="text-indent: -21.3pt; margin: 0cm 0cm 0pt 21.3pt; background: white; mso-list: l0 level1 lfo1;"><strong><span style="font-family: &amp;amp;quot; font-size: 10pt;">Statut des dirigeants,</span></strong></div>\r\n</li>\r\n</ul>\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="text-indent: -21.3pt; margin: 0cm 0cm 0pt 21.3pt; background: white; mso-list: l0 level1 lfo1;"><strong><span style="font-family: &amp;amp;quot; font-size: 10pt;"></span></strong><strong><span style="font-family: &amp;amp;quot; font-size: 10pt;">R&eacute;mun&eacute;ration des dirigeants,</span></strong></div>\r\n</li>\r\n</ul>\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="text-indent: -21.3pt; margin: 0cm 0cm 0pt 21.3pt; background: white; mso-list: l0 level1 lfo1;"><strong><span style="font-family: &amp;amp;quot; font-size: 10pt;"></span></strong><strong><span style="font-family: &amp;amp;quot; font-size: 10pt;">Responsabilit&eacute; des administrateurs,</span></strong></div>\r\n</li>\r\n</ul>\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="text-indent: -21.3pt; margin: 0cm 0cm 0pt 21.3pt; background: white; mso-list: l0 level1 lfo1;"><strong><span style="font-family: &amp;amp;quot; font-size: 10pt;"></span></strong><strong><span style="font-family: &amp;amp;quot; font-size: 10pt;">Conseils aux comit&eacute;s de r&eacute;mun&eacute;ration et/ou de gouvernance,</span></strong></div>\r\n</li>\r\n</ul>\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="text-indent: -21.3pt; margin: 0cm 0cm 0pt 21.3pt; background: white; mso-list: l0 level1 lfo1;"><strong><span style="font-family: &amp;amp;quot; font-size: 10pt;"></span></strong><strong><span style="font-family: &amp;amp;quot; font-size: 10pt;">Rapport sur les questions sociales,</span></strong></div>\r\n</li>\r\n</ul>\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="text-indent: -21.3pt; margin: 0cm 0cm 0pt 21.3pt; background: white; mso-list: l0 level1 lfo1;"><strong><span style="font-family: &amp;amp;quot; font-size: 10pt;"></span></strong><strong><span style="font-family: &amp;amp;quot; font-size: 10pt;">R&ocirc;le des salari&eacute;s et des instances repr&eacute;sentatives du personnel,</span></strong></div>\r\n</li>\r\n</ul>\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="text-indent: -21.3pt; margin: 0cm 0cm 0pt 21.3pt; background: white; mso-list: l0 level1 lfo1;"><strong><span style="font-family: &amp;amp;quot; font-size: 10pt;"></span></strong><strong><span style="font-family: &amp;amp;quot; font-size: 10pt;">Chartes d''&eacute;thique,</span></strong></div>\r\n</li>\r\n</ul>\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="text-indent: -21.3pt; margin: 0cm 0cm 0pt 21.3pt; background: white; mso-list: l0 level1 lfo1;"><strong><span style="font-family: &amp;amp;quot; font-size: 10pt;"></span></strong><strong><span style="font-family: &amp;amp;quot; font-size: 10pt;">Diversit&eacute; et lutte contre les discriminations,</span></strong></div>\r\n</li>\r\n</ul>\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="text-indent: -21.3pt; margin: 0cm 0cm 0pt 21.3pt; background: white; mso-list: l0 level1 lfo1;"><strong><span style="font-family: &amp;amp;quot; font-size: 10pt;"></span></strong><strong><span style="font-family: &amp;amp;quot; font-size: 10pt;">Conseils en responsabilit&eacute; soci&eacute;tale d''entreprise.</span></strong></div>\r\n</li>\r\n</ul>\r\n<p>&nbsp;</p>', 1),
(6, 7, 'Sécurité Sociale', '', '<p><strong><span style="font-family: ''Verdana'',''sans-serif''; font-size: 10pt;">\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="text-align: left; text-indent: -14.2pt; margin: 0cm 0cm 0pt 14.2pt; background: white; mso-list: l3 level1 lfo1; tab-stops: list 14.2pt;"><span>Relations et contentieux avec les organismes sociaux,</span></div>\r\n</li>\r\n</ul>\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="text-align: left; text-indent: -14.2pt; margin: 0cm 0cm 0pt 14.2pt; background: white; mso-list: l0 level1 lfo2; tab-stops: list 14.2pt;"><span>Contentieux des maladies et des risques professionnels,</span></div>\r\n</li>\r\n</ul>\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="text-align: left; text-indent: -14.2pt; margin: 0cm 0cm 0pt 14.2pt; background: white; mso-list: l1 level1 lfo3; tab-stops: list 14.2pt;"><span>Contentieux de la S&eacute;curit&eacute; Sociale,</span></div>\r\n</li>\r\n</ul>\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="text-align: left; text-indent: -14.2pt; margin: 0cm 0cm 0pt 14.2pt; background: white; mso-list: l2 level1 lfo4; tab-stops: list 14.2pt;"><strong><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; color: black; font-size: 10pt;">Hygi&egrave;ne et s&eacute;curit&eacute;.</span></strong></div>\r\n</li>\r\n</ul>\r\n<p class="MsoNormal" style="text-align: left; text-indent: -14.2pt; margin: 0cm 0cm 0pt 14.2pt; background: white; mso-list: l2 level1 lfo4; tab-stops: list 14.2pt;"><strong><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; color: black; font-size: 10pt;">&nbsp;</span></strong></p>\r\n<p class="MsoNormal" style="text-align: left; text-indent: -14.2pt; margin: 0cm 0cm 0pt 14.2pt; background: white; mso-list: l2 level1 lfo4; tab-stops: list 14.2pt;"><strong><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; color: black; font-size: 10pt;"></span></strong></p>\r\n</span></strong></p>', 1),
(7, 5, 'Résolution des conflits', '', '<ul>\r\n<li>\r\n<div class="MsoNormal" style="text-align: justify; margin: 0cm 0cm 0pt; background: white;"><strong><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt;">Optimisation des structures de r&eacute;mun&eacute;ration,</span></strong></div>\r\n</li>\r\n</ul>\r\n<p class="MsoNormal" style="margin: 0cm 0cm 0pt; background: white;"><strong><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt;"></span></strong></p>\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="margin: 0cm 0cm 0pt; background: white;"><strong><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt;">N&eacute;gociation et Transaction,</span></strong></div>\r\n</li>\r\n</ul>\r\n<p class="MsoNormal" style="margin: 0cm 0cm 0pt; background: white;"><strong><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt;"></span></strong></p>\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="margin: 0cm 0cm 0pt; background: white;"><strong><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt;">M&eacute;diations,</span></strong></div>\r\n</li>\r\n</ul>\r\n<p class="MsoNormal" style="margin: 0cm 0cm 0pt; background: white;"><strong><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt;"></span></strong></p>\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="margin: 0cm 0cm 0pt; background: white;"><strong><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt;">Arbitrages,</span></strong></div>\r\n</li>\r\n</ul>\r\n<p class="MsoNormal" style="margin: 0cm 0cm 0pt; background: white;"><strong><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt;"></span></strong></p>\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="margin: 0cm 0cm 0pt; background: white;"><strong><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt;">Gestion des pr&eacute;contentieux,</span></strong></div>\r\n</li>\r\n</ul>\r\n<p class="MsoNormal" style="margin: 0cm 0cm 0pt; background: white;"><strong><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt;"></span></strong></p>\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="text-align: justify; margin: 0cm 0cm 0pt; background: white;"><strong><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt;">Pratique contentieuse devant toutes les juridictions sociales, civiles, administratives, arbitrales et p&eacute;nales (correctionnel et Tribunal de Police).</span></strong></div>\r\n</li>\r\n</ul>\r\n<p>&nbsp;</p>', 1),
(8, 8, 'Risques professionnels', '', '<ul>\r\n<li>\r\n<div class="MsoNormal" style="text-align: justify; margin: 0cm 0cm 0pt; background: white;"><strong><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt;">Audit relatif &agrave; l''application des r&egrave;gles li&eacute;es &agrave; l''hygi&egrave;ne et la s&eacute;curit&eacute;,</span></strong></div>\r\n</li>\r\n</ul>\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="margin: 0cm 0cm 0pt; background: white;"><strong><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt;">Document unique, fiche d''entreprise, plans de pr&eacute;vention, registres,</span></strong></div>\r\n</li>\r\n</ul>\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="margin: 0cm 0cm 0pt; background: white;"><strong><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt;">D&eacute;l&eacute;gation de pouvoirs,</span></strong></div>\r\n</li>\r\n</ul>\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="margin: 0cm 0cm 0pt; background: white;"><strong><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt;">Formations sur la r&eacute;glementation et aspects techniques (stress, risques, harc&egrave;lement...),</span></strong></div>\r\n</li>\r\n</ul>\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="margin: 0cm 0cm 0pt; background: white;"><strong><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt;">Accompagnement tout au long des proc&eacute;dures AT/MP,</span></strong></div>\r\n</li>\r\n</ul>\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="margin: 0cm 0cm 0pt; background: white;"><strong><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt;">Examen du compte employeur et optimisation des taux AT,</span></strong></div>\r\n</li>\r\n</ul>\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="text-align: justify; margin: 0cm 0cm 0pt; background: white;"><strong><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt;">Assistance lors des contentieux&nbsp;: sur le caract&egrave;re professionnel (CRA, TASS, CA...), sur la tarification (CRAM, CNIT...), sur l''incapacit&eacute; (TCI, CNIT...), sur la faute inexcusable, sur la responsabilit&eacute; p&eacute;nale du chef d''entreprise.</span></strong></div>\r\n</li>\r\n</ul>\r\n<p>&nbsp;</p>', 1);

-- --------------------------------------------------------

--
-- Structure de la table `bo_indicateur`
--

CREATE TABLE IF NOT EXISTS `bo_indicateur` (
  `id` int(11) NOT NULL AUTO_INCREMENT,
  `position` int(11) NOT NULL,
  `rubrique` varchar(100) NOT NULL,
  `libelle` varchar(100) NOT NULL,
  `type_id` int(11) NOT NULL,
  `contenu` longtext NOT NULL,
  `fichier` varchar(100) NOT NULL,
  `valide` tinyint(1) NOT NULL,
  PRIMARY KEY (`id`),
  KEY `valide` (`valide`)
) ENGINE=MyISAM  DEFAULT CHARSET=latin1 AUTO_INCREMENT=28 ;

--
-- Contenu de la table `bo_indicateur`
--

INSERT INTO `bo_indicateur` (`id`, `position`, `rubrique`, `libelle`, `type_id`, `contenu`, `fichier`, `valide`) VALUES
(1, 384, 'SMIC', '', 3, '<table class="MsoNormalTable" style="width: 82%; border-collapse: collapse; mso-border-alt: solid #4F81BD 1.0pt; mso-yfti-tbllook: 1184; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-border-insideh: 1.0pt solid #4F81BD; mso-border-insidev: 1.0pt solid #4F81BD;" border="1" cellspacing="0" cellpadding="0">\r\n<tbody>\r\n<tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;">\r\n<td style="padding: 0cm 5.4pt; width: 33.34%; background-color: transparent; border: 1pt 1pt 2.25pt solid #4f81bd;" width="33%">\r\n<p class="MsoNormal" style="text-align: left; margin: 2pt 0cm;"><em style="mso-bidi-font-style: normal;"><span style="font-family: &amp;amp;quot; font-size: 10pt; mso-bidi-font-weight: bold;">(En &euro;)</span></em></p>\r\n</td>\r\n<td style="padding: 0cm 5.4pt; width: 33.34%; background-color: transparent; mso-border-left-alt: solid #4F81BD 1.0pt; border: 1pt 1pt 2.25pt medium solid solid solid none #4f81bd #4f81bd #4f81bd #f0f0f0;" width="33%">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><strong><span style="font-family: &amp;amp;quot; font-size: 10pt;">Horaire</span></strong></p>\r\n</td>\r\n<td style="padding: 0cm 5.4pt; width: 33.32%; background-color: transparent; mso-border-left-alt: solid #4F81BD 1.0pt; border: 1pt 1pt 2.25pt medium solid solid solid none #4f81bd #4f81bd #4f81bd #f0f0f0;" width="33%">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><strong><span style="font-family: &amp;amp;quot; font-size: 10pt;">Mensuel</span></strong></p>\r\n</td>\r\n</tr>\r\n<tr style="mso-yfti-irow: 1;">\r\n<td style="padding: 0cm 5.4pt; width: 33.34%; background-color: transparent; mso-border-top-alt: solid #4F81BD 1.0pt; border: medium 1pt 1pt none solid solid #f0f0f0 #4f81bd #4f81bd;" width="33%">\r\n<p class="MsoNormal" style="text-align: left; margin: 2pt 0cm;"><strong><span style="font-family: &amp;amp;quot; font-size: 10pt;">1<sup>er</sup> janvier 2011</span></strong></p>\r\n</td>\r\n<td style="padding: 0cm 5.4pt; width: 33.34%; background-color: transparent; mso-border-left-alt: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 2.25pt; border: medium 1pt 1pt medium none solid solid none #f0f0f0 #4f81bd #4f81bd #f0f0f0;" width="33%">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><span style="font-family: &amp;amp;quot; font-size: 10pt; mso-bidi-font-weight: bold;">9,00</span></p>\r\n</td>\r\n<td style="padding: 0cm 5.4pt; width: 33.32%; background-color: transparent; mso-border-left-alt: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 2.25pt; border: medium 1pt 1pt medium none solid solid none #f0f0f0 #4f81bd #4f81bd #f0f0f0;" width="33%">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><span style="font-family: &amp;amp;quot; font-size: 10pt; mso-bidi-font-weight: bold;">1.365,00</span></p>\r\n</td>\r\n</tr>\r\n<tr style="mso-yfti-irow: 2;">\r\n<td style="background: #dbe5f1; padding: 0cm 5.4pt; width: 33.34%; mso-border-top-alt: solid #4F81BD 1.0pt; border: medium 1pt 1pt none solid solid #f0f0f0 #4f81bd #4f81bd;" width="33%">\r\n<p class="MsoNormal" style="text-align: left; margin: 2pt 0cm;"><strong><span style="font-family: &amp;amp;quot; font-size: 10pt;">1<sup>er</sup> janvier 2010</span></strong></p>\r\n</td>\r\n<td style="background: #dbe5f1; padding: 0cm 5.4pt; width: 33.34%; mso-border-left-alt: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; border: medium 1pt 1pt medium none solid solid none #f0f0f0 #4f81bd #4f81bd #f0f0f0;" width="33%">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><span style="font-family: &amp;amp;quot; font-size: 10pt; mso-bidi-font-weight: bold;">8,86</span></p>\r\n</td>\r\n<td style="background: #dbe5f1; padding: 0cm 5.4pt; width: 33.32%; mso-border-left-alt: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; border: medium 1pt 1pt medium none solid solid none #f0f0f0 #4f81bd #4f81bd #f0f0f0;" width="33%">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><span style="font-family: &amp;amp;quot; font-size: 10pt; mso-bidi-font-weight: bold;">1.343,80</span></p>\r\n</td>\r\n</tr>\r\n<tr style="mso-yfti-irow: 3;">\r\n<td style="padding: 0cm 5.4pt; width: 33.34%; background-color: transparent; mso-border-top-alt: solid #4F81BD 1.0pt; border: medium 1pt 1pt none solid solid #f0f0f0 #4f81bd #4f81bd;" width="33%">\r\n<p class="MsoNormal" style="text-align: left; margin: 2pt 0cm;"><strong><span style="font-family: &amp;amp;quot; font-size: 10pt;">1<sup>er</sup> juillet 2009</span></strong></p>\r\n</td>\r\n<td style="padding: 