Declaration Procedures Before and After 01/01/2024
|Affiliation and Declaration of Wages|
|BEFORE 01/01/2024||AFTER 01/01/2024|
|Employer Number||A single CCSS/CAR/CMRC employer number will be assigned in future.|
Agirc-Arrco identifiers will continue to be allocated until the new scheme comes into force.
|Employer Teleservices||Same teleservice for employers as for the CCSS and CAR. The employer portal will be updated and redesigned in the near future.||AMRR/Agirc-Arrco procedures will be retained for the periods worked and salaries paid until 31/12/2023.|
|Declaration of Wages|
Personal monthly declaration.
|Until the transfer date, the AMRR/Agirc-Arrco declaration format is maintained: declaration of salaries for the last quarter of 2023 to be submitted to the AMRR/Agirc-Arrco.|
|Annual Declaration||The CAR regulations for the 13th declaration will be maintained by the CMRC.||The individual annual summary declaration for 2023 must be submitted to the AMRR/Agirc-Arrco.|
|Contacts||CMRC will be the point of contact for employers in terms of affiliation and collection of contributions, from the date on which the new scheme comes into force.||The AMRR/Agirc-Arrco will continue to be the contact for employers in the Principality until the date of transfer for a specific period, in particular in order to close the last year of contributions prior to the transfer.|
|Collection of Contributions|
|WHAT CHANGES UNDER THE NEW REGIME||WHAT DOES NOT CHANGE|
|Contributions Base||Adoption of the CCSS/CAR contributions base as regards the definition of salary components subject to contributions.|
|Contribution Brackets and Ceiling|
From 01/10/2024, brackets A and B are defined in relation to a ceiling that will evolve differently from the French Social Security ceiling.
Maintenance of two contribution tranches: Tranche 1 (T1) and Tranche 2 (T2) at Agirc-Arrco and Tranche A (TA) and Tranche B (TB) at CMRC.
|Revaluation of Contribution Ceilings||This parameter is set on 1 October each year on the basis of the change in the consumer price index, excluding tobacco, in May of the previous year.|
|Contribution Rates||Removal of the call percentage added directly to the contribution rate.|
Some of the contributions do not earn points.
|No transfer of CET or Apec contributions.No transfer of CET or Apec contributions.|
The points acquisition rates for tranche A and tranche B will be identical to the Agirc-Arrco contribution rates (points acquisition rate X call percentage).
A higher rate in bracket A for companies that have benefited from an exemption granted by Agirc-Arrco. This rate will apply to all employees unless a decision to the contrary is taken before the new scheme comes into force. Other historic derogation rates granted by Agirc-Arrco will not be applied.
|Share of the Amount of Contribution||Amount shared between employer and employee. Historical exemptions granted by Agirc-Arrco will not be reinstated.||Breakdown: 60% employer and 40% employee.|
|Contribution Due||10th of the month M+1 as for CAR|
|Methods of Payment||The payment methods set out in the CCSS regulations apply to the CMRC: online payment or SEPA TIP.|
|Late Penalties||In line with those for the CAR and CCSS.|
|Annual Adjustment||To determine the annual ceiling, the CMRC will base itself on the CAR regulations for the 13th declaration, particularly with regard to the distribution of hours of notice and paid leave in the event of an employee's departure.|