Maître André ICARD

Avocat au barreau de Paris

Compétences : Fonction publique, Collectivités locales, Droit public économique, Urbanisme, Droit électoral

Barreau : Paris

Adresse : 72 BOULEVARD PEREIRE 75017 PARIS

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L'indemnité de gardiennage des églises revalorisée

Article juridique

Par Me André ICARD

Une indemnité de gardiennage des églises, exonérée de l'impôt sur le revenu, de la contribution sociale généralisée (CSG) et de la contribution au remboursement de la dette sociale (CRDS), peut être allouée aux prêtres ou aux agents territoriaux. La circulaire du Ministre de l'intérieur de l'outre mer et des collectivités territoriales du 25 janvier 2008 relative aux indemnités pour le gardiennage des églises communales, indique que le montant maximum de l'indemnité allouée aux préposés chargés du gardiennage des églises communales fera l'objet d'une revalorisation de 0,79 % pour 2008, portant ainsi le plafond indemnitaire applicable pour le gardiennage des églises communales à 464,49 € par an pour un gardien résidant dans la commune où se trouve l'édifice du culte et à 117,10 € par an pour un gardien ne résidant pas dans la commune et visitant l'église à des périodes rapprochées.

PRECISIONS : l'indemnité de gardiennage des églises peut être allouée aux prêtres ou aux agents territoriaux assurant le gardiennage des églises communales. Les montants sont revalorisés chaque année sur la base d'un pourcentage d'augmentation fixé par une circulaire du Ministère de l'intérieur. Cette indemnité est exonérée de l'impôt sur le revenu, de la contribution sociale généralisée (CSG) et de la contribution au remboursement de la dette sociale (CRDS). Le principe du versement de cette indemnité liée à des fonctions exercées, les montants, les conditions de versement et de proratisation, doivent être adoptés par l'assemblée délibérante de la collectivité locale.

NOTA : cette indemnité ne peut pas être versée par les collectivités des départements du Bas-Rhin, du Haut-Rhin et de la Moselle.

TEXTES DE BASE :

- Circulaire n° NOR/INT/A/87/00006/C du 8 janvier 1987.

- Circulaire ministérielle du 27 décembre 1991

- Circulaire ministérielle du 13 août 1999 (Répertoire du Ministère de l'intérieur-septembre 1999-page 493)

- Circulaire ministérielle du 10 février 2005

PROCHAIN ARTICLE : l'indemnité de chaussures des fonctionnaires ayant une activité entraînant une usure anormalement rapide...des chaussures. (Décret n° 60-1302 du 5 décembre 1960 modifié).