Depuis le 1er janvier 2016, toutes les entreprises doivent faire bénéficier leurs salariés d’une complémentaire « frais de santé » comportant des garanties minimales, le fameux « panier de soins », et financée au moins pour moitié par l’employeur.
Cette couverture doit également respecter le cahier des charges des contrats responsables qui fixe le détail des garanties à prendre en charge et à exclure. Ce respect est effectivement indispensable pour que la contribution patronale au financement de la complémentaire « frais de santé » soit notamment exonérée de cotisations sociales.
Un remboursement intégral
Afin de réduire les frais de santé des Français et permettre un meilleur accès aux soins, le gouvernement a mis en place un plan « 100 % santé » prévoyant que certains frais médicaux engagés par les salariés leur seront entièrement remboursés.
Ainsi, l’acquisition d’équipements d’optique et d’aides auditives ainsi que les frais de soins dentaires prothétiques devront bientôt être intégralement remboursés par la Sécurité sociale et les complémentaires santé, qu’elles soient individuelles ou collectives.
À noter : ce remboursement intégral concernera uniquement les équipements d’optique de classe A, les aides auditives de classe I et certains frais dentaires (certaines prothèses mobiles ou fixes, par exemple).
Se conformer au 100 % santé
Dans le cadre du plan « 100 % santé », les garanties composant le cahier des charges des contrats responsables qui doit être respecté par les complémentaires « frais de santé » ont été renforcées.
Les employeurs doivent donc se rapprocher de leur organisme assureur afin de mettre leur contrat collectif d’assurance santé en conformité avec ces nouvelles garanties à compter du 1er janvier 2020 pour l’optique et certains soins dentaires et du 1er janvier 2021 pour les aides auditives et le reste du panier dentaire.
Ils doivent également modifier, dans ces mêmes délais, l’acte instituant la complémentaire santé dans leur entreprise (accord d’entreprise, accord référendaire, décision unilatérale). Cette mise en conformité est, en effet, indispensable pour que les employeurs conservent l’exonération de cotisations sociales sur les contributions patronales finançant la couverture santé de leurs salariés.
Exception : les employeurs n’ont pas à modifier ces actes si ces derniers se contentent de renvoyer au cahier des charges du contrat responsable ou aux garanties du contrat collectif d’assurance santé souscrit par l’entreprise. Mais alors, pour que l’exonération de cotisations sociales soit maintenue, ce contrat collectif d’assurance santé doit, au 1er janvier 2020, puis au 1er janvier 2021, être conforme à ces nouvelles garanties.
Pour « tenir compte des délais inhérents à la négociation collective », la Direction de la Sécurité sociale fait toutefois preuve d’une certaine tolérance. Ainsi, les employeurs dont la convention collective, l’accord d’entreprise ou l’accord référendaire ne sera pas conforme au nouveau cahier des charges des contrats responsables au 1er janvier 2020 ne perdront pas l’exonération de cotisations sociales si le contrat collectif d’assurance santé conclu auprès de leur organisme assureur est, lui, conforme à ces nouvelles garanties.
Attention : cette tolérance ne s’applique pas lorsque c’est une décision unilatérale qui instaure la complémentaire « frais de santé » dans l’entreprise.