0cm 5.4pt; width: 33.34%; background-color: transparent; mso-border-left-alt: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; border: medium 1pt 1pt medium none solid solid none #f0f0f0 #4f81bd #4f81bd #f0f0f0;" width="33%">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><span style="font-family: &amp;amp;quot; font-size: 10pt; mso-bidi-font-weight: bold;">8,82</span></p>\r\n</td>\r\n<td style="padding: 0cm 5.4pt; width: 33.32%; background-color: transparent; mso-border-left-alt: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; border: medium 1pt 1pt medium none solid solid none #f0f0f0 #4f81bd #4f81bd #f0f0f0;" width="33%">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><span style="font-family: &amp;amp;quot; font-size: 10pt; mso-bidi-font-weight: bold;">1.337,70</span></p>\r\n</td>\r\n</tr>\r\n<tr style="mso-yfti-irow: 4;">\r\n<td style="background: #dbe5f1; padding: 0cm 5.4pt; width: 33.34%; mso-border-top-alt: solid #4F81BD 1.0pt; border: medium 1pt 1pt none solid solid #f0f0f0 #4f81bd #4f81bd;" width="33%">\r\n<p class="MsoNormal" style="text-align: left; margin: 2pt 0cm;"><strong><span style="font-family: &amp;amp;quot; font-size: 10pt;">1<sup>er</sup> juillet 2008</span></strong></p>\r\n</td>\r\n<td style="background: #dbe5f1; padding: 0cm 5.4pt; width: 33.34%; mso-border-left-alt: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; border: medium 1pt 1pt medium none solid solid none #f0f0f0 #4f81bd #4f81bd #f0f0f0;" width="33%">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><span style="font-family: &amp;amp;quot; font-size: 10pt; mso-bidi-font-weight: bold;">8,71</span></p>\r\n</td>\r\n<td style="background: #dbe5f1; padding: 0cm 5.4pt; width: 33.32%; mso-border-left-alt: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; border: medium 1pt 1pt medium none solid solid none #f0f0f0 #4f81bd #4f81bd #f0f0f0;" width="33%">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><span style="font-family: &amp;amp;quot; font-size: 10pt; mso-bidi-font-weight: bold;">1.321,02</span></p>\r\n</td>\r\n</tr>\r\n<tr style="mso-yfti-irow: 5;">\r\n<td style="padding: 0cm 5.4pt; width: 33.34%; background-color: transparent; mso-border-top-alt: solid #4F81BD 1.0pt; border: medium 1pt 1pt none solid solid #f0f0f0 #4f81bd #4f81bd;" width="33%">\r\n<p class="MsoNormal" style="text-align: left; margin: 2pt 0cm;"><strong><span style="font-family: &amp;amp;quot; font-size: 10pt;">1<sup>er</sup> juillet 2007</span></strong></p>\r\n</td>\r\n<td style="padding: 0cm 5.4pt; width: 33.34%; background-color: transparent; mso-border-left-alt: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; border: medium 1pt 1pt medium none solid solid none #f0f0f0 #4f81bd #4f81bd #f0f0f0;" width="33%">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><span style="font-family: &amp;amp;quot; font-size: 10pt; mso-bidi-font-weight: bold;">8,63</span></p>\r\n</td>\r\n<td style="padding: 0cm 5.4pt; width: 33.32%; background-color: transparent; mso-border-left-alt: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; border: medium 1pt 1pt medium none solid solid none #f0f0f0 #4f81bd #4f81bd #f0f0f0;" width="33%">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><span style="font-family: &amp;amp;quot; font-size: 10pt; mso-bidi-font-weight: bold;">1.308,88</span></p>\r\n</td>\r\n</tr>\r\n<tr style="mso-yfti-irow: 6; mso-yfti-lastrow: yes;">\r\n<td style="background: #dbe5f1; padding: 0cm 5.4pt; width: 33.34%; mso-border-top-alt: solid #4F81BD 1.0pt; border: medium 1pt 1pt none solid solid #f0f0f0 #4f81bd #4f81bd;" width="33%">\r\n<p class="MsoNormal" style="text-align: left; margin: 2pt 0cm;"><strong><span style="font-family: &amp;amp;quot; font-size: 10pt;">1<sup>er</sup> juillet 2006 </span></strong></p>\r\n</td>\r\n<td style="background: #dbe5f1; padding: 0cm 5.4pt; width: 33.34%; mso-border-left-alt: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; border: medium 1pt 1pt medium none solid solid none #f0f0f0 #4f81bd #4f81bd #f0f0f0;" width="33%">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><span style="font-family: &amp;amp;quot; font-size: 10pt; mso-bidi-font-weight: bold;">8,27</span></p>\r\n</td>\r\n<td style="background: #dbe5f1; padding: 0cm 5.4pt; width: 33.32%; mso-border-left-alt: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; border: medium 1pt 1pt medium none solid solid none #f0f0f0 #4f81bd #4f81bd #f0f0f0;" width="33%">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><span style="font-family: &amp;amp;quot; font-size: 10pt; mso-bidi-font-weight: bold;">1.254,31</span></p>\r\n</td>\r\n</tr>\r\n</tbody>\r\n</table>', '', 0),
(13, 389, 'Période d''essai', 'CDI', 4, '<p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><strong style="mso-bidi-font-weight: normal;"><span style="text-decoration: underline;"><span style="font-family: ''Verdana'',''sans-serif''; font-size: 10pt;">Dur&eacute;e de la p&eacute;riode d''essai</span></span></strong><strong style="mso-bidi-font-weight: normal;"><span style="font-family: ''Verdana'',''sans-serif''; font-size: 10pt;">&nbsp;:</span></strong></p>\r\n<p class="MsoNormal" style="margin: 0cm 0cm 0pt;">&nbsp;</p>\r\n<table class="Grilleclaire-Accent1" style="border-collapse: collapse; mso-border-alt: solid #4F81BD 1.0pt; mso-yfti-tbllook: 1184; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt;" border="1" cellspacing="0" cellpadding="0">\r\n<tbody>\r\n<tr style="mso-yfti-irow: -1; mso-yfti-firstrow: yes;">\r\n<td style="padding-bottom: 0cm; padding-left: 5.4pt; width: 190.5pt; padding-right: 5.4pt; background: #dbe5f1; padding-top: 0cm; mso-background-themecolor: accent1; mso-background-themetint: 51; border: #4f81bd 1pt solid;" width="254" valign="top">\r\n<p class="MsoNormal" style="text-align: left; margin: 2pt 0cm; mso-yfti-cnfc: 5;"><strong><span style="font-family: &amp;amp;amp; font-size: 10pt;">Ouvriers et employ&eacute;s</span></strong><strong style="mso-bidi-font-weight: normal;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></strong></p>\r\n</td>\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #f0f0f0; padding-bottom: 0cm; padding-left: 5.4pt; width: 190.55pt; padding-right: 5.4pt; background: #dbe5f1; border-top: #4f81bd 1pt solid; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-left-alt: solid #4F81BD 1.0pt; mso-background-themecolor: accent1; mso-background-themetint: 51;" width="254" valign="top">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm; mso-yfti-cnfc: 1;"><span style="font-family: &amp;amp;amp; font-size: 10pt; mso-bidi-font-weight: bold;">2 mois</span><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></p>\r\n</td>\r\n</tr>\r\n<tr style="mso-yfti-irow: 0;">\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #4f81bd 1pt solid; padding-bottom: 0cm; background-color: transparent; padding-left: 5.4pt; width: 190.5pt; padding-right: 5.4pt; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-top-alt: solid #4F81BD 1.0pt;" width="254" valign="top">\r\n<p class="MsoNormal" style="text-align: left; margin: 2pt 0cm; mso-yfti-cnfc: 68;"><strong><span style="font-family: &amp;amp;amp; font-size: 10pt;">AM et techniciens</span></strong><strong style="mso-bidi-font-weight: normal;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></strong></p>\r\n</td>\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #f0f0f0; padding-bottom: 0cm; background-color: transparent; padding-left: 5.4pt; width: 190.55pt; padding-right: 5.4pt; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-left-alt: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt;" width="254" valign="top">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm; mso-yfti-cnfc: 64;"><span style="font-family: &amp;amp;amp; font-size: 10pt; mso-bidi-font-weight: bold;">3 mois</span></p>\r\n</td>\r\n</tr>\r\n<tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;">\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #4f81bd 1pt solid; padding-bottom: 0cm; padding-left: 5.4pt; width: 190.5pt; padding-right: 5.4pt; background: #dbe5f1; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-top-alt: solid #4F81BD 1.0pt; mso-background-themecolor: accent1; mso-background-themetint: 51;" width="254" valign="top">\r\n<p class="MsoNormal" style="text-align: left; margin: 2pt 0cm; mso-yfti-cnfc: 132;"><strong><span style="font-family: &amp;amp;amp; font-size: 10pt;">Cadres</span></strong><strong style="mso-bidi-font-weight: normal;"><span style="font-family: &amp;amp;amp; font-size: 10pt;">&nbsp;</span></strong></p>\r\n</td>\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #f0f0f0; padding-bottom: 0cm; padding-left: 5.4pt; width: 190.55pt; padding-right: 5.4pt; background: #dbe5f1; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-left-alt: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; mso-background-themecolor: accent1; mso-background-themetint: 51;" width="254" valign="top">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm; mso-yfti-cnfc: 128;"><span style="font-family: &amp;amp;amp; font-size: 10pt; mso-bidi-font-weight: bold;">4 mois</span></p>\r\n</td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n<p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><strong style="mso-bidi-font-weight: normal;"><span style="font-family: ''Verdana'',''sans-serif''; font-size: 10pt;">\r\n<p class="MsoNormal" style="margin: 0cm 0cm 0pt;">\r\n<p>\r\n<p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><span style="text-decoration: underline;"></span></p>\r\n<p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><span style="text-decoration: underline;">Pr&eacute;avis pendant essai</span><strong style="mso-bidi-font-weight: normal;"><span style="font-family: ''Verdana'',''sans-serif''; font-size: 10pt;">&nbsp;:</span></strong></p>\r\n</p>\r\n</p>\r\n</span></strong></p>\r\n<table class="MsoNormalTable" style="width: 82%; border-collapse: collapse; mso-border-alt: solid #4F81BD 1.0pt; mso-yfti-tbllook: 1184; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-border-insideh: 1.0pt solid #4F81BD; mso-border-insidev: 1.0pt solid #4F81BD;" border="1" cellspacing="0" cellpadding="0">\r\n<tbody>\r\n<tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;">\r\n<td style="border-bottom: #4f81bd 2.25pt solid; border-left: #4f81bd 1pt solid; padding-bottom: 0cm; background-color: transparent; padding-left: 5.4pt; width: 33.34%; padding-right: 5.4pt; border-top: #4f81bd 1pt solid; border-right: #4f81bd 1pt solid; padding-top: 0cm;" width="33%">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><strong><span style="font-family: &amp;amp;amp; font-size: 10pt;">Dur&eacute;e de pr&eacute;sence</span></strong></p>\r\n</td>\r\n<td style="border-bottom: #4f81bd 2.25pt solid; border-left: #f0f0f0; padding-bottom: 0cm; background-color: transparent; padding-left: 5.4pt; width: 33.34%; padding-right: 5.4pt; border-top: #4f81bd 1pt solid; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-left-alt: solid #4F81BD 1.0pt;" width="33%">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><strong><span style="font-family: &amp;amp;amp; font-size: 10pt;">Pr&eacute;avis en cas de rupture par l&rsquo;employeur</span></strong></p>\r\n</td>\r\n<td style="border-bottom: #4f81bd 2.25pt solid; border-left: #f0f0f0; padding-bottom: 0cm; background-color: transparent; padding-left: 5.4pt; width: 33.32%; padding-right: 5.4pt; border-top: #4f81bd 1pt solid; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-left-alt: solid #4F81BD 1.0pt;" width="33%">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><strong><span style="font-family: &amp;amp;amp; font-size: 10pt;">Pr&eacute;avis en cas de rupture par le salari&eacute;</span></strong></p>\r\n</td>\r\n</tr>\r\n<tr style="mso-yfti-irow: 1;">\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #4f81bd 1pt solid; padding-bottom: 0cm; padding-left: 5.4pt; width: 33.34%; padding-right: 5.4pt; background: #dbe5f1; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-top-alt: solid #4F81BD 1.0pt; mso-background-themecolor: accent1; mso-background-themetint: 51;" width="33%">\r\n<p class="MsoNormal" style="text-align: left; margin: 2pt 0cm;"><span style="font-family: &amp;amp;amp; font-size: 10pt; mso-bidi-font-weight: bold;">Moins de 8 jours</span></p>\r\n</td>\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #f0f0f0; padding-bottom: 0cm; padding-left: 5.4pt; width: 33.34%; padding-right: 5.4pt; background: #dbe5f1; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-left-alt: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 2.25pt; mso-background-themecolor: accent1; mso-background-themetint: 51;" width="33%">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><span style="font-family: &amp;amp;amp; font-size: 10pt; mso-bidi-font-weight: bold;">24 heures</span></p>\r\n</td>\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #f0f0f0; padding-bottom: 0cm; padding-left: 5.4pt; width: 33.32%; padding-right: 5.4pt; background: #dbe5f1; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-left-alt: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 2.25pt; mso-background-themecolor: accent1; mso-background-themetint: 51;" width="33%">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><span style="font-family: &amp;amp;amp; font-size: 10pt; mso-bidi-font-weight: bold;">24 heures</span></p>\r\n</td>\r\n</tr>\r\n<tr style="mso-yfti-irow: 2;">\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #4f81bd 1pt solid; padding-bottom: 0cm; background-color: transparent; padding-left: 5.4pt; width: 33.34%; padding-right: 5.4pt; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-top-alt: solid #4F81BD 1.0pt;" width="33%">\r\n<p class="MsoNormal" style="text-align: left; margin: 2pt 0cm;"><span style="font-family: &amp;amp;amp; font-size: 10pt; mso-bidi-font-weight: bold;">Entre 8 jours et 1 mois</span></p>\r\n</td>\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #f0f0f0; padding-bottom: 0cm; background-color: transparent; padding-left: 5.4pt; width: 33.34%; padding-right: 5.4pt; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-left-alt: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt;" width="33%">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><span style="font-family: &amp;amp;amp; font-size: 10pt; mso-bidi-font-weight: bold;">48 heures</span></p>\r\n</td>\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #f0f0f0; padding-bottom: 0cm; background-color: transparent; padding-left: 5.4pt; width: 33.32%; padding-right: 5.4pt; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-left-alt: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt;" width="33%">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><span style="font-family: &amp;amp;amp; font-size: 10pt; mso-bidi-font-weight: bold;">48 heures</span></p>\r\n</td>\r\n</tr>\r\n<tr style="mso-yfti-irow: 3;">\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #4f81bd 1pt solid; padding-bottom: 0cm; padding-left: 5.4pt; width: 33.34%; padding-right: 5.4pt; background: #dbe5f1; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-top-alt: solid #4F81BD 1.0pt; mso-background-themecolor: accent1; mso-background-themetint: 51;" width="33%">\r\n<p