Specific Categories of Payees

There is a different minimum wage (SMIC) for payees under the age of 18 who have spent less than six months with their employers. They may earn 80 percent of the SMIC if they are under 17 years of age and 90 percent of the SMIC if they are between the ages of 17 and 18.

Global Payroll for France checks the age of the payee, and if it is below 18, the system checks that the earning is not below the statutory percentage of the SMIC.

Payees are classified as assignees in HR if they are assigned to another organization (secondee) and work outside of France. To classify a payee, enter Assignee in the Employee Class field. When you do this, the system updates the formula SIT FM DETACHE used by the rules.

Secondees pay the same contributions as other payees, except for the AGIRC contribution for managers and the CSG/CRDS contribution.

A situation has been created to allow a payee's salary to be treated as an expatriate and to allow a secondee to opt out of ARRCO/AGIRC contributions.

The formula SIT FM DETACHE AGI triggers the contributions for expatriate secondees. By default, this formula is equal to GP TRUE, which means that the payee pays ARRCO/AGIRC contributions. If the payee is considered an expatriate by the ARRCO/AGIRC, update this formula to GP FALSE (or 0), and the retirement contributions aren't triggered.

If the secondee is fiscally domiciled out of France, the secondee does not have to pay the CSG/CRDS contributions. You must override the formula SIT FM DOMICILE FR with GP FALSE to indicate that the payee is not domiciled in France and does not have to pay CSG/CRDS contributions.

The formula SIT FM MANDATAIRE is used to identify organization managers. The formula SIT FM MANDATAIRE is equal to True (1) if the field Employee Professional Status in Contract Data information is equal to Company Officer.

The formula SIT FM MANDAT RETR is used for ARRCO/AGIRC contributions. You must manage the formula SIT FM MANDAT RETR. If the condition in the formula SIT FM MANDAT RETR is TRUE, retirement contributions are triggered. SIT FM MANDAT RETR is used to trigger the retirement contributions when a payee is an organization officer. By default, this formula is equal to GP TRUE, which means that the retirement contributions are triggered. You can override this formula to avoid calculating the retirement contributions. Payees are classified as non-managers by default (condition FALSE, value zero). You can change this value to classify a payee as a organization official. Organization officials are not liable to ASSEDIC contributions. The formula SIT FM MANDATAIRE is used to trigger ASSEDIC.

If an organization manager is not affiliated with URSSAF, set up your own rules to manage the situation. If the manager is affiliated with URSSAF, enter the régime code.

There is no ceiling proration for managers who are classified as part-time employees or who work for multiple employers. The formula SIT FM MANDATAIRE is used to avoid triggering the ceiling proration. By default, the formula retrieves the value GP FALSE; you can override this formula with GP TRUE if a payee is an organization officer.

Organization managers are not classified as employees and do not have any contract data. This means that they cannot be assigned URSSAF régime codes in the usual way. There is a contract type called No work contract, which is assigned to managers to allow régime codes to be assigned.

The situation formula SIT FM DOCTEUR has the default value FALSE. You can override it at the payee level to indicate that a payee is a doctor.

When you override the formula to be TRUE, you are indicating that the payee is a doctor and that no ceiling proration (for part-time or multiple employers) should be applied to the ceilings. The URSSAF régime class to enter for a doctor is 336, or 337 for a doctor in Alsace-Moselle.