Since 1er January 2020, the rate administrative support functions replaced the office rate. This rate applies to employees primarily occupying a support function of an administrative nature.
Administrative support functions
The CARSATs consider as support functions of an administrative nature because they contribute to the performance of administrative management tasks common to all companies:
- the Secretary ;
- home ;
- accountability ;
- legal affairs;
- financial management;
- human resources.
The system excludes all other functions not listed above, including those performed in an “office”.
Which companies benefit from this new system?
- Companies in collective pricing unless your company falls under a systematic collective rate (as in the medico-social sector, social action, education, financial organizations, insurance),
- Companies in mixed pricing even if you do not benefit from an office rate,
- Those at real rate can no longer benefit from this new device.
Calculation of the 2020 contribution rate for companies at the mixed and real rate that no longer benefit from the office rate
You had two contribution rates :
- Themain business which applied to all employees of your company.
- The office rate which only applied to employees recognized as not exposed to the risk of the main activity.
Since 1er January: a single rate becomes applicable for all your employees.
Your 2020 rate is calculated in merging rate of main activity (average costs and salaries) with that of the office rate : a single rate becomes applicable for all employees.
In order to neutralize, in part, any negative effects induced by the abolition of the office rate, an order dated December 21, 2018 provides for the application of specific capping rules as already exist in the case of risk pooling.
Your regional fund (CARSAT, CRAMIF, CGSS) will calculate a " reconstituted fictitious rate »By merging the establishment's two N-1 rates (main activity rate and office rate). These provisions relating to rate capping measures protect companies against the financial impacts of sudden rate variations due to the rate merging.
Example of a reconstituted notional rate :
Do not hesitate to send us your elements for calculating the ATMP 2020 rate in order to check the methods of calculating it.
LAUNAY Charlotte
HR Performance Consultant
Receive all our expert news by e-mail.
Subscribe to our newsletter.