class="MsoNormal" style="text-align: left; margin: 2pt 0cm;"><span style="font-family: &amp;amp;amp; font-size: 10pt; mso-bidi-font-weight: bold;">Plus d&rsquo;1 mois</span></p>\r\n</td>\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #f0f0f0; padding-bottom: 0cm; padding-left: 5.4pt; width: 33.34%; padding-right: 5.4pt; background: #dbe5f1; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-left-alt: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; mso-background-themecolor: accent1; mso-background-themetint: 51;" width="33%">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><span style="font-family: &amp;amp;amp; font-size: 10pt; mso-bidi-font-weight: bold;">2 semaines</span></p>\r\n</td>\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #f0f0f0; padding-bottom: 0cm; padding-left: 5.4pt; width: 33.32%; padding-right: 5.4pt; background: #dbe5f1; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-left-alt: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; mso-background-themecolor: accent1; mso-background-themetint: 51;" width="33%">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><span style="font-family: &amp;amp;amp; font-size: 10pt; mso-bidi-font-weight: bold;">48 heures</span></p>\r\n</td>\r\n</tr>\r\n<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;">\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #4f81bd 1pt solid; padding-bottom: 0cm; background-color: transparent; padding-left: 5.4pt; width: 33.34%; padding-right: 5.4pt; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-top-alt: solid #4F81BD 1.0pt;" width="33%">\r\n<p class="MsoNormal" style="text-align: left; margin: 2pt 0cm;"><span style="font-family: &amp;amp;amp; font-size: 10pt; mso-bidi-font-weight: bold;">Plus de 3 mois</span></p>\r\n</td>\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #f0f0f0; padding-bottom: 0cm; background-color: transparent; padding-left: 5.4pt; width: 33.34%; padding-right: 5.4pt; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-left-alt: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt;" width="33%">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><span style="font-family: &amp;amp;amp; font-size: 10pt; mso-bidi-font-weight: bold;">1 mois</span></p>\r\n</td>\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #f0f0f0; padding-bottom: 0cm; background-color: transparent; padding-left: 5.4pt; width: 33.32%; padding-right: 5.4pt; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-left-alt: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt;" width="33%">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><span style="font-family: &amp;amp;amp; font-size: 10pt; mso-bidi-font-weight: bold;">48 heures</span></p>\r\n</td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>\r\n<p>&nbsp;</p>', '', 1);
INSERT INTO `bo_indicateur` (`id`, `position`, `rubrique`, `libelle`, `type_id`, `contenu`, `fichier`, `valide`) VALUES
(4, 388, 'Plafond de la Sécurité Sociale', '', 3, '<!--[if gte mso 9]><xml> <o:DocumentProperties> <o:Version>12.00</o:Version> </o:DocumentProperties> </xml><![endif]-->\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;quot; mso-bidi-font-weight: bold;">&nbsp;</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;quot; mso-bidi-font-weight: bold;">&nbsp;</span></p>\r\n<table class="MsoNormalTable" style="width: 98%; border-collapse: collapse; border: medium none;" border="1" cellspacing="0" cellpadding="0">\r\n<tbody>\r\n<tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;">\r\n<td style="width: 15.08%; border: solid #4F81BD 1.0pt; border-bottom: solid #4F81BD 2.25pt; padding: 0cm 5.4pt 0cm 5.4pt;" width="15%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 0cm; margin-bottom: 2.0pt; margin-left: 0cm; text-align: center;"><strong><em style="mso-bidi-font-style: normal;"><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">Au 1<sup>er</sup>&nbsp;janvier</span></em></strong><strong><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">&nbsp;</span></strong></p>\r\n</td>\r\n<td style="width: 16.98%; border-top: solid #4F81BD 1.0pt; border-left: none; border-bottom: solid #4F81BD 2.25pt; border-right: solid #4F81BD 1.0pt; mso-border-left-alt: solid #4F81BD 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" width="16%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 0cm; margin-bottom: 2.0pt; margin-left: 0cm; text-align: center;"><strong><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">2015</span></strong></p>\r\n</td>\r\n<td style="width: 16.98%; border-top: solid #4F81BD 1.0pt; border-left: none; border-bottom: solid #4F81BD 2.25pt; border-right: solid #4F81BD 1.0pt; mso-border-left-alt: solid #4F81BD 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" width="16%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 0cm; margin-bottom: 2.0pt; margin-left: 0cm; text-align: center;"><strong><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">2014</span></strong></p>\r\n</td>\r\n<td style="width: 16.98%; border-top: solid #4F81BD 1.0pt; border-left: none; border-bottom: solid #4F81BD 2.25pt; border-right: solid #4F81BD 1.0pt; mso-border-left-alt: solid #4F81BD 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" width="16%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 0cm; margin-bottom: 2.0pt; margin-left: 0cm; text-align: center;"><strong><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">2013</span></strong></p>\r\n</td>\r\n<td style="width: 16.98%; border-top: solid #4F81BD 1.0pt; border-left: none; border-bottom: solid #4F81BD 2.25pt; border-right: solid #4F81BD 1.0pt; mso-border-left-alt: solid #4F81BD 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" width="16%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 0cm; margin-bottom: 2.0pt; margin-left: 0cm; text-align: center;"><strong><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">2012</span></strong></p>\r\n</td>\r\n<td style="width: 16.98%; border-top: solid #4F81BD 1.0pt; border-left: none; border-bottom: solid #4F81BD 2.25pt; border-right: solid #4F81BD 1.0pt; mso-border-left-alt: solid #4F81BD 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" width="16%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 0cm; margin-bottom: 2.0pt; margin-left: 0cm; text-align: center;"><strong><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">2011</span></strong></p>\r\n</td>\r\n</tr>\r\n<tr style="mso-yfti-irow: 1;">\r\n<td style="width: 15.08%; border: solid #4F81BD 1.0pt; border-top: none; mso-border-top-alt: solid #4F81BD 1.0pt; background: #DBE5F1; padding: 0cm 5.4pt 0cm 5.4pt;" width="15%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 0cm; margin-bottom: 2.0pt; margin-left: 0cm; text-align: left;"><strong><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">Ann&eacute;e</span></strong></p>\r\n</td>\r\n<td style="width: 16.98%; border-top: none; border-left: none; border-bottom: solid #4F81BD 1.0pt; border-right: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 2.25pt; mso-border-left-alt: solid #4F81BD 1.0pt; background: #DBE5F1; padding: 0cm 5.4pt 0cm 5.4pt;" width="16%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 8.8pt; margin-bottom: 2.0pt; margin-left: 0cm; text-align: right;"><span style="font-size: 10.0pt; font-family: &amp;amp;quot; mso-bidi-font-weight: bold;">&nbsp;</span></p>\r\n38.040 &euro;</td>\r\n<td style="width: 16.98%; border-top: none; border-left: none; border-bottom: solid #4F81BD 1.0pt; border-right: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 2.25pt; mso-border-left-alt: solid #4F81BD 1.0pt; background: #DBE5F1; padding: 0cm 5.4pt 0cm 5.4pt;" width="16%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 8.8pt; margin-bottom: 2.0pt; margin-left: 0cm; text-align: right;"><span style="font-size: 10.0pt; font-family: &amp;amp;quot; mso-bidi-font-weight: bold;">&nbsp;</span></p>\r\n<span style="font-size: 10.0pt; font-family: &amp;amp;quot; mso-bidi-font-weight: bold;">37.548 &euro;</span></td>\r\n<td style="width: 16.98%; border-top: none; border-left: none; border-bottom: solid #4F81BD 1.0pt; border-right: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 2.25pt; mso-border-left-alt: solid #4F81BD 1.0pt; background: #DBE5F1; padding: 0cm 5.4pt 0cm 5.4pt;" width="16%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 8.8pt; margin-bottom: 2.0pt; margin-left: 0cm; text-align: right;"><span style="font-size: 10.0pt; font-family: &amp;amp;quot; mso-bidi-font-weight: bold;">&nbsp;</span></p>\r\n&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <span style="font-size: 10.0pt; font-family: &amp;amp;quot; mso-bidi-font-weight: bold;">37.032 &euro;</span></td>\r\n<td style="width: 16.98%; border-top: none; border-left: none; border-bottom: solid #4F81BD 1.0pt; border-right: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 2.25pt; mso-border-left-alt: solid #4F81BD 1.0pt; background: #DBE5F1; padding: 0cm 5.4pt 0cm 5.4pt;" width="16%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 8.8pt; margin-bottom: 2.0pt; margin-left: 0cm; text-align: right;"><span style="font-size: 10.0pt; font-family: &amp;amp;quot; mso-bidi-font-weight: bold;">&nbsp;</span></p>\r\n<span style="font-size: 10.0pt; font-family: &amp;amp;quot; mso-bidi-font-weight: bold;">36.372 &euro;</span></td>\r\n<td style="width: 16.98%; border-top: none; border-left: none; border-bottom: solid #4F81BD 1.0pt; border-right: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 2.25pt; mso-border-left-alt: solid #4F81BD 1.0pt; background: #DBE5F1; padding: 0cm 5.4pt 0cm 5.4pt;" width="16%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 8.8pt; margin-bottom: 2.0pt; margin-left: 0cm; text-align: right;"><span style="font-size: 10.0pt; font-family: &amp;amp;quot; mso-bidi-font-weight: bold;">35.352 &euro;</span></p>\r\n</td>\r\n</tr>\r\n<tr style="mso-yfti-irow: 2;">\r\n<td style="width: 15.08%; border: solid #4F81BD 1.0pt; border-top: none; mso-border-top-alt: solid #4F81BD 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" width="15%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 0cm; margin-bottom: 2.0pt; margin-left: 0cm; text-align: left;"><strong><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">Trimestre</span></strong></p>\r\n</td>\r\n<td style="width: 16.98%; border-top: none; border-left: none; border-bottom: solid #4F81BD 1.0pt; border-right: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; mso-border-left-alt: solid #4F81BD 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" width="16%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 8.8pt; margin-bottom: 2.0pt; margin-left: 0cm; text-align: right;"><span style="font-size: 10.0pt; font-family: &amp;amp;quot; mso-bidi-font-weight: bold;">&nbsp;</span></p>\r\n9.510 &euro;</td>\r\n<td style="width: 16.98%; border-top: none; border-left: none; border-bottom: solid #4F81BD 1.0pt; border-right: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; mso-border-left-alt: solid #4F81BD 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" width="16%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 8.8pt; margin-bottom: 2.0pt; margin-left: 0cm; text-align: right;"><span style="font-size: 10.0pt; font-family: &amp;amp;quot; mso-bidi-font-weight: bold;">&nbsp;</span></p>\r\n<span style="font-size: 10.0pt; font-family: &amp;amp;quot; mso-bidi-font-weight: bold;">9.387 &euro;</span></td>\r\n<td style="width: 16.98%; border-top: none; border-left: none; border-bottom: solid #4F81BD 1.0pt; border-right: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; mso-border-left-alt: solid #4F81BD 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" width="16%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 8.8pt; margin-bottom: 2.0pt; margin-left: 0cm; text-align: right;"><span style="font-size: 10.0pt; font-family: &amp;amp;quot; mso-bidi-font-weight: bold;">&nbsp;</span></p>\r\n&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <span style="font-size: 10.0pt; font-family: &amp;amp;quot; mso-bidi-font-weight: bold;">9.258 &euro;</span></td>\r\n<td style="width: 16.98%; border-top: none; border-left: none; border-bottom: solid #4F81BD 1.0pt; border-right: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; mso-border-left-alt: solid #4F81BD 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" width="16%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 8.8pt; margin-bottom: 2.0pt; margin-left: 0cm; text-align: right;"><span style="font-size: 10.0pt; font-family: &amp;amp;quot; mso-bidi-font-weight: bold;">&nbsp;</span></p>\r\n<span style="font-size: 10.0pt; font-family: &amp;amp;quot; mso-bidi-font-weight: bold;">9.093 &euro;</span></td>\r\n<td style="width: 16.98%; border-top: none; border-left: none; border-bottom: solid #4F81BD 1.0pt; border-right: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; mso-border-left-alt: solid #4F81BD 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" width="16%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 8.8pt; margin-bottom: 2.0pt; margin-left: 0cm; text-align: right;"><span style="font-size: 10.0pt; font-family: &amp;amp;quot; mso-bidi-font-weight: bold;">8.838 &euro;</span></p>\r\n</td>\r\n</tr>\r\n<tr style="mso-yfti-irow: 3;">\r\n<td style="width: 15.08%; border: solid #4F81BD 1.0pt; border-top: none; mso-border-top-alt: solid #4F81BD 1.0pt; background: #DBE5F1; padding: 0cm 5.4pt 0cm 5.4pt;" width="15%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 0cm; margin-bottom: 2.0pt; margin-left: 0cm; text-align: left;"><strong><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">Mois</span></strong></p>\r\n</td>\r\n<td style="width: 16.98%; border-top: none; border-left: none; border-bottom: solid #4F81BD 1.0pt; border-right: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; mso-border-left-alt: solid #4F81BD 1.0pt; background: #DBE5F1; padding: 0cm 5.4pt 0cm 5.4pt;" width="16%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 8.8pt; margin-bottom: 2.0pt; margin-left: 0cm; text-align: right;"><span style="font-size: 10.0pt; font-family: &amp;amp;quot; mso-bidi-font-weight: bold;">&nbsp;</span></p>\r\n3.170 &euro;</td>\r\n<td style="width: 16.98%; border-top: none; border-left: none; border-bottom: solid #4F81BD 1.0pt; border-right: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; mso-border-left-alt: solid #4F81BD 1.0pt; background: #DBE5F1; padding: 0cm 5.4pt 0cm 5.4pt;" width="16%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 8.8pt; margin-bottom: 2.0pt; margin-left: 0cm; text-align: right;"><span style="font-size: 10.0pt; font-family: &amp;amp;quot; mso-bidi-font-weight: bold;">&nbsp;</span></p>\r\n<span style="font-size: 10.0pt; font-family: &amp;amp;quot; mso-bidi-font-weight: bold;">3.129 &euro;</span></td>\r\n<td style="width: 16.98%; border-top: none; border-left: none; border-bottom: solid #4F81BD 1.0pt; border-right: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; mso-border-left-alt: solid #4F81BD 1.0pt; background: #DBE5F1; padding: 0cm 5.4pt 0cm 5.4pt;" width="16%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 8.8pt; margin-bottom: 2.0pt; margin-left: 0cm; text-align: right;"><span style="font-size: 10.0pt; font-family: &amp;amp;quot; mso-bidi-font-weight: