Extract from the Decree of 28-10-1935

 

Section 2- 

§ 1 - The social insurance resources are constituted, apart from the State contributions, by quarterly payments half at the expense of the insured and retained during his pay at least once a month and half at the expense of the employer. It is the latter who falls under the sanctions provided for inarticle 4 below, the payment of this double contribution.

§ 2. - To determine, at the time of each pay, the amount of the remuneration on which the worker's contribution and the employer's contribution must be calculated, the employer deducts from the sums due to the insured the amount of the family allowances which would be included therein. and adds thereto, where applicable, the benefits in kind from which the insured benefited during the period in question; these benefits are assessed under the conditions set out in1(8).

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The sum to be taken as the basis of the calculation at the time of each pay is rounded down to the lower franc if it does not reach 100 francs and if it exceeds 100 francs to the multiple of 5 francs immediately below.

The rate of the worker's contribution to be deducted from the salary is 6% of the sum thus obtained. The employer's contribution is equal to the worker's contribution. The amount of the double contribution rounded to the nearest franc.

§ 3 An employer employing ten insured persons or less pays the contribution referred to in the preceding paragraph at a post office. If he has more than ten insured persons, he is released by a postal transfer order to the account opened at the Caisse des dépôts et consignations, in application of paragraph 12 of this article.

An employer who employs at least ten insured persons may also adopt this last mode of release if he holds a postal account.

An order of the Ministers of Labor and Post, Telegraph and Telephone specifies the conditions under which these payments must be made.

§ 4. - In support of the quarterly payments is attached, for each insured person, a sheet on which the employer is required to indicate the professional specialty of the insured person, the total contribution and the remuneration on which this contribution is calculated for the quarter of validity of the slip. These slips are sent free of charge to the insured, each year, by the regional social insurance service.. If the insured fails to present his quarterly slip, the employer is required to request a duplicate which is delivered to him by the regional service.

Within ten days of the quarter following the end of their period of validity, the quarterly slips must be either delivered to the post office or sent by the employer to the regional service, accompanied by the postal transfer order drawn up for the all of the contribution owed by the same employer, according to the mode of release provided for.

The model of the quarterly sheets is set by order of the Minister of Labour; these slips must include a detachable part to be given to the insured to serve as a certificate of payment of the deductions made from his salary and the corresponding employer contributions.

An order of the Minister of Labor and the Minister of Posts, Telegraphs and Telephones, specifies:

a) The conditions under which the slips handed over to the various post offices reach the regional social insurance services;

b) The conditions under which transfer orders addressed to the regional social insurance services are sent to the postal check office.

§ 5 - For insured persons who leave their employer in the course of a quarter, the employers' and workers' contributions must be paid no later than the first ten days of the month following the date of departure of the workers and employees, for the part of the quarter elapsed before that date.