Question 8429 — local authorities

Summary

Article 22 bis of Law No. 83-634 of July 13, 1983 on the rights and obligations of civil servants opens the possibility for public employers to participate, on an optional basis, in financing the supplementary social protection (PSC) of their agents. In the territorial civil service, the PSC system was established by Decree No. 2011-1474 of November 8, 2011 relating to the participation of local authorities and their public establishments to the financing of the complementary social protection of their agents and its four implementing decrees of the same day. This legal framework allows communities to provide financial assistance to their agents who subscribe to contracts or regulations relating to health and welfare. Article 24 of the decree of November 8, 2011 specifies that the participation of local authorities and their public establishments constitute personal assistance. To the extent that it constitutes a personnel cost of a social nature, this financial assistance from communities intended for their agents constitutes an operating expense. In accordance with the provisions of the circular of February 26, 2002 relating to the rules for imputation of local public sector expenditure, the employer's participation in the financing of the PSC cannot correspond to an investment expenditure which essentially includes operations resulting in a modification of the consistency or value of the heritage of the community or establishment (purchases of durable materials, construction or development of buildings, etc.). The Government also wished to commission the General Inspectorate of Finance, the General Inspectorate of Social Affairs and the General Inspectorate of the Administration in order to carry out an assessment of the level of support for public employers of the PSC in the three sides of the public service. Recommendations will be made on this basis. The work of the inspections will be shared with trade union organizations and representatives of public employers in the coming months.

Machine translation from French. The official text remains authoritative.

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