PeopleSoft Global Payroll for France Position Statement

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1 PeopleSoft Global Payroll for France Position Statement December 2015 Disclaimer The following is intended to outline our general product direction. It is intended for information purposes only, and may not be incorporated into any contract. It is not a commitment to deliver any material, code, or functionality, and should not be relied upon in making purchasing decisions. The development, release, and timing of any features or functionality described for Oracle PeopleSoft s products remains at the sole discretion of Oracle PeopleSoft.

2 Table of Contents: Table of Contents:... 2 PeopleSoft Global Payroll for France Position Statement:... 3 December New AGFF Slice C... 3 Isolated Amounts discontinued... 4 July N4DS Changes June Changes in Mandatory Information on Work Certificate... 8 April Increase in Public Transportation Rate March Déclaration Sociale Nominative (DSN) Phase January New Employer Union Contribution Changes in Fillon Reduction Changes in Base Limit for Trainees... 16

3 PeopleSoft Global Payroll for France Position Statement: December 2015 New AGFF Slice C On October 30, 2015, the social partners have finalized a new agreement on supplementary pension schemes. This agreement introduces AGFF Slice C for manager From 1 January 2016 the AGFF contribution for managers is extended to Slice C of its base, for others it stays with Slices A and B. The rates applicable on slice C will be the same as for slice B, which is 0.90% for employee and 1.30% for employer, thus 2.20% in total. The Ceilings will be the same as the AGIRC Slice C ceilings: from 12,680 to 25,360 Oracle PeopleSoft s patch details: Oracle has developed a solution based on the specifications of this requirement. 2 deductions with associated rules are made available.

4 Oracle will deliver this change by the last week of December The following bug ids are created for this purpose: Isolated Amounts discontinued Isolated amounts are amounts paid at or after termination that are submitted to specific retirement contributions. The contribution on these amounts are discontinued effective 1 st January Isolated amounts are not part of the normal annual remuneration of the employee but are nonetheless subject to contributions. These are sums that the employee receives on the occasion of his departure from the company. French government has decided to decommission such contributions effective 1 st January Oracle PeopleSoft s patch details: Oracle will deliver a Paper POC that will require changes to an accumulator and a Historical Rule.

5 Oracle will deliver this change by the last week of December 2015 by way of a Paper POC. Further, the following bugs are created for this purpose and will be available in the forthcoming bundle:

6 July 2015 N4DS Changes 2015 The French Government has announced changes to N4DS reporting for the year 2015, which includes statutory updates implemented during the year. For the fiscal 2015 the French Government has announced minimal change to the N4DS reporting considering the DSN reporting as the way forward. Removal of existing nodes and adding new nodes for Fillon Reduction and Painfulness (Penibilite) are notified in the newsletter. Oracle PeopleSoft s patch details: Note that the changes around Fillon Reduction was already implemented in N4DS Hence Oracle will do the necessary modifications to include Painfulness (Penibilite) into N4DS Oracle will deliver this change by the last week of October The following bugs are created for this purpose:

7 (Resolution ID: / (2015 Bundle D - GP)) (PUM Image 14)

8 June 2015 Changes in Mandatory Information on Work Certificate The mandatory information to be displayed on the Work Certificate was introduced last year and was effective from 1 st June The French government has announced minor changes in the text that will be effective from 1 st June The modified text to be displayed on the Work Certificate of terminated employees has minor modifications and will read: En application de l'article L du code de la sécurité sociale,... (prénom)... (nom) bénéficiera, à compter de la date de cessation de son contrat de travail, soit à compter du... (préciser la date de fin de contrat), du maintien à titre gratuit des garanties frais de santé et prévoyance, à savoir des remboursements de soins liés à la maladie, l'accident ou la maternité ainsi que des garanties prévoyance, à savoir contre les risques décès, d'incapacité de travail ou d'invalidité prévues par le contrat de prévoyance souscrit par l'entreprise et ce, pendant une période égale au maximum à la durée d'indemnisation du chômage, et dans la limite de la durée du dernier contrat de travail (ou des derniers contrats de travail consécutifs au sein de notre entreprise), sans pouvoir excéder 12 mois. Les garanties maintenues seront identiques à celles en vigueur dans l'entreprise et seront applicables dans les mêmes conditions aux ayants droit du salarié qui en bénéficiaient effectivement à la date de la cessation du contrat de travail. Oracle PeopleSoft s patch details:

9 Oracle will do the necessary modifications, which will include displaying the First Name and the Given Name within the message of the existing Work Certificate. Oracle will deliver this change by the last week of June The following bugs are created for this purpose: (Resolution ID: ) (Resolution ID: / (2015 Bundle D - GP)) (PUM Image 14)

10 April 2015 Increase in Public Transportation Rate The Public Transportation Rate in France (Transports en Ile-de-France) rises in 2 phases, the first from 1 st July 2015 and again from 1 st September The initial increasing in the Public Transport rate affecting all zones will be effective 1 st July Thereafter as per a decision made on 11 February, the transport union of Ile-de-France (STIF) created a Navigo pass for "all areas" allowing access to the entire network of public transport in Ile-de-France for a monthly fee of 70, which is the monthly rate of zones 1 and 2 effective 1 st July 2015, and an annual fee of 770 (except for areas 2-3, 3-4, and 4-5). This new rate comes into force on 1 st September Oracle PeopleSoft s patch details: Oracle will do the necessary change in the existing bracket that stores the Public Transportation rates with two different effective dates viz., 1 st July 2015 and 1 st September Oracle provided a paper POC for this change on 26 th of May The following bugs are also created:

