{"id":20449,"date":"2022-03-31T09:30:38","date_gmt":"2022-03-31T07:30:38","guid":{"rendered":"https:\/\/www.voltaire-avocats.com\/mise-a-jour-du-boss-et-protection-sociale-complementaire\/"},"modified":"2022-09-19T14:50:27","modified_gmt":"2022-09-19T12:50:27","slug":"mise-a-jour-du-boss-et-protection-sociale-complementaire","status":"publish","type":"post","link":"https:\/\/www.voltaire-avocats.com\/fr\/mise-a-jour-du-boss-et-protection-sociale-complementaire\/","title":{"rendered":"Mise \u00e0 jour du BOSS et protection sociale compl\u00e9mentaire"},"content":{"rendered":"<p class=\"ql-align-justify\"><span style=\"color: rgb(0, 0, 0);\">Le 30 mars 2022, le BOSS a \u00e9t\u00e9 mis \u00e0 jour. <\/span><\/p>\n<p class=\"ql-align-justify\"><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: rgb(0, 0, 0);\">Il contient d\u00e9sormais une rubrique consacr\u00e9e \u00e0 la protection sociale compl\u00e9mentaire.<\/span><\/p>\n<p class=\"ql-align-justify\"><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: black;\">Cette nouvelle rubrique pr\u00e9sente le traitement social des contributions des employeurs au financement de la retraite suppl\u00e9mentaire et de la pr\u00e9voyance compl\u00e9mentaire collectives et obligatoires b\u00e9n\u00e9ficiant aux salari\u00e9s. <\/span><\/p>\n<p class=\"ql-align-justify\">\u00a0<\/p>\n<p class=\"ql-align-justify\"><span style=\"color: black;\">Elle reprend les dispositions r\u00e9glementaires et la doctrine existante sur le r\u00e9gime social de la protection sociale compl\u00e9mentaire et les modalit\u00e9s d\u2019appr\u00e9ciation du caract\u00e8re collectif et obligatoire qui conditionnent l\u2019exclusion d\u2019assiette de cotisations sociales. <\/span><\/p>\n<p class=\"ql-align-justify\">\u00a0<\/p>\n<p class=\"ql-align-justify\"><span style=\"color: black;\">Elle apporte \u00e9galement des pr\u00e9cisions sur la constitution des cat\u00e9gories objectives et la mise en \u0153uvre du r\u00e9gime social en cas de suspension du contrat de travail du salari\u00e9.<\/span><\/p>\n<p class=\"ql-align-justify\">\u00a0<\/p>\n<p class=\"ql-align-justify\"><span style=\"color: black;\">La rubrique est organis\u00e9e comme suit :<\/span><\/p>\n<p class=\"ql-align-justify\">\u00a0<\/p>\n<p class=\"ql-align-justify\"><span style=\"color: black;\">Chapitre 1 \u2013 D\u00e9finition des contributions des employeurs exclues de l\u2019assiette des cotisations de s\u00e9curit\u00e9 sociale<\/span><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: black;\">Chapitre 2 \u2013 Champ des prestations de retraite suppl\u00e9mentaire et de prestations compl\u00e9mentaire de pr\u00e9voyance b\u00e9n\u00e9ficiant des dispositions d\u2019exclusion d\u2019assiette<\/span><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: black;\">Chapitre 3 \u2013 Conditions relatives \u00e0 la mise en place des garanties de protection sociale compl\u00e9mentaire<\/span><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: black;\">Chapitre 4 \u2013 Caract\u00e8re obligatoire des garanties mises en place<\/span><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: black;\">Chapitre 5 \u2013 Condition li\u00e9e au caract\u00e8re collectif des garanties de protection sociale compl\u00e9mentaire<\/span><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: black;\">Chapitre 6 \u2013 Appr\u00e9ciation du caract\u00e8re collectif et obligatoire en cas de suspension du contrat de travail<\/span><\/p>\n<p class=\"ql-align-justify\">\u00a0<\/p>\n<p class=\"ql-align-justify\"><span style=\"color: black;\">Cette rubrique est en consultation publique jusqu\u2019au 15 mai 2022. Les dispositifs pr\u00e9sent\u00e9s dans la rubrique seront applicables et opposables \u00e0 l\u2019administration le 1<\/span><sup style=\"color: black;\">er<\/sup><span style=\"color: black;\"> juillet 2022.\u00a0<\/span><\/p>\n<p class=\"ql-align-justify\"><\/p>\n<p><span class=\"ql-cursor\">\ufeff<\/span><a href=\"https:\/\/boss.gouv.fr\/portail\/accueil.html\" target=\"_blank\" rel=\"noopener\">https:\/\/boss.gouv.fr\/portail\/accueil.html<\/a><\/p>\n<p>\u00a0<\/p>\n<p class=\"ql-align-justify\"><\/p>\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le 30 mars 2022, le BOSS a \u00e9t\u00e9 mis \u00e0 jour. Il contient d\u00e9sormais une rubrique consacr\u00e9e \u00e0 la protection sociale compl\u00e9mentaire.<\/p>\n","protected":false},"author":3,"featured_media":20447,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"","_seopress_redirections_param":"","_seopress_redirections_type":0,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"footnotes":""},"categories":[31],"tags":[],"class_list":["post-20449","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites-en-droit-social"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/posts\/20449","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/comments?post=20449"}],"version-history":[{"count":0,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/posts\/20449\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/media\/20447"}],"wp:attachment":[{"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/media?parent=20449"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/categories?post=20449"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/tags?post=20449"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}