Maître Karine GERONIMI

Avocat au barreau de Paris

Compétences : Droit du travail et social, Droit pénal, Droit du crédit et de la consommation, Droit du dommage corporel, Droit des assurances, Droit immobilier, Droit de la santé, Droit de la sécurité sociale et de la protection sociale

Barreau : Paris

Adresse : 105 BOULEVARD VOLTAIRE 75011 PARIS

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Publié le 02/05/2022

Le B.O.S.S. s'enrichit d'une nouvelle rubrique relative au calcul de l'effectif

Article juridique - Droit du travail et social

Par Me Karine GERONIMI

Le B.O.S.S. s'enrichit d'une nouvelle rubrique relative au calcul de l'effectif

Le bulletin officiel de la Sécurité sociale (BOSS) comprend désormais une nouvelle rubrique relative aux modalités de calcul de l'effectif salarié pris en compte pour l'application de l'ensemble des dispositifs prévus par le Code de la sécurité sociale, de l'obligation d'emploi des travailleurs handicapés, ainsi que du versement mobilité. Ce contenu fait l'objet d'une consultation publique. La date limite d'envoi des observations formulées dans le cadre de la phase de consultation est fixée le 15 juin 2022.

Plusieurs adaptations pratiques sont proposées, notamment pour permettre la proratisation de l'effectif pour les salariés en convention individuelle de forfaits en jours réduits ainsi que pour les salariés dont le contrat de travail comprend à la fois des phases d'activité et d'inactivité. Cette évolution sera applicable au 1er août 2022. Elle est applicable au calcul de l'effectif par les URSSAF intervenant à compter de l'année 2022.

La rubrique comporte 6 chapitres :

Chapitre 1 – Champ d'application et seuils d'effectifs concernés ;

Chapitre 2 – Modalités d'appréciation de l'effectif d'une entreprise ;

Chapitre 3 – Principes de calcul de l'effectif de l'entreprise ;

Chapitre 4 – Neutralisation des effets du franchissement d'un seuil d'effectif ;

Chapitre 5 – Modalités particulières de décompte de l'effectif en matière de versement mobilité ;

Chapitre 6 – Modalités particulières de décompte de l'effectif en matière d'obligation d'emploi des travailleurs handicapés.

https://boss.gouv.fr/portail/accueil/regles-dassujettissement/effectif.html