11 (Resolution ID: ) (Resolution ID: )

12 March 2015 Déclaration Sociale Nominative (DSN) Phase 3 The French Government released a new technical book on 9 th January 2015 explaining the additional reporting requirement as part of DSN Phase 3. This is in addition to the data requirement defined in DSN Phase 2. Phase 3 standard of DSN will be mandatorily followed starting January It has also expanded the scope of DUKES and DADS-U within the DSN purview. Apart from updates to the existing data requirement there are six new blocks created. Integration of tax data is also seen part of this phase. The main changes in the functional scope of the technical specifications P3 having impacts on the data collected include among others: The validation of the compliance of the standard with the SEPA directive; The optimization of the structure of contacts mediated by DSN; The identification of foreign enterprises without establishment in France; Disease management of part-time (TPT); Management of nothingness.

13 Oracle PeopleSoft s patch details: Considering that DSN Phase 3 is an extension of Phase 2, Oracle s solution will follow the same approach of Phase 2. DSN Phase 2 uses the Application Framework tool to extract required information. In addition we also envisage a few enhancements to the Application Framework itself that will enable more flexibility to the user. Note that DSN Phase 2 is already delivered and generally available, please refer document id for details. Oracle is in the analysis stage for DSN Phase 3 and will communicate the delivery dates soon. The following bug IDs are created:

14 January 2015 New Employer Union Contribution On March 5 th 2015 the section 31 of the "relating to vocational training, employment and social democracy" (la formation professionnelle, à l'emploi et à la démocratie sociale) Act established a new contribution that employers will be obligated to pay from 1 January This is to fund the employee trade unions and professional organizations of employers. The new contribution is based on wages subject to social security contributions. And it is due on the compensation paid from 1 January The rate is set at 0.016% of the URSSAF gross. This contribution will be declared and paid to the URSSAF organization. Declarative manner: A new type of personal code namely 027 is created in order to declare the new Union Contribution Oracle PeopleSoft s patch details: Oracle has developed a solution based on the specifications of this requirement. A deduction with associated rules is made available along with required DUCS reporting changes.

15 Oracle delivered this change on the 2 nd week of January The following bug ids are created for this purpose: (Resolution ID: ) (Resolution ID: ) (PRP available & will be included in PUM Image 12) Changes in Fillon Reduction An amended law on financing of social security necessitated changes in the rules for calculating Fillon Reduction, in order to increase the amount. It was made official on 31 st December Though the definition of the employers concerned and the employee eligibility for the reduction remains unchanged, there are changes in the formula for calculating Fillon Reduction. The formula for calculating the coefficient of Fillon Reduction for the general case is as follows: C = (T / 0.6) x [(1.6 x SMIC annual / annual gross remuneration) - 1]. The coefficient is rounded to 4 decimal places as before. The maximum coefficient is equal to T. The value of T depends on the rate of contribution affected by the reduction. Currently the decree sets the value of T for 2015 as follows: For companies with fewer than 20 employees, T = ; For at least 20 employees, T =

16 Oracle PeopleSoft s patch details: Oracle has developed a solution based on the specifications of this requirement and provided new variables, a bracket, and changes in the existing Fillon Reduction formula. The coefficient was earlier hard-coded in the formula, and as part of this change we have used variables to store these values. Oracle delivered this change on the 2 nd week of January The following bug ids are created for this purpose: (Resolution ID: ) (Resolution ID: ) (PRP available & will be included in PUM Image 12) Changes in Base Limit for Trainees Regulation on the minimum amount of gratification and contributions of the franchise threshold for interns / trainees has changed. A recent decree raised the rate of the minimum gratification and the deductible contributions in two stages: the rate is 13.75% of the hourly social security ceiling (PHSS) for internship agreements entered into from 1 December 2014 and 15% of PHSS for internship agreements entered into from 1 September 2015.

17 The table below summarizes the amounts applicable based on the new regulations for multiple internship agreement dates effective 1 January Date of conclusion of the internship agreement The minimum amount of gratification and contributions of the franchise threshold As% of PHSS In in December 2014 In * 12.50% = 3.00 per hour internship or for h Before % of PHSS 23 * 12.50% = per hour internship or for h Between and % of PHSS 23 * 13.75% = per hour internship or for h 24 * 13.75% = 3.30 per hour internship or for h From % of PHSS 24 * 15.00% = 3.60 per hour internship or for h Oracle PeopleSoft s patch details: Oracle has developed a solution based on the specifications of this requirement and provided changes in the existing rules. The value of the variable that stored the amount in its definition will fetch the value from a bracket based on the contract begin date. Details are available with the patch. Oracle delivered this change in the week of 9th February The following bug ids are created for this purpose: (Resolution ID: ) (Resolution ID: )

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