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<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>
<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">&nbsp;</span></p>
<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>
<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>
<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>
<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>
<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>
<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>
<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>
<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>
<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>
<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>
<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>
<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>
<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>
<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>
<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>
<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>
<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">Le projet pr&eacute;voit ainsi que&nbsp;:</span></p>
<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>
<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>
<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>
<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>
<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>
<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>
<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>
<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>
<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>
<p class="MsoNormal">&nbsp;</p>
<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;quot;">St&eacute;phanie Serror<br /></span></p>
<p class="MsoNormal"><span style="font-size: 10.0pt;">&nbsp;</span></p>