bold;">&nbsp;</span></p>\r\n&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <span style="font-size: 10.0pt; font-family: &amp;amp;quot; mso-bidi-font-weight: bold;">3.086 &euro;</span></td>\r\n<td style="width: 16.98%; border-top: none; border-left: none; border-bottom: solid #4F81BD 1.0pt; border-right: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; mso-border-left-alt: solid #4F81BD 1.0pt; background: #DBE5F1; padding: 0cm 5.4pt 0cm 5.4pt;" width="16%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 8.8pt; margin-bottom: 2.0pt; margin-left: 0cm; text-align: right;"><span style="font-size: 10.0pt; font-family: &amp;amp;quot; mso-bidi-font-weight: bold;">&nbsp;</span></p>\r\n<span style="font-size: 10.0pt; font-family: &amp;amp;quot; mso-bidi-font-weight: bold;">3.031 &euro;</span></td>\r\n<td style="width: 16.98%; border-top: none; border-left: none; border-bottom: solid #4F81BD 1.0pt; border-right: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; mso-border-left-alt: solid #4F81BD 1.0pt; background: #DBE5F1; padding: 0cm 5.4pt 0cm 5.4pt;" width="16%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 8.8pt; margin-bottom: 2.0pt; margin-left: 0cm; text-align: right;"><span style="font-size: 10.0pt; font-family: &amp;amp;quot; mso-bidi-font-weight: bold;">2.946 &euro;</span></p>\r\n</td>\r\n</tr>\r\n<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;">\r\n<td style="width: 15.08%; border: solid #4F81BD 1.0pt; border-top: none; mso-border-top-alt: solid #4F81BD 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" width="15%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 0cm; margin-bottom: 2.0pt; margin-left: 0cm; text-align: left;"><strong><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">Heure</span></strong></p>\r\n</td>\r\n<td style="width: 16.98%; border-top: none; border-left: none; border-bottom: solid #4F81BD 1.0pt; border-right: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; mso-border-left-alt: solid #4F81BD 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" width="16%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 8.8pt; margin-bottom: 2.0pt; margin-left: 0cm; text-align: right;"><span style="font-size: 10.0pt; font-family: &amp;amp;quot; mso-bidi-font-weight: bold;">&nbsp;</span></p>\r\n23 &euro;</td>\r\n<td style="width: 16.98%; border-top: none; border-left: none; border-bottom: solid #4F81BD 1.0pt; border-right: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; mso-border-left-alt: solid #4F81BD 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" width="16%">&nbsp;<span style="font-size: 10.0pt; font-family: &amp;amp;quot; mso-bidi-font-weight: bold;">23 &euro;</span></td>\r\n<td style="width: 16.98%; border-top: none; border-left: none; border-bottom: solid #4F81BD 1.0pt; border-right: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; mso-border-left-alt: solid #4F81BD 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" width="16%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 8.8pt; margin-bottom: 2.0pt; margin-left: 0cm; text-align: right;"><span style="font-size: 10.0pt; font-family: &amp;amp;quot; mso-bidi-font-weight: bold;">23 &euro;</span></p>\r\n</td>\r\n<td style="width: 16.98%; border-top: none; border-left: none; border-bottom: solid #4F81BD 1.0pt; border-right: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; mso-border-left-alt: solid #4F81BD 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" width="16%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 8.8pt; margin-bottom: 2.0pt; margin-left: 0cm; text-align: right;"><span style="font-size: 10.0pt; font-family: &amp;amp;quot; mso-bidi-font-weight: bold;">23 &euro;</span></p>\r\n</td>\r\n<td style="width: 16.98%; border-top: none; border-left: none; border-bottom: solid #4F81BD 1.0pt; border-right: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; mso-border-left-alt: solid #4F81BD 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" width="16%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 8.8pt; margin-bottom: 2.0pt; margin-left: 0cm; text-align: right;"><span style="font-size: 10.0pt; font-family: &amp;amp;quot; mso-bidi-font-weight: bold;">22 &euro;</span></p>\r\n</td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;quot; mso-bidi-font-weight: bold;">&nbsp;</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;quot; mso-bidi-font-weight: bold;">Les multiples de plafond annuel de S&eacute;curit&eacute; Sociale (pour 2015)&nbsp;:</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;quot; mso-bidi-font-weight: bold;">&nbsp;</span></p>\r\n<p class="MsoNormal" style="margin-left: 14.2pt; text-indent: -14.2pt; mso-list: l0 level1 lfo1;"><span style="font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; mso-bidi-font-weight: bold;"><span style="mso-list: Ignore;">&middot;<span style="font: 7.0pt &amp;amp;quot;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><span style="font-size: 10.0pt; font-family: &amp;amp;quot; mso-bidi-font-weight: bold;">2 PASS = 76.080 &euro;</span></p>\r\n<p class="MsoNormal" style="margin-left: 14.2pt; text-indent: -14.2pt; mso-list: l0 level1 lfo1;"><span style="font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; mso-bidi-font-weight: bold;"><span style="mso-list: Ignore;">&middot;<span style="font: 7.0pt &amp;amp;quot;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><span style="font-size: 10.0pt; font-family: &amp;amp;quot; mso-bidi-font-weight: bold;">6 PASS = 228.240 &euro;</span></p>\r\n<p class="MsoNormal" style="margin-left: 14.2pt; text-indent: -14.2pt; mso-list: l0 level1 lfo1;"><span style="font-size: 10.0pt; font-family: &amp;amp;quot; mso-bidi-font-weight: bold;">.&nbsp; 10 PASS = 380.400 &euro;<br /></span></p>\r\n<p class="MsoNormal" style="margin-left: 14.2pt; text-indent: -14.2pt; mso-list: l0 level1 lfo1;"><span style="font-size: 10.0pt; font-family: &amp;amp;quot; mso-bidi-font-weight: bold;"><br 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Name="Light Shading" /> <w:LsdException Locked="false" Priority="61" SemiHidden="false"    UnhideWhenUsed="false" Name="Light List" /> <w:LsdException Locked="false" Priority="62" SemiHidden="false"    UnhideWhenUsed="false" Name="Light Grid" /> <w:LsdException Locked="false" Priority="63" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium Shading 1" /> <w:LsdException Locked="false" Priority="64" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium Shading 2" /> <w:LsdException Locked="false" Priority="65" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium List 1" /> <w:LsdException Locked="false" Priority="66" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium List 2" /> <w:LsdException Locked="false" Priority="67" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium Grid 1" /> <w:LsdException Locked="false" Priority="68" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium Grid 2" /> <w:LsdException Locked="false" Priority="69" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium Grid 3" /> <w:LsdException Locked="false" Priority="70" SemiHidden="false"    UnhideWhenUsed="false" Name="Dark List" /> <w:LsdException Locked="false" Priority="71" SemiHidden="false"    UnhideWhenUsed="false" Name="Colorful Shading" /> <w:LsdException Locked="false" Priority="72" SemiHidden="false"    UnhideWhenUsed="false" Name="Colorful List" /> <w:LsdException Locked="false" Priority="73" SemiHidden="false"    UnhideWhenUsed="false" Name="Colorful Grid" /> <w:LsdException Locked="false" Priority="60" SemiHidden="false"    UnhideWhenUsed="false" Name="Light Shading Accent 1" /> <w:LsdException Locked="false" Priority="61" SemiHidden="false"    UnhideWhenUsed="false" Name="Light List Accent 1" /> <w:LsdException Locked="false" Priority="62" SemiHidden="false"    UnhideWhenUsed="false" Name="Light Grid Accent 1" /> <w:LsdException Locked="false" Priority="63" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium Shading 1 Accent 1" /> <w:LsdException Locked="false" Priority="64" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium Shading 2 Accent 1" /> <w:LsdException Locked="false" Priority="65" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium List 1 Accent 1" /> <w:LsdException Locked="false" UnhideWhenUsed="false" Name="Revision" /> <w:LsdException Locked="false" Priority="34" SemiHidden="false"    UnhideWhenUsed="false" QFormat="true" Name="List Paragraph" /> <w:LsdException Locked="false" Priority="29" SemiHidden="false"    UnhideWhenUsed="false" QFormat="true" Name="Quote" /> <w:LsdException Locked="false" Priority="30" SemiHidden="false"    UnhideWhenUsed="false" QFormat="true" Name="Intense Quote" /> <w:LsdException Locked="false" Priority="66" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium List 2 Accent 1" /> <w:LsdException Locked="false" Priority="67" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium Grid 1 Accent 1" /> <w:LsdException Locked="false" Priority="68" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium Grid 2 Accent 1" /> <w:LsdException Locked="false" Priority="69" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium Grid 3 Accent 1" /> <w:LsdException Locked="false" Priority="70" SemiHidden="false"    UnhideWhenUsed="false" Name="Dark List Accent 1" /> <w:LsdException Locked="false" Priority="71" SemiHidden="false"    UnhideWhenUsed="false" Name="Colorful Shading Accent 1" /> <w:LsdException Locked="false" Priority="72" SemiHidden="false"    UnhideWhenUsed="false" Name="Colorful List Accent 1" /> <w:LsdException Locked="false" Priority="73" SemiHidden="false"    UnhideWhenUsed="false" Name="Colorful Grid Accent 1" /> <w:LsdException Locked="false" Priority="60" SemiHidden="false"    UnhideWhenUsed="false" Name="Light Shading Accent 2" /> <w:LsdException Locked="false" Priority="61" SemiHidden="false"    UnhideWhenUsed="false" Name="Light List Accent 2" /> <w:LsdException Locked="false" Priority="62" SemiHidden="false"    UnhideWhenUsed="false" Name="Light Grid Accent 2" /> <w:LsdException Locked="false" Priority="63" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium Shading 1 Accent 2" /> <w:LsdException Locked="false" Priority="64" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium Shading 2 Accent 2" /> <w:LsdException Locked="false" Priority="65" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium List 1 Accent 2" /> <w:LsdException Locked="false" Priority="66" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium List 2 Accent 2" /> <w:LsdException Locked="false" Priority="67" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium Grid 1 Accent 2" /> <w:LsdException Locked="false" Priority="68" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium Grid 2 Accent 2" /> <w:LsdException Locked="false" Priority="69" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium Grid 3 Accent 2" /> <w:LsdException Locked="false" Priority="70" SemiHidden="false"    UnhideWhenUsed="false" Name="Dark List Accent 2" /> <w:LsdException Locked="false" Priority="71" SemiHidden="false"    UnhideWhenUsed="false" Name="Colorful Shading Accent 2" /> <w:LsdException Locked="false" Priority="72" SemiHidden="false"    UnhideWhenUsed="false" Name="Colorful List Accent 2" /> <w:LsdException Locked="false" Priority="73" SemiHidden="false"    UnhideWhenUsed="false" Name="Colorful Grid Accent 2" /> <w:LsdException Locked="false" Priority="60" SemiHidden="false"    UnhideWhenUsed="false" Name="Light Shading Accent 3" /> <w:LsdException Locked="false" Priority="61" SemiHidden="false"    UnhideWhenUsed="false" Name="Light List Accent 3" /> <w:LsdException Locked="false" Priority="62" SemiHidden="false"    UnhideWhenUsed="false" Name="Light Grid Accent 3" /> <w:LsdException Locked="false" Priority="63" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium Shading 1 Accent 3" /> <w:LsdException Locked="false" Priority="64" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium Shading 2 Accent 3" /> <w:LsdException Locked="false" Priority="65" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium List 1 Accent 3" /> <w:LsdException Locked="false" Priority="66" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium List 2 Accent 3" /> <w:LsdException Locked="false" Priority="67" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium Grid 1 Accent 3" /> <w:LsdException Locked="false" Priority="68" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium Grid 2 Accent 3" /> <w:LsdException Locked="false" Priority="69" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium Grid 3 Accent 3" /> <w:LsdException Locked="false" Priority="70" SemiHidden="false"    UnhideWhenUsed="false" Name="Dark List Accent 3" /> <w:LsdException Locked="false" Priority="71" SemiHidden="false"    UnhideWhenUsed="false" Name="Colorful Shading Accent 3" /> <w:LsdException Locked="false" Priority="72" SemiHidden="false"    UnhideWhenUsed="false" Name="Colorful List Accent 3" /> <w:LsdException Locked="false" Priority="73" SemiHidden="false"    UnhideWhenUsed="false" Name="Colorful Grid Accent 3" /> <w:LsdException Locked="false" Priority="60" SemiHidden="false"    UnhideWhenUsed="false" Name="Light Shading Accent 4" /> <w:LsdException Locked="false" Priority="61" SemiHidden="false"    UnhideWhenUsed="false" Name="Light List Accent 4" /> <w:LsdException Locked="false" Priority="62" SemiHidden="false"    UnhideWhenUsed="false" Name="Light Grid Accent 4" /> <w:LsdException Locked="false" Priority="63" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium Shading 1 Accent 4" /> <w:LsdException Locked="false" Priority="64" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium Shading 2 Accent 4" /> <w:LsdException Locked="false" Priority="65" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium List 1 Accent 4" /> <w:LsdException Locked="false" Priority="66" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium List 2 Accent 4" /> <w:LsdException Locked="false" Priority="67" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium Grid 1 Accent 4" /> <w:LsdException Locked="false" Priority="68" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium Grid 2 Accent 4" /> <w:LsdException Locked="false" Priority="69" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium Grid 3 Accent 4" /> <w:LsdException Locked="false" Priority="70" SemiHidden="false"    UnhideWhenUsed="false" Name="Dark List Accent 4" /> <w:LsdException Locked="false" Priority="71" SemiHidden="false"    UnhideWhenUsed="false" Name="Colorful Shading Accent 4" /> <w:LsdException Locked="false" Priority="72" SemiHidden="false"    UnhideWhenUsed="false" Name="Colorful List Accent 4" /> <w:LsdException Locked="false" Priority="73" SemiHidden="false"    UnhideWhenUsed="false" Name="Colorful Grid Accent 4" /> <w:LsdException Locked="false" Priority="60" SemiHidden="false"    UnhideWhenUsed="false" Name="Light Shading Accent 5" /> <w:LsdException Locked="false" Priority="61" SemiHidden="false"    UnhideWhenUsed="false" Name="Light List Accent 5" /> <w:LsdException Locked="false" Priority="62" SemiHidden="false"    UnhideWhenUsed="false" Name="Light Grid Accent 5" /> <w:LsdException Locked="false" Priority="63" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium Shading 1 Accent 5" /> <w:LsdException Locked="false" Priority="64" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium Shading 2 Accent 5" /> <w:LsdException Locked="false" Priority="65" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium List 1 Accent 5" /> <w:LsdException Locked="false" Priority="66" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium List 2 Accent 5" /> <w:LsdException Locked="false" Priority="67" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium Grid 1 Accent 5" /> <w:LsdException Locked="false" Priority="68" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium Grid 2 Accent 5" /> <w:LsdException Locked="false" Priority="69" SemiHidden="false"    UnhideWhenUsed="false" Name="Medium Grid 3 Accent 5" /> <w:LsdException Locked="false" Priority="70" SemiHidden="false"    UnhideWhenUsed="false" Name="Dark List Accent 5" /> <w:LsdException Locked="false" Priority="71" SemiHidden="false"    UnhideWhenUsed="false" Name="Colorful Shading Accent 5" /> <w:LsdException Locked="false" Priority="72" SemiHidden="false"    UnhideWhenUsed="false" Name="Colorful List Accent 5" /> <w:LsdException Locked="false" Priority="73" SemiHidden="false"    UnhideWhenUsed="false" Name="Colorful Grid Accent 5" /> <w:LsdException Locked="false" Priority="60" SemiHidden="false"    UnhideWhenUsed="false" Name="Light Shading Accent 6" /> <w:LsdException Locked="false" Priority="61" SemiHidden="false"    UnhideWhenUsed="false" Name="Light List Accent 6" /> <w:LsdException Locked="false" Priority="62" SemiHidden="false"    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"    UnhideWhenUsed="false" Name="Dark List Accent 6" /> <w:LsdException Locked="false" Priority="71" SemiHidden="false"    UnhideWhenUsed="false" Name="Colorful Shading Accent 6" /> <w:LsdException Locked="false" Priority="72" SemiHidden="false"    UnhideWhenUsed="false" Name="Colorful List Accent 6" /> <w:LsdException Locked="false" Priority="73" SemiHidden="false"    UnhideWhenUsed="false" Name="Colorful Grid Accent 6" /> <w:LsdException Locked="false" Priority="19" SemiHidden="false"    UnhideWhenUsed="false" QFormat="true" Name="Subtle Emphasis" /> <w:LsdException Locked="false" Priority="21" SemiHidden="false"    UnhideWhenUsed="false" QFormat="true" Name="Intense Emphasis" /> <w:LsdException Locked="false" Priority="31" SemiHidden="false"    UnhideWhenUsed="false" QFormat="true" Name="Subtle Reference" /> <w:LsdException Locked="false" Priority="32" 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] --><!--[if gte mso 9]><xml> <o:shapedefaults v:ext="edit" spidmax="2049" /> </xml><![endif]--><!--[if gte mso 9]><xml> <o:shapelayout v:ext="edit"> <o:idmap v:ext="edit" data="1" /> </o:shapelayout></xml><![endif]-->', '', 1);
INSERT INTO `bo_indicateur` (`id`, `position`, `rubrique`, `libelle`, `type_id`, `contenu`, `fichier`, `valide`) VALUES
(5, 392, 'Minimum garanti', '', 3, '<!--[if gte mso 9]><xml> <o:DocumentProperties> <o:Version>12.00</o:Version> </o:DocumentProperties> </xml><![endif]--> \r\n<table class="MsoNormalTable" style="width: 82%; border-collapse: collapse; border: medium none;" border="1" cellspacing="0" cellpadding="0">\r\n<tbody>\r\n<tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;">\r\n<td style="width: 50.0%; border: solid #4F81BD 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" width="50%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 0cm; margin-bottom: 2.0pt; margin-left: 0cm; text-align: left;"><strong><span style="font-size: 10.0pt; font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;;">1<sup>er </sup>janvier   2014</span></strong></p>\r\n</td>\r\n<td style="width: 50.0%; border: solid #4F81BD 1.0pt; border-left: none; mso-border-left-alt: solid #4F81BD 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" width="50%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 0cm; margin-bottom: 2.0pt; margin-left: 0cm; text-align: center;"><span style="font-size: 10.0pt; font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;;">3,51 &euro;</span></p>\r\n</td>\r\n</tr>\r\n<tr style="mso-yfti-irow: 1;">\r\n<td style="width: 50.0%; border: solid #4F81BD 1.0pt; border-top: none; mso-border-top-alt: solid #4F81BD 1.0pt; background: #C6D9F1; padding: 0cm 5.4pt 0cm 5.4pt;" width="50%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 0cm; margin-bottom: 2.0pt; margin-left: 0cm; text-align: left;"><strong><span style="font-size: 10.0pt; font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;;">1<sup>er</sup> janvier 2013</span></strong></p>\r\n</td>\r\n<td style="width: 50.0%; border-top: none; border-left: none; border-bottom: solid #4F81BD 1.0pt; border-right: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; mso-border-left-alt: solid #4F81BD 1.0pt; background: #C6D9F1; padding: 0cm 5.4pt 0cm 5.4pt;" width="50%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 0cm; margin-bottom: 2.0pt; margin-left: 0cm; text-align: center;"><span style="font-size: 10.0pt; font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;;">3,49 &euro;</span></p>\r\n</td>\r\n</tr>\r\n<tr style="mso-yfti-irow: 2;">\r\n<td style="width: 50.0%; border: solid #4F81BD 1.0pt; border-top: none; mso-border-top-alt: solid #4F81BD 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" width="50%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 0cm; margin-bottom: 2.0pt; margin-left: 0cm; text-align: left;"><strong><span style="font-size: 10.0pt; font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;;">1<sup>er</sup> juillet 2012</span></strong></p>\r\n</td>\r\n<td style="width: 50.0%; border-top: none; border-left: none; border-bottom: solid #4F81BD 1.0pt; border-right: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; mso-border-left-alt: solid #4F81BD 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" width="50%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 0cm; margin-bottom: 2.0pt; margin-left: 0cm; text-align: center;"><span style="font-size: 10.0pt; font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;;">3,49 &euro;</span></p>\r\n</td>\r\n</tr>\r\n<tr style="mso-yfti-irow: 3;">\r\n<td style="width: 50.0%; border: solid #4F81BD 1.0pt; border-top: none; mso-border-top-alt: solid #4F81BD 1.0pt; background: #C6D9F1; padding: 0cm 5.4pt 0cm 5.4pt;" width="50%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 0cm; margin-bottom: 2.0pt; margin-left: 0cm; text-align: left;"><strong><span style="font-size: 10.0pt; font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;;">1<sup>er</sup> janvier 2011</span></strong></p>\r\n</td>\r\n<td style="width: 50.0%; border-top: none; border-left: none; border-bottom: solid #4F81BD 1.0pt; border-right: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; mso-border-left-alt: solid #4F81BD 1.0pt; background: #C6D9F1; padding: 0cm 5.4pt 0cm 5.4pt;" width="50%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 0cm; margin-bottom: 2.0pt; margin-left: 0cm; text-align: center;"><span style="font-size: 10.0pt; font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;;">3,36 &euro;</span></p>\r\n</td>\r\n</tr>\r\n<tr style="mso-yfti-irow: 4;">\r\n<td style="width: 50.0%; border: solid #4F81BD 1.0pt; border-top: none; mso-border-top-alt: solid #4F81BD 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" width="50%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 0cm; margin-bottom: 2.0pt; margin-left: 0cm; text-align: left;"><strong><span style="font-size: 10.0pt; font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;;">1<sup>er</sup> janvier 2010</span></strong></p>\r\n</td>\r\n<td style="width: 50.0%; border-top: none; border-left: none; border-bottom: solid #4F81BD 1.0pt; border-right: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; mso-border-left-alt: solid #4F81BD 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" width="50%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 0cm; margin-bottom: 2.0pt; margin-left: 0cm; text-align: center;"><span style="font-size: 10.0pt; font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;;">3,31 &euro;</span></p>\r\n</td>\r\n</tr>\r\n<tr style="mso-yfti-irow: 5;">\r\n<td style="width: 50.0%; border: solid #4F81BD 1.0pt; border-top: none; mso-border-top-alt: solid #4F81BD 1.0pt; background: #C6D9F1; padding: 0cm 5.4pt 0cm 5.4pt;" width="50%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 0cm; margin-bottom: 2.0pt; margin-left: 0cm; text-align: left;"><strong><span style="font-size: 10.0pt; font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;;">1<sup>er</sup> juillet   2009</span></strong></p>\r\n</td>\r\n<td style="width: 50.0%; border-top: none; border-left: none; border-bottom: solid #4F81BD 1.0pt; border-right: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; mso-border-left-alt: solid #4F81BD 1.0pt; background: #C6D9F1; padding: 0cm 5.4pt 0cm 5.4pt;" width="50%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 0cm; margin-bottom: 2.0pt; margin-left: 0cm; text-align: center;"><span style="font-size: 10.0pt; font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;;">3,31 &euro;</span></p>\r\n</td>\r\n</tr>\r\n<tr style="mso-yfti-irow: 6; mso-yfti-lastrow: yes;">\r\n<td style="width: 50.0%; border: solid #4F81BD 1.0pt; border-top: none; mso-border-top-alt: solid #4F81BD 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" width="50%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 0cm; margin-bottom: 2.0pt; margin-left: 0cm; text-align: left;"><strong><span style="font-size: 10.0pt; font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;;">1<sup>er</sup> juillet   2008</span></strong></p>\r\n</td>\r\n<td style="width: 50.0%; border-top: none; border-left: none; border-bottom: solid #4F81BD 1.0pt; border-right: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; mso-border-left-alt: solid #4F81BD 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" width="50%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 0cm; margin-bottom: 2.0pt; margin-left: 0cm; text-align: center;"><span style="font-size: 10.0pt; font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;;">3,28 &euro;</span></p>\r\n</td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n<!--[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 /> 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5.4pt;\r\n	mso-para-margin:0cm;\r\n	mso-para-margin-bottom:.0001pt;\r\n	mso-pagination:widow-orphan;\r\n	font-size:11.0pt;\r\n	font-family:"Calibri","sans-serif";\r\n	mso-ascii-font-family:Calibri;\r\n	mso-ascii-theme-font:minor-latin;\r\n	mso-fareast-font-family:"Times New Roman";\r\n	mso-fareast-theme-font:minor-fareast;\r\n	mso-hansi-font-family:Calibri;\r\n	mso-hansi-theme-font:minor-latin;\r\n	mso-bidi-font-family:"Times New Roman";\r\n	mso-bidi-theme-font:minor-bidi;}\r\n</style>\r\n<![endif]--><!--[if gte mso 9]><xml> <o:shapedefaults v:ext="edit" spidmax="1026" /> </xml><![endif]--><!--[if gte mso 9]><xml> <o:shapelayout v:ext="edit"> <o:idmap v:ext="edit" data="1" /> </o:shapelayout></xml><![endif]-->', '', 1),
(6, 394, 'Valeur du point retraite (annuelle)', '2014', 3, '<table class="MsoNormalTable" style="width: 82%; border-collapse: collapse; mso-border-alt: solid #4F81BD 1.0pt; mso-yfti-tbllook: 1184; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-border-insideh: 1.0pt solid #4F81BD; mso-border-insidev: 1.0pt solid #4F81BD;" border="1" cellspacing="0" cellpadding="0">\r\n<tbody>\r\n<tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;">\r\n<td style="padding-bottom: 0cm; padding-left: 5.4pt; width: 50%; padding-right: 5.4pt; background: #d3dfee; padding-top: 0cm; border: #4f81bd 1pt solid;" width="50%" valign="top">\r\n<p class="MsoNormal" style="text-align: left; margin: 2pt 0cm;"><strong><span style="font-family: &amp;quot;Verdana&amp;quot;,&amp;quot;sans-serif&amp;quot;; font-size: 10pt;">Arrco</span></strong></p>\r\n</td>\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #f0f0f0; padding-bottom: 0cm; padding-left: 5.4pt; width: 50%; padding-right: 5.4pt; background: #d3dfee; border-top: #4f81bd 1pt solid; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-left-alt: solid #4F81BD 1.0pt;" width="50%" valign="top">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><span style="font-family: &amp;quot;Verdana&amp;quot;,&amp;quot;sans-serif&amp;quot;; font-size: 10pt;">1,2513</span></p>\r\n</td>\r\n</tr>\r\n<tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;">\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #4f81bd 1pt solid; padding-bottom: 0cm; background-color: transparent; padding-left: 5.4pt; width: 50%; padding-right: 5.4pt; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-top-alt: solid #4F81BD 1.0pt;" width="50%" valign="top">\r\n<p class="MsoNormal" style="text-align: left; margin: 2pt 0cm;"><strong><span style="font-family: &amp;quot;Verdana&amp;quot;,&amp;quot;sans-serif&amp;quot;; font-size: 10pt;">Agirc</span></strong></p>\r\n</td>\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #f0f0f0; padding-bottom: 0cm; background-color: transparent; padding-left: 5.4pt; width: 50%; padding-right: 5.4pt; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-left-alt: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt;" width="50%" valign="top">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><span style="font-family: &amp;quot;Verdana&amp;quot;,&amp;quot;sans-serif&amp;quot;; font-size: 10pt;">0,4352</span></p>\r\n</td>\r\n</tr>\r\n</tbody>\r\n</table>', '', 1),
(10, 396, 'Taux d''intérêt légal', '', 3, '<table class="MsoNormalTable" style="width: 82%; border-collapse: collapse; mso-border-alt: solid #4F81BD 1.0pt; mso-yfti-tbllook: 1184; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-border-insideh: 1.0pt solid #4F81BD; mso-border-insidev: 1.0pt solid #4F81BD;" border="1" cellspacing="0" cellpadding="0">\r\n<tbody>\r\n<tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;">\r\n<td style="border-bottom: #4f81bd 2.25pt solid; border-left: #4f81bd 1pt solid; padding-bottom: 0cm; background-color: transparent; padding-left: 5.4pt; width: 100%; padding-right: 5.4pt; border-top: #4f81bd 1pt solid; border-right: #4f81bd 1pt solid; padding-top: 0cm;" colspan="2" width="100%">\r\n<p class="MsoNormal" style="text-align: left; margin: 2pt 0cm;"><strong><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt;">Au 1<sup>er</sup> f&eacute;vrier</span></strong></p>\r\n</td>\r\n</tr>\r\n<tr style="mso-yfti-irow: 1;">\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #4f81bd 1pt solid; padding-bottom: 0cm; background-color: transparent; padding-left: 5.4pt; width: 50%; padding-right: 5.4pt; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-top-alt: solid #4F81BD 1.0pt;" width="50%" valign="top">\r\n<p class="MsoNormal" style="text-align: left; margin: 2pt 0cm;"><strong><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt;">2012</span></strong></p>\r\n</td>\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #f0f0f0; padding-bottom: 0cm; background-color: transparent; padding-left: 5.4pt; width: 50%; padding-right: 5.4pt; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-left-alt: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt;" width="50%" valign="top">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt;">0,71%</span></p>\r\n</td>\r\n</tr>\r\n<tr style="mso-yfti-irow: 2;">\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #4f81bd 1pt solid; padding-bottom: 0cm; padding-left: 5.4pt; width: 50%; padding-right: 5.4pt; background: #d3dfee; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-top-alt: solid #4F81BD 1.0pt;" width="50%" valign="top">\r\n<p class="MsoNormal" style="text-align: left; margin: 2pt 0cm;"><strong><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt;">2011</span></strong></p>\r\n</td>\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #f0f0f0; padding-bottom: 0cm; padding-left: 5.4pt; width: 50%; padding-right: 5.4pt; background: #d3dfee; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-left-alt: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt;" width="50%" valign="top">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt;">0,38%</span></p>\r\n</td>\r\n</tr>\r\n<tr style="mso-yfti-irow: 3;">\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #4f81bd 1pt solid; padding-bottom: 0cm; background-color: transparent; padding-left: 5.4pt; width: 50%; padding-right: 5.4pt; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-top-alt: solid #4F81BD 1.0pt;" width="50%" valign="top">\r\n<p class="MsoNormal" style="text-align: left; margin: 2pt 0cm;"><strong><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt;">2010</span></strong></p>\r\n</td>\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #f0f0f0; padding-bottom: 0cm; background-color: transparent; padding-left: 5.4pt; width: 50%; padding-right: 5.4pt; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-left-alt: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt;" width="50%" valign="top">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt;">0,65%</span></p>\r\n</td>\r\n</tr>\r\n<tr style="mso-yfti-irow: 4;">\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #4f81bd 1pt solid; padding-bottom: 0cm; padding-left: 5.4pt; width: 50%; padding-right: 5.4pt; background: #d3dfee; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-top-alt: solid #4F81BD 1.0pt;" width="50%" valign="top">\r\n<p class="MsoNormal" style="text-align: left; margin: 2pt 0cm;"><strong><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt;">2009</span></strong></p>\r\n</td>\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #f0f0f0; padding-bottom: 0cm; padding-left: 5.4pt; width: 50%; padding-right: 5.4pt; background: #d3dfee; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-left-alt: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt;" width="50%" valign="top">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt;">3,79%</span></p>\r\n</td>\r\n</tr>\r\n<tr style="mso-yfti-irow: 5; mso-yfti-lastrow: yes;">\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #4f81bd 1pt solid; padding-bottom: 0cm; background-color: transparent; padding-left: 5.4pt; width: 50%; padding-right: 5.4pt; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-top-alt: solid #4F81BD 1.0pt;" width="50%" valign="top">\r\n<p class="MsoNormal" style="text-align: left; margin: 2pt 0cm;"><strong><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt;">2008</span></strong></p>\r\n</td>\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #f0f0f0; padding-bottom: 0cm; background-color: transparent; padding-left: 5.4pt; width: 50%; padding-right: 5.4pt; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-left-alt: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt;" width="50%" valign="top">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt;">3,99%</span></p>\r\n</td>\r\n</tr>\r\n</tbody>\r\n</table>', '', 1),
(18, 385, 'Réduction de charges sociales patronales Fillon', '+ de 19 salariés', 4, '<p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><strong><span style="font-family: &amp;amp;amp; color: black; font-size: 10pt;">Coefficient : (0,26/0,6) x [1,6 x (Smic annuel / R&eacute;mun&eacute;ration annuelle brute*) &ndash; 1]</span></strong></p>\r\n<p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><em style="mso-bidi-font-style: normal;"><span style="font-family: &amp;amp;amp; color: black; font-size: 10pt; mso-bidi-font-weight: bold;">&nbsp;</span></em></p>\r\n<p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><em style="mso-bidi-font-style: normal;"><span style="font-family: &amp;amp;amp; color: black; font-size: 10pt; mso-bidi-font-weight: bold;">&nbsp;</span></em></p>\r\n<p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><em style="mso-bidi-font-style: normal;"><span style="font-family: &amp;amp;amp; color: black; font-size: 10pt; mso-bidi-font-weight: bold;">&nbsp;</span></em></p>\r\n<p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><strong><em style="mso-bidi-font-style: normal;"><span style="font-family: &amp;amp;amp; color: black; font-size: 11pt;">*</span></em></strong><em style="mso-bidi-font-style: normal;"><span style="font-family: &amp;amp;amp; color: black; font-size: 10pt; mso-bidi-font-weight: bold;"> Hors heures suppl&eacute;mentaires et compl&eacute;mentaires</span></em></p>', '', 1),
(19, 387, 'Réduction de charges sociales patronales Fillon', '- de 20 salariés', 4, '<p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><strong><span style="font-family: &amp;quot;Verdana&amp;quot;,&amp;quot;sans-serif&amp;quot;; color: black; font-size: 10pt;">(0,281/0,6) x [1,6 x (Smic annuel / R&eacute;mun&eacute;ration annuelle brute*) &ndash; 1]</span></strong></p>\r\n<p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><em style="mso-bidi-font-style: normal;"><span style="font-family: &amp;quot;Verdana&amp;quot;,&amp;quot;sans-serif&amp;quot;; color: black; font-size: 10pt; mso-bidi-font-weight: bold;">&nbsp;</span></em></p>\r\n<p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><em style="mso-bidi-font-style: normal;"><span style="font-family: &amp;quot;Verdana&amp;quot;,&amp;quot;sans-serif&amp;quot;; color: black; font-size: 10pt; mso-bidi-font-weight: bold;">&nbsp;</span></em></p>\r\n<p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><em style="mso-bidi-font-style: normal;"><span style="font-family: &amp;quot;Verdana&amp;quot;,&amp;quot;sans-serif&amp;quot;; color: black; font-size: 10pt; mso-bidi-font-weight: bold;">&nbsp;</span></em></p>\r\n<p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><strong><em style="mso-bidi-font-style: normal;"><span style="font-family: &amp;quot;Arial&amp;quot;,&amp;quot;sans-serif&amp;quot;; color: black; font-size: 11pt;">*</span></em></strong><em style="mso-bidi-font-style: normal;"><span style="font-family: &amp;quot;Arial&amp;quot;,&amp;quot;sans-serif&amp;quot;; color: black; font-size: 10pt; mso-bidi-font-weight: bold;"> Hors heures suppl&eacute;mentaires et compl&eacute;mentaires</span></em></p>', '', 1),
(20, 386, 'Avantage nourriture', '2014', 3, '<p class="MsoNormal" style="text-align: left; text-indent: -21.25pt; margin: 0cm 0cm 0pt 21.25pt; mso-list: l0 level1 lfo1; tab-stops: list 21.3pt;"><span style="font-family: Wingdings; color: #1f497d; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-weight: bold;"><span style="mso-list: Ignore;"><span style="font-size: small;">n</span><span style="font: 7pt &amp;amp;amp;">&nbsp;&nbsp;&nbsp; </span></span></span><strong><span style="font-family: &amp;amp;amp; color: black; font-size: 10pt;">1 repas : </span></strong><span style="font-family: &amp;amp;amp; color: black; font-size: 10pt; mso-bidi-font-weight: bold;">4,60 &euro;</span></p>\r\n<p class="MsoNormal" style="text-align: left; margin: 0cm 0cm 0pt 21.25pt;"><span style="font-family: &amp;amp;amp; color: black; font-size: 10pt; mso-bidi-font-weight: bold;">&nbsp;</span></p>\r\n<p class="MsoNormal" style="text-align: left; text-indent: -21.25pt; margin: 0cm 0cm 0pt 21.25pt; mso-list: l0 level1 lfo1; tab-stops: list 21.3pt;"><span style="font-family: Wingdings; color: #1f497d; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-weight: bold;"><span style="mso-list: Ignore;"><span style="font-size: small;">n</span><span style="font: 7pt &amp;amp;amp;">&nbsp;&nbsp;&nbsp; </span></span></span><strong><span style="font-family: &amp;amp;amp; color: black; font-size: 10pt;">2 repas</span></strong><span style="font-family: &amp;amp;amp; color: black; font-size: 10pt; mso-bidi-font-weight: bold;"> (1 journ&eacute;e) : 9,20 &euro;</span></p>', '', 1),
(21, 390, 'Frais professionnels 2014', 'Frais de nourriture', 3, '<table class="MsoNormalTable" style="border-collapse: collapse; mso-border-alt: solid #4F81BD 1.0pt; mso-yfti-tbllook: 1184; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-border-insideh: 1.0pt solid #4F81BD; mso-border-insidev: 1.0pt solid #4F81BD;" border="1" cellspacing="0" cellpadding="0">\r\n<tbody>\r\n<tr style="height: 28.3pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes;">\r\n<td style="padding-bottom: 0cm; padding-left: 5.4pt; width: 260.55pt; padding-right: 5.4pt; background: #dbe5f1; height: 28.3pt; padding-top: 0cm; border: #4f81bd 1pt solid;" width="347">\r\n<p class="MsoNormal" style="text-align: left; margin: 2pt 0cm;"><strong><span style="font-family: &amp;amp;amp; font-size: 10pt;">Restauration sur le lieu de travail</span></strong></p>\r\n</td>\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #f0f0f0; padding-bottom: 0cm; padding-left: 5.4pt; width: 120.5pt; padding-right: 5.4pt; background: #dbe5f1; height: 28.3pt; border-top: #4f81bd 1pt solid; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-left-alt: solid #4F81BD 1.0pt;" width="161">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><strong><span style="font-family: &amp;amp;amp; font-size: 10pt;">6,10 &euro;</span></strong></p>\r\n</td>\r\n</tr>\r\n<tr style="height: 28.3pt; mso-yfti-irow: 1;">\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #4f81bd 1pt solid; padding-bottom: 0cm; background-color: transparent; padding-left: 5.4pt; width: 260.55pt; padding-right: 5.4pt; height: 28.3pt; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-top-alt: solid #4F81BD 1.0pt;" width="347">\r\n<p class="MsoNormal" style="text-align: left; margin: 2pt -5.4pt 2pt 0cm;"><strong><span style="font-family: &amp;amp;amp; font-size: 10pt;">Repas en cas de d&eacute;placement professionnel (par repas)</span></strong></p>\r\n</td>\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #f0f0f0; padding-bottom: 0cm; background-color: transparent; padding-left: 5.4pt; width: 120.5pt; padding-right: 5.4pt; height: 28.3pt; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-left-alt: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt;" width="161">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><span style="font-family: &amp;amp;amp; font-size: 10pt; mso-bidi-font-weight: bold;">17,90 &euro;</span></p>\r\n</td>\r\n</tr>\r\n<tr style="height: 28.3pt; mso-yfti-irow: 2; mso-yfti-lastrow: yes;">\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #4f81bd 1pt solid; padding-bottom: 0cm; padding-left: 5.4pt; width: 260.55pt; padding-right: 5.4pt; background: #dbe5f1; height: 28.3pt; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-top-alt: solid #4F81BD 1.0pt;" width="347">\r\n<p class="MsoNormal" style="text-align: left; margin: 2pt 0cm;"><strong><span style="font-family: &amp;amp;amp; font-size: 10pt;">Repas ou restauration hors entreprise</span></strong></p>\r\n</td>\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #f0f0f0; padding-bottom: 0cm; padding-left: 5.4pt; width: 120.5pt; padding-right: 5.4pt; background: #dbe5f1; height: 28.3pt; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-left-alt: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt;" width="161">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><span style="font-family: &amp;amp;amp; font-size: 10pt; mso-bidi-font-weight: bold;">8,70 &euro;</span></p>\r\n</td>\r\n</tr>\r\n</tbody>\r\n</table>', '', 1),
(12, 397, 'Droit Individuel à la Formation', 'Calcul', 4, '<ul>\r\n<li>\r\n<div class="MsoNormal" style="text-align: justify; margin: 0cm 0cm 0pt; tab-stops: list 21.3pt;"><strong><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; color: black; font-size: 10pt; mso-bidi-font-weight: bold;">Un CDI Temps plein acquiert 20&nbsp;heures/an (sauf disposition conventionnelle pr&eacute;voyant une dur&eacute;e sup&eacute;rieure).</span></strong></div>\r\n</li>\r\n</ul>\r\n<ul>\r\n<li>\r\n<div class="MsoNormal" style="text-align: justify; margin: 0cm 0cm 0pt; tab-stops: list 21.3pt;"><strong><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; color: black; font-size: 10pt; mso-bidi-font-weight: bold;">Les droits acquis annuellement peuvent &ecirc;tre cumul&eacute;s sur 6&nbsp;ans (Plafonn&eacute; &agrave; 120&nbsp;heures).</span><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; color: black; font-size: 10pt;"></span></strong></div>\r\n</li>\r\n</ul>\r\n<p>&nbsp;</p>', '', 1);
INSERT INTO `bo_indicateur` (`id`, `position`, `rubrique`, `libelle`, `type_id`, `contenu`, `fichier`, `valide`) VALUES
(14, 391, 'Période d''essai', 'CDD', 4, '<p><span style="font-size: small;"><strong style="mso-bidi-font-weight: normal;"><span style="font-family: &amp;amp;amp;">\r\n<p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><strong style="mso-bidi-font-weight: normal;"><span style="font-family: ''Verdana'',''sans-serif''; font-size: 10pt;"><span style="text-decoration: underline;">Dur&eacute;e de la p&eacute;riode d''essai</span></span></strong><strong style="mso-bidi-font-weight: normal;"><span style="font-family: ''Verdana'',''sans-serif''; font-size: 10pt;">&nbsp;:</span></strong></p>\r\n</span></strong></span></p>\r\n<p class="MsoNormal" style="margin: 0cm 0cm 0pt;">\r\n<table class="MsoNormalTable" style="width: 82%; border-collapse: collapse; mso-border-alt: solid #4F81BD 1.0pt; mso-yfti-tbllook: 1184; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-border-insideh: 1.0pt solid #4F81BD; mso-border-insidev: 1.0pt solid #4F81BD;" border="1" cellspacing="0" cellpadding="0">\r\n<tbody>\r\n<tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;">\r\n<td style="border-bottom: #4f81bd 2.25pt solid; border-left: #4f81bd 1pt solid; padding-bottom: 0cm; padding-left: 5.4pt; width: 50.02%; padding-right: 5.4pt; background: #dbe5f1; border-top: #4f81bd 1pt solid; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-background-themecolor: accent1; mso-background-themetint: 51;" width="50%">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><strong><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt;">Contrat d&rsquo;une dur&eacute;e initiale <br />de moins de 6 mois</span></strong></p>\r\n</td>\r\n<td style="border-bottom: #4f81bd 2.25pt solid; border-left: #f0f0f0; padding-bottom: 0cm; padding-left: 5.4pt; width: 49.98%; padding-right: 5.4pt; background: #dbe5f1; border-top: #4f81bd 1pt solid; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-left-alt: solid #4F81BD 1.0pt; mso-background-themecolor: accent1; mso-background-themetint: 51;" width="49%">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt; mso-bidi-font-weight: bold;">1 jour par semaine <br />dans la imite de 2 semaines</span></p>\r\n</td>\r\n</tr>\r\n<tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;">\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #4f81bd 1pt solid; padding-bottom: 0cm; padding-left: 5.4pt; width: 50.02%; padding-right: 5.4pt; background: #dbe5f1; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-top-alt: solid #4F81BD 2.25pt; mso-background-themecolor: accent1; mso-background-themetint: 51;" width="50%">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><strong><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt;">Contrat d&rsquo;une dur&eacute;e initiale<br />sup&eacute;rieure &agrave; 6 mois</span></strong></p>\r\n</td>\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #f0f0f0; padding-bottom: 0cm; padding-left: 5.4pt; width: 49.98%; padding-right: 5.4pt; background: #dbe5f1; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-left-alt: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 2.25pt; mso-background-themecolor: accent1; mso-background-themetint: 51;" width="49%">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt; mso-bidi-font-weight: bold;">1 mois</span></p>\r\n</td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n</p>\r\n<p class="MsoNormal" style="margin: 0cm 0cm 0pt;">&nbsp;</p>\r\n<p><span style="font-size: small;"><strong style="mso-bidi-font-weight: normal;"><span style="font-family: &amp;amp;amp;">\r\n<p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><strong style="mso-bidi-font-weight: normal;"><span style="font-family: ''Verdana'',''sans-serif''; font-size: 10pt;"><span style="text-decoration: underline;">D&eacute;lai de pr&eacute;venance pendant essai (uniquement pour les contrats de plus de 7 semaines)</span></span></strong><strong style="mso-bidi-font-weight: normal;"><span style="font-family: ''Verdana'',''sans-serif''; font-size: 10pt;">&nbsp;:</span></strong></p>\r\n</span></strong></span></p>\r\n<p class="MsoNormal" style="margin: 0cm 0cm 0pt;">\r\n<table class="MsoNormalTable" style="width: 82%; border-collapse: collapse; mso-border-alt: solid #4F81BD 1.0pt; mso-yfti-tbllook: 1184; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-border-insideh: 1.0pt solid #4F81BD; mso-border-insidev: 1.0pt solid #4F81BD;" border="1" cellspacing="0" cellpadding="0">\r\n<tbody>\r\n<tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;">\r\n<td style="border-bottom: #4f81bd 2.25pt solid; border-left: #4f81bd 1pt solid; padding-bottom: 0cm; padding-left: 5.4pt; width: 50%; padding-right: 5.4pt; background: #dbe5f1; border-top: #4f81bd 1pt solid; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-background-themecolor: accent1; mso-background-themetint: 51;" width="50%">\r\n<p class="MsoNormal" style="text-align: left; margin: 2pt 0cm;"><strong><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt;">Dur&eacute;e de pr&eacute;sence</span></strong></p>\r\n</td>\r\n<td style="border-bottom: #4f81bd 2.25pt solid; border-left: #f0f0f0; padding-bottom: 0cm; padding-left: 5.4pt; width: 50%; padding-right: 5.4pt; background: #dbe5f1; border-top: #4f81bd 1pt solid; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-left-alt: solid #4F81BD 1.0pt; mso-background-themecolor: accent1; mso-background-themetint: 51;" width="50%">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><strong><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt;">Pr&eacute;venance en cas de rupture</span></strong></p>\r\n</td>\r\n</tr>\r\n<tr style="mso-yfti-irow: 1;">\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #4f81bd 1pt solid; padding-bottom: 0cm; background-color: transparent; padding-left: 5.4pt; width: 50%; padding-right: 5.4pt; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-top-alt: solid #4F81BD 1.0pt;" width="50%">\r\n<p class="MsoNormal" style="text-align: left; margin: 2pt 0cm;"><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt; mso-bidi-font-weight: bold;">Moins de 8 jours</span></p>\r\n</td>\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #f0f0f0; padding-bottom: 0cm; background-color: transparent; padding-left: 5.4pt; width: 50%; padding-right: 5.4pt; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-left-alt: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt;" width="50%">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt; mso-bidi-font-weight: bold;">24 heures</span></p>\r\n</td>\r\n</tr>\r\n<tr style="mso-yfti-irow: 2; mso-yfti-lastrow: yes;">\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #4f81bd 1pt solid; padding-bottom: 0cm; background-color: transparent; padding-left: 5.4pt; width: 50%; padding-right: 5.4pt; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-top-alt: solid #4F81BD 1.0pt;" width="50%">\r\n<p class="MsoNormal" style="text-align: left; margin: 2pt 0cm;"><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt; mso-bidi-font-weight: bold;">Plus de 8 jours</span></p>\r\n</td>\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #f0f0f0; padding-bottom: 0cm; background-color: transparent; padding-left: 5.4pt; width: 50%; padding-right: 5.4pt; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-left-alt: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt;" width="50%">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; font-size: 10pt; mso-bidi-font-weight: bold;">48 heures</span></p>\r\n</td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n</p>\r\n<p class="MsoNormal" style="margin: 0cm 0cm 0pt;">&nbsp;</p>', '', 1),
(15, 393, 'Indemnité de licenciement', 'Légale', 4, '<p><span style="font-family: ''Verdana'',''sans-serif''; color: black; font-size: 10pt; mso-bidi-font-weight: bold;">\r\n<p class="MsoNormal" style="text-align: justify; margin: 0cm 0cm 0pt;"><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; color: black; font-size: 10pt; mso-bidi-font-weight: bold;">A partir d''un an de pr&eacute;sence : 1/5<sup>&egrave;me</sup> de mois par ann&eacute;e d''anciennet&eacute; + 2/15<sup>&egrave;me</sup>&nbsp;mois par ann&eacute;e d''anciennet&eacute; au-del&agrave; de 10 ans.</span></p>\r\n<p class="MsoNormal" style="text-align: justify; margin: 0cm 0cm 0pt;"><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; color: black; font-size: 10pt; mso-bidi-font-weight: bold;">&nbsp;</span></p>\r\n<p class="MsoNormal" style="text-align: justify; margin: 0cm 0cm 0pt;"><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; color: black; font-size: 10pt; mso-bidi-font-weight: bold;">L''assiette de calcul est celle r&eacute;sultant de la formule la plus avantageuse pour le salari&eacute; entre :</span></p>\r\n<p class="MsoNormal" style="text-align: justify; margin: 0cm 0cm 0pt;"><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; color: black; font-size: 10pt; mso-bidi-font-weight: bold;"></span></p>\r\n<ul style="text-align: justify;">\r\n<li>\r\n<div class="MsoNormal" style="text-align: left; margin: 0cm 0cm 0pt; tab-stops: list 21.3pt;"><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; color: black; font-size: 10pt; mso-bidi-font-weight: bold;">1/12<sup>&egrave;me</sup> de la r&eacute;mun&eacute;ration brute des 12&nbsp;derniers mois pr&eacute;c&eacute;dant le licenciement&nbsp;;</span></div>\r\n</li>\r\n</ul>\r\n<p class="MsoNormal" style="text-align: justify; margin: 0cm 0cm 0pt 21.25pt;"><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; color: black; font-size: 10pt; mso-bidi-font-weight: bold;"></span></p>\r\n<ul style="text-align: justify;">\r\n<li>\r\n<div class="MsoNormal" style="text-align: justify; margin: 0cm 0cm 0pt; tab-stops: list 21.3pt;"><span style="font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;; color: black; font-size: 10pt; mso-bidi-font-weight: bold;">ou 1/3 des 3&nbsp;derniers mois (toute prime ou gratification de caract&egrave;re annuel ou exceptionnel &eacute;tant alors pris en compte prorata temporis).</span></div>\r\n</li>\r\n</ul>\r\n<p class="MsoNormal" style="text-align: justify; text-indent: -21.25pt; margin: 0cm 0cm 0pt 21.25pt; mso-list: l0 level1 lfo1; tab-stops: list 21.3pt;">&nbsp;</p>\r\n</span></p>\r\n<p class="MsoNormal" style="text-align: left; text-indent: -21.25pt; margin: 0cm 0cm 0pt 21.25pt; mso-list: l0 level1 lfo1; tab-stops: list 21.3pt;">&nbsp;</p>', '', 1),
(16, 395, 'Indemnité de licenciement', 'Syntec', 4, '<p><strong>\r\n<p class="MsoNormal" style="text-align: left; margin: 0cm 0cm 0pt;"><span style="font-family: &amp;amp;quot; font-size: 10pt; mso-bidi-font-weight: bold;">A partir de 2 ans d''anciennet&eacute; :</span></p>\r\n<p class="MsoNormal" style="text-align: left; margin: 0cm 0cm 0pt;">&nbsp;</p>\r\n<table class="MsoNormalTable" style="width: 82%; border-collapse: collapse; mso-border-alt: solid #4F81BD 1.0pt; mso-yfti-tbllook: 1184; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-border-insideh: 1.0pt solid #4F81BD; mso-border-insidev: 1.0pt solid #4F81BD;" border="1" cellspacing="0" cellpadding="0">\r\n<tbody>\r\n<tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;">\r\n<td style="border-bottom: #4f81bd 2.25pt solid; border-left: #f0f0f0; padding-bottom: 0cm; background-color: transparent; padding-left: 5.4pt; width: 16.3%; padding-right: 5.4pt; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm;" width="16%">\r\n<p class="MsoNormal" style="text-align: left; margin: 2pt 0cm;"><strong><span style="font-family: ''Verdana'',''sans-serif''; font-size: 10pt;">&nbsp;</span></strong></p>\r\n</td>\r\n<td style="border-bottom: #4f81bd 2.25pt solid; border-left: #f0f0f0; padding-bottom: 0cm; background-color: transparent; padding-left: 5.4pt; width: 41.86%; padding-right: 5.4pt; border-top: #4f81bd 1pt solid; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-left-alt: solid #4F81BD 1.0pt;" width="41%">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><strong><span style="font-family: ''Verdana'',''sans-serif''; font-size: 10pt;">Moins de 20&nbsp;ans d&rsquo;anciennet&eacute;</span></strong></p>\r\n</td>\r\n<td style="border-bottom: #4f81bd 2.25pt solid; border-left: #f0f0f0; padding-bottom: 0cm; background-color: transparent; padding-left: 5.4pt; width: 41.86%; padding-right: 5.4pt; border-top: #4f81bd 1pt solid; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-left-alt: solid #4F81BD 1.0pt;" width="41%">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><strong><span style="font-family: ''Verdana'',''sans-serif''; font-size: 10pt;">20&nbsp;ans d&rsquo;anciennet&eacute; et plus</span></strong></p>\r\n</td>\r\n</tr>\r\n<tr style="mso-yfti-irow: 1;">\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #4f81bd 1pt solid; padding-bottom: 0cm; padding-left: 5.4pt; width: 16.3%; padding-right: 5.4pt; background: #d3dfee; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-top-alt: solid #4F81BD 1.0pt;" width="16%">\r\n<p class="MsoNormal" style="text-align: left; margin: 2pt 0cm;"><strong><span style="font-family: ''Verdana'',''sans-serif''; font-size: 10pt;">ETAM</span></strong></p>\r\n</td>\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #f0f0f0; padding-bottom: 0cm; padding-left: 5.4pt; width: 41.86%; padding-right: 5.4pt; background: #d3dfee; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-left-alt: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt;" width="41%">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><span style="font-family: ''Verdana'',''sans-serif''; font-size: 10pt;">0,25&nbsp;mois par ann&eacute;e de pr&eacute;sence</span></p>\r\n</td>\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #f0f0f0; padding-bottom: 0cm; padding-left: 5.4pt; width: 41.86%; padding-right: 5.4pt; background: #d3dfee; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-left-alt: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt;" width="41%">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><span style="font-family: ''Verdana'',''sans-serif''; font-size: 10pt;">0,3 mois par ann&eacute;e de pr&eacute;sence<br /> (max. 10 mois)</span></p>\r\n</td>\r\n</tr>\r\n<tr style="mso-yfti-irow: 2; mso-yfti-lastrow: yes;">\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #4f81bd 1pt solid; padding-bottom: 0cm; background-color: transparent; padding-left: 5.4pt; width: 16.3%; padding-right: 5.4pt; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-top-alt: solid #4F81BD 1.0pt;" width="16%">\r\n<p class="MsoNormal" style="text-align: left; margin: 2pt 0cm;"><strong><span style="font-family: ''Verdana'',''sans-serif''; font-size: 10pt;">Cadres</span></strong></p>\r\n</td>\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #f0f0f0; padding-bottom: 0cm; background-color: transparent; padding-left: 5.4pt; width: 83.7%; padding-right: 5.4pt; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-left-alt: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt;" colspan="2" width="83%">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><span style="font-family: ''Verdana'',''sans-serif''; font-size: 10pt;">0,3 mois par ann&eacute;e de pr&eacute;sence (max. 12 mois)</span></p>\r\n</td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n</strong></p>', '', 1),
(24, 399, 'Barème kilométrique - Vélomoteurs / Scooters ', '2014', 3, '<table class="MsoNormalTable" style="width: 82%; border-collapse: collapse; mso-border-alt: solid #4F81BD 1.0pt; mso-yfti-tbllook: 1184; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-border-insideh: 1.0pt solid #4F81BD; mso-border-insidev: 1.0pt solid #4F81BD; mso-border-left-alt: solid #4F81BD 1.5pt;" border="1" cellspacing="0" cellpadding="0">\r\n<tbody>\r\n<tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;">\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #4f81bd 1.5pt solid; padding-bottom: 0cm; background-color: transparent; padding-left: 5.4pt; width: 100%; padding-right: 5.4pt; border-top: #4f81bd 1pt solid; border-right: #4f81bd 1pt solid; padding-top: 0cm;" colspan="2" width="100%">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><strong><span style="font-family: &amp;quot;Verdana&amp;quot;,&amp;quot;sans-serif&amp;quot;; font-size: 10pt;">Puissance&nbsp;: Moins de 50 CC</span></strong></p>\r\n</td>\r\n</tr>\r\n<tr style="mso-yfti-irow: 1;">\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #4f81bd 1.5pt solid; padding-bottom: 0cm; padding-left: 5.4pt; width: 50%; padding-right: 5.4pt; background: #d3dfee; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-top-alt: solid #4F81BD 1.0pt;" width="50%" valign="top">\r\n<p class="MsoNormal" style="text-align: left; margin: 2pt 0cm;"><strong><span style="font-family: &amp;quot;Verdana&amp;quot;,&amp;quot;sans-serif&amp;quot;; font-size: 10pt;">Jusqu&rsquo;&agrave; 2.000 km</span></strong></p>\r\n</td>\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #f0f0f0; padding-bottom: 0cm; padding-left: 5.4pt; width: 50%; padding-right: 5.4pt; background: #d3dfee; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-left-alt: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt;" width="50%" valign="top">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><span style="font-family: &amp;quot;Verdana&amp;quot;,&amp;quot;sans-serif&amp;quot;; font-size: 10pt;">0,266 &euro;</span></p>\r\n</td>\r\n</tr>\r\n<tr style="mso-yfti-irow: 2;">\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #4f81bd 1.5pt solid; padding-bottom: 0cm; background-color: transparent; padding-left: 5.4pt; width: 50%; padding-right: 5.4pt; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-top-alt: solid #4F81BD 1.0pt;" width="50%" valign="top">\r\n<p class="MsoNormal" style="text-align: left; margin: 2pt 0cm;"><strong><span style="font-family: &amp;quot;Verdana&amp;quot;,&amp;quot;sans-serif&amp;quot;; font-size: 10pt;">De 2.001 km &agrave; 5.000 km</span></strong></p>\r\n</td>\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #f0f0f0; padding-bottom: 0cm; background-color: transparent; padding-left: 5.4pt; width: 50%; padding-right: 5.4pt; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-left-alt: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt;" width="50%" valign="top">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><span style="font-family: &amp;quot;Verdana&amp;quot;,&amp;quot;sans-serif&amp;quot;; font-size: 10pt;">406 &euro; + (d x 0,063)</span></p>\r\n</td>\r\n</tr>\r\n<tr style="mso-yfti-irow: 3; mso-yfti-lastrow: yes;">\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #4f81bd 1.5pt solid; padding-bottom: 0cm; padding-left: 5.4pt; width: 50%; padding-right: 5.4pt; background: #d3dfee; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-top-alt: solid #4F81BD 1.0pt;" width="50%" valign="top">\r\n<p class="MsoNormal" style="text-align: left; margin: 2pt 0cm;"><strong><span style="font-family: &amp;quot;Verdana&amp;quot;,&amp;quot;sans-serif&amp;quot;; font-size: 10pt;">Au-del&agrave; de 5.000&nbsp;km</span></strong></p>\r\n</td>\r\n<td style="border-bottom: #4f81bd 1pt solid; border-left: #f0f0f0; padding-bottom: 0cm; padding-left: 5.4pt; width: 50%; padding-right: 5.4pt; background: #d3dfee; border-top: #f0f0f0; border-right: #4f81bd 1pt solid; padding-top: 0cm; mso-border-left-alt: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt;" width="50%" valign="top">\r\n<p class="MsoNormal" style="text-align: center; margin: 2pt 0cm;"><span style="font-family: &amp;quot;Verdana&amp;quot;,&amp;quot;sans-serif&amp;quot;; font-size: 10pt;">0,144 &euro;</span></p>\r\n</td>\r\n</tr>\r\n</tbody>\r\n</table>', '', 1);
INSERT INTO `bo_indicateur` (`id`, `position`, `rubrique`, `libelle`, `type_id`, `contenu`, `fichier`, `valide`) VALUES
(25, 400, 'Indices des prix', 'Tous ménages', 3, '<!--[if gte mso 9]><xml> <o:DocumentProperties> <o:Version>12.00</o:Version> </o:DocumentProperties> </xml><![endif]--> \r\n<table class="MsoNormalTable" style="width: 82%; border-collapse: collapse; border: medium none;" border="1" cellspacing="0" cellpadding="0">\r\n<tbody>\r\n<tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;">\r\n<td style="width: 19.94%; border-top: none; border-left: none; border-bottom: solid #4F81BD 2.25pt; border-right: solid #4F81BD 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" width="19%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 0cm; margin-bottom: 2.0pt; margin-left: 0cm; text-align: left;"><strong><span style="font-size: 10.0pt; font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;;">&nbsp;</span></strong></p>\r\n</td>\r\n<td style="width: 26.68%; border-top: solid #4F81BD 1.0pt; border-left: none; border-bottom: solid #4F81BD 2.25pt; border-right: solid #4F81BD 1.0pt; mso-border-left-alt: solid #4F81BD 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" width="26%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 0cm; margin-bottom: 2.0pt; margin-left: 0cm; text-align: center;"><strong><span style="font-size: 10.0pt; font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;;">Indice des prix   tous m&eacute;nages</span></strong></p>\r\n</td>\r\n<td style="width: 26.7%; border-top: solid #4F81BD 1.0pt; border-left: none; border-bottom: solid #4F81BD 2.25pt; border-right: solid #4F81BD 1.0pt; mso-border-left-alt: solid #4F81BD 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" width="26%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 0cm; margin-bottom: 2.0pt; margin-left: 0cm; text-align: center;"><strong><span style="font-size: 10.0pt; font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;;">Hausse mensuelle</span></strong></p>\r\n</td>\r\n<td style="width: 26.68%; border-top: solid #4F81BD 1.0pt; border-left: none; border-bottom: solid #4F81BD 2.25pt; border-right: solid #4F81BD 1.0pt; mso-border-left-alt: solid #4F81BD 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" width="26%">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 0cm; margin-bottom: 2.0pt; margin-left: 0cm; text-align: center;"><strong><span style="font-size: 10.0pt; font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;;">Hausse des   12&nbsp;derniers mois</span></strong></p>\r\n</td>\r\n</tr>\r\n<tr style="mso-yfti-irow: 1;">\r\n<td style="width: 19.94%; border: solid #4F81BD 1.0pt; border-top: none; mso-border-top-alt: solid #4F81BD 1.0pt; background: #D3DFEE; padding: 0cm 5.4pt 0cm 5.4pt;" width="19%" valign="top">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 0cm; margin-bottom: 2.0pt; margin-left: 0cm; text-align: left;"><strong><span style="font-size: 10.0pt; font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;;">Mai 2013</span></strong></p>\r\n</td>\r\n<td style="width: 26.68%; border-top: none; border-left: none; border-bottom: solid #4F81BD 1.0pt; border-right: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; mso-border-left-alt: solid #4F81BD 1.0pt; background: #D3DFEE; padding: 0cm 5.4pt 0cm 5.4pt;" width="26%" valign="top">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 0cm; margin-bottom: 2.0pt; margin-left: 0cm; text-align: center;"><span style="font-size: 10.0pt; font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;;">125,38</span></p>\r\n</td>\r\n<td style="width: 26.7%; border-top: none; border-left: none; border-bottom: solid #4F81BD 1.0pt; border-right: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; mso-border-left-alt: solid #4F81BD 1.0pt; background: #D3DFEE; padding: 0cm 5.4pt 0cm 5.4pt;" width="26%" valign="top">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 27.8pt; margin-bottom: 2.0pt; margin-left: 0cm; text-align: right;"><span style="font-size: 10.0pt; font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;;">0,1%</span></p>\r\n</td>\r\n<td style="width: 26.68%; border-top: none; border-left: none; border-bottom: solid #4F81BD 1.0pt; border-right: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; mso-border-left-alt: solid #4F81BD 1.0pt; background: #D3DFEE; padding: 0cm 5.4pt 0cm 5.4pt;" width="26%" valign="top">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 0cm; margin-bottom: 2.0pt; margin-left: 0cm; text-align: center;"><span style="font-size: 10.0pt; font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;;">0,8%</span></p>\r\n</td>\r\n</tr>\r\n<tr style="mso-yfti-irow: 2;">\r\n<td style="width: 19.94%; border: solid #4F81BD 1.0pt; border-top: none; mso-border-top-alt: solid #4F81BD 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" width="19%" valign="top">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 0cm; margin-bottom: 2.0pt; margin-left: 0cm; text-align: left;"><strong><span style="font-size: 10.0pt; font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;;">Juin 2013</span></strong></p>\r\n</td>\r\n<td style="width: 26.68%; border-top: none; border-left: none; border-bottom: solid #4F81BD 1.0pt; border-right: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; mso-border-left-alt: solid #4F81BD 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" width="26%" valign="top">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 0cm; margin-bottom: 2.0pt; margin-left: 0cm; text-align: center;"><span style="font-size: 10.0pt; font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;;">125,58</span></p>\r\n</td>\r\n<td style="width: 26.7%; border-top: none; border-left: none; border-bottom: solid #4F81BD 1.0pt; border-right: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; mso-border-left-alt: solid #4F81BD 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" width="26%" valign="top">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 27.8pt; margin-bottom: 2.0pt; margin-left: 0cm; text-align: right;"><span style="font-size: 10.0pt; font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;;">0,2%</span></p>\r\n</td>\r\n<td style="width: 26.68%; border-top: none; border-left: none; border-bottom: solid #4F81BD 1.0pt; border-right: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; mso-border-left-alt: solid #4F81BD 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" width="26%" valign="top">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 0cm; margin-bottom: 2.0pt; margin-left: 0cm; text-align: center;"><span style="font-size: 10.0pt; font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;;">0,9%</span></p>\r\n</td>\r\n</tr>\r\n<tr style="mso-yfti-irow: 3;">\r\n<td style="width: 19.94%; border: solid #4F81BD 1.0pt; border-top: none; mso-border-top-alt: solid #4F81BD 1.0pt; background: #D3DFEE; padding: 0cm 5.4pt 0cm 5.4pt;" width="19%" valign="top">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 0cm; margin-bottom: 2.0pt; margin-left: 0cm; text-align: left;"><strong><span style="font-size: 10.0pt; font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;;">Juillet 2013</span></strong></p>\r\n</td>\r\n<td style="width: 26.68%; border-top: none; border-left: none; border-bottom: solid #4F81BD 1.0pt; border-right: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; mso-border-left-alt: solid #4F81BD 1.0pt; background: #D3DFEE; padding: 0cm 5.4pt 0cm 5.4pt;" width="26%" valign="top">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 0cm; margin-bottom: 2.0pt; margin-left: 0cm; text-align: center;"><span style="font-size: 10.0pt; font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;;">125,21</span></p>\r\n</td>\r\n<td style="width: 26.7%; border-top: none; border-left: none; border-bottom: solid #4F81BD 1.0pt; border-right: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; mso-border-left-alt: solid #4F81BD 1.0pt; background: #D3DFEE; padding: 0cm 5.4pt 0cm 5.4pt;" width="26%" valign="top">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 27.8pt; margin-bottom: 2.0pt; margin-left: 0cm; text-align: right;"><span style="font-size: 10.0pt; font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;;">&ndash; 0,3%</span></p>\r\n</td>\r\n<td style="width: 26.68%; border-top: none; border-left: none; border-bottom: solid #4F81BD 1.0pt; border-right: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; mso-border-left-alt: solid #4F81BD 1.0pt; background: #D3DFEE; padding: 0cm 5.4pt 0cm 5.4pt;" width="26%" valign="top">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 0cm; margin-bottom: 2.0pt; margin-left: 0cm; text-align: center;"><span style="font-size: 10.0pt; font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;;">1,1%</span></p>\r\n</td>\r\n</tr>\r\n<tr style="mso-yfti-irow: 4;">\r\n<td style="width: 19.94%; border: solid #4F81BD 1.0pt; border-top: none; mso-border-top-alt: solid #4F81BD 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" width="19%" valign="top">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 0cm; margin-bottom: 2.0pt; margin-left: 0cm; text-align: left;"><strong><span style="font-size: 10.0pt; font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;;">Ao&ucirc;t 2013</span></strong></p>\r\n</td>\r\n<td style="width: 26.68%; border-top: none; border-left: none; border-bottom: solid #4F81BD 1.0pt; border-right: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; mso-border-left-alt: solid #4F81BD 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" width="26%" valign="top">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 0cm; margin-bottom: 2.0pt; margin-left: 0cm; text-align: center;"><span style="font-size: 10.0pt; font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;;">127,73</span></p>\r\n</td>\r\n<td style="width: 26.7%; border-top: none; border-left: none; border-bottom: solid #4F81BD 1.0pt; border-right: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; mso-border-left-alt: solid #4F81BD 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" width="26%" valign="top">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 27.8pt; margin-bottom: 2.0pt; margin-left: 0cm; text-align: right;"><span style="font-size: 10.0pt; font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;;">&ndash; 0,3%</span></p>\r\n</td>\r\n<td style="width: 26.68%; border-top: none; border-left: none; border-bottom: solid #4F81BD 1.0pt; border-right: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; mso-border-left-alt: solid #4F81BD 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" width="26%" valign="top">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 0cm; margin-bottom: 2.0pt; margin-left: 0cm; text-align: center;"><span style="font-size: 10.0pt; font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;;">0,9%</span></p>\r\n</td>\r\n</tr>\r\n<tr style="mso-yfti-irow: 5; mso-yfti-lastrow: yes;">\r\n<td style="width: 19.94%; border: solid #4F81BD 1.0pt; border-top: none; mso-border-top-alt: solid #4F81BD 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" width="19%" valign="top">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 0cm; margin-bottom: 2.0pt; margin-left: 0cm; text-align: left;"><strong><span style="font-size: 10.0pt; font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;;">Novembre 2013</span></strong></p>\r\n</td>\r\n<td style="width: 26.68%; border-top: none; border-left: none; border-bottom: solid #4F81BD 1.0pt; border-right: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; mso-border-left-alt: solid #4F81BD 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" width="26%" valign="top">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 0cm; margin-bottom: 2.0pt; margin-left: 0cm; text-align: center;"><span style="font-size: 10.0pt; font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;;">127,21</span></p>\r\n</td>\r\n<td style="width: 26.7%; border-top: none; border-left: none; border-bottom: solid #4F81BD 1.0pt; border-right: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; mso-border-left-alt: solid #4F81BD 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" width="26%" valign="top">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 27.8pt; margin-bottom: 2.0pt; margin-left: 0cm; text-align: right;"><span style="font-size: 10.0pt; font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;;">0,0%</span></p>\r\n</td>\r\n<td style="width: 26.68%; border-top: none; border-left: none; border-bottom: solid #4F81BD 1.0pt; border-right: solid #4F81BD 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; mso-border-left-alt: solid #4F81BD 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" width="26%" valign="top">\r\n<p class="MsoNormal" style="margin-top: 2.0pt; margin-right: 0cm; margin-bottom: 2.0pt; margin-left: 0cm; text-align: center;"><span style="font-size: 10.0pt; font-family: &quot;Verdana&quot;,&quot;sans-serif&quot;;">0,7%</span></p>\r\n</td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n<!--[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> 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