Décret n° 2019-21 du 11 janvier 2019, JO du 12
Décret n° 2019-65 du 31 janvier 2019, JO du 2 février
buy tadalafil 10mg without prescription cialis 20mg for sale best ed pills non prescription
isotretinoin cheap order generic isotretinoin 40mg order azithromycin online cheap
order azithromycin 250mg online buy azithromycin 250mg generic buy neurontin 800mg sale
buy furosemide online diuretic order albuterol generic order albuterol 4mg generic
brand vardenafil 20mg vardenafil 20mg over the counter buy hydroxychloroquine 200mg pill
buy generic levitra online hydroxychloroquine 400mg for sale plaquenil 200mg cheap
buy mesalamine pill mesalamine 800mg for sale avapro tablet
benicar 10mg tablet how to get olmesartan without a prescription order divalproex 250mg pills
temovate over the counter buy buspirone pills purchase cordarone
buy acetazolamide 250mg for sale diamox 250 mg pills azathioprine medication
lanoxin for sale micardis cheap order molnupiravir 200mg generic
carvedilol online buy aralen 250mg canada buy aralen pills
generic naproxen 250mg order omnicef 300mg order generic lansoprazole 15mg
order proventil order proventil pill buy cheap generic phenazopyridine
singulair 10mg canada order montelukast generic buy cheap dapsone
nifedipine 10mg ca perindopril pill buy allegra pills for sale
amlodipine 10mg pill lisinopril 2.5mg sale order prilosec 10mg generic
lopressor 50mg sale order atenolol 100mg sale cost of methylprednisolone
buy diltiazem medication how to buy diltiazem buy allopurinol 100mg sale
aristocort 4mg brand buy claritin online cheap buy cheap generic claritin
rosuvastatin 20mg over the counter ezetimibe oral buy generic domperidone online
tetracycline price lioresal price buy lioresal paypal
bactrim medication buy cleocin without prescription order cleocin 300mg pill
buy ketorolac generic toradol pills order inderal
erythromycin 250mg brand sildenafil pills buy nolvadex 20mg pill
cheap clopidogrel purchase clopidogrel online cheap warfarin 2mg pills
budesonide oral ceftin 250mg pill purchase bimatoprost generic
buy topamax pills purchase levofloxacin pills levofloxacin 500mg without prescription
purchase methocarbamol buy sildenafil 100mg generic buy suhagra 100mg without prescription
order aurogra 100mg estrace for sale buy estradiol 2mg pills
lamotrigine 200mg cost mebendazole usa buy minipress 2mg
buy aldactone order valacyclovir 500mg pills valacyclovir 500mg cheap
retin gel cheap retin gel ca buy avana 200mg generic
order finasteride pills buy finasteride 5mg sale purchase sildenafil online
buy cialis 10mg generic tadalafil for sale brand viagra 100mg
tadalafil for sale online fluconazole pill medicine for impotence
order terbinafine 250mg generic where can i buy amoxicillin order amoxicillin 250mg online
buy generic sulfasalazine order verapamil 120mg without prescription verapamil 120mg pill
brand arimidex buy anastrozole 1mg catapres 0.1 mg sale
meclizine tablet buy generic tiotropium for sale brand minocin 100mg
buy azathioprine 25mg pills buy cheap imuran purchase telmisartan for sale
molnunat 200mg brand naproxen 500mg canada buy cheap cefdinir
lansoprazole 30mg pill oral prevacid 15mg buy protonix 40mg
erectile dysfunction pills over the counter buy tadalafil 5mg purchase cialis pills
order phenazopyridine pill buy generic phenazopyridine over the counter amantadine 100mg cost
men’s ed pills tadalafil 20mg ca buy cialis
dapsone 100 mg cheap dapsone 100mg for sale aceon tablet
order generic allegra amaryl 1mg drug buy glimepiride 1mg generic
cheap terazosin order pioglitazone online buy cialis 20mg pills
etoricoxib uk buy arcoxia generic buy astelin 10 ml online
irbesartan 300mg uk buy temovate online cheap cost buspar 10mg
buy albenza 400mg pills albenza price provera 5mg without prescription
buy generic oxybutynin online elavil 50mg ca purchase alendronate generic
biltricide medication cyproheptadine for sale online periactin 4 mg sale
order generic nitrofurantoin 100 mg buy motrin without a prescription order nortriptyline 25mg
buy fluvoxamine generic buy ketoconazole 200 mg pill cymbalta without prescription
buy glipizide paypal nootropil ca betnovate drug
buy acetaminophen generic order famotidine generic order pepcid 20mg generic
buy anafranil medication purchase sporanox online cheap progesterone 200mg generic
buy cheap prograf buy requip pills cheap ropinirole 2mg
tindamax 300mg pills purchase zyprexa pills order bystolic 5mg generic
buy generic valsartan for sale purchase diovan sale ipratropium 100 mcg cost
order oxcarbazepine 600mg sale order uroxatral 10mg pills actigall pill
decadron generic decadron price starlix 120 mg pills
bupropion 150mg pill bupropion for sale strattera 10mg over the counter
capoten medication tegretol 200mg pill purchase carbamazepine
ciprofloxacin 500mg us order ciprofloxacin 500 mg pills brand cefadroxil 250mg
cheap quetiapine 50mg seroquel 50mg pills buy lexapro sale
order lamivudine how to get retrovir without a prescription buy accupril 10mg without prescription
buy sarafem 40mg for sale sarafem 40mg us order letrozole 2.5mg
order frumil without prescription order frumil 5mg pill purchase acivir for sale
zebeta 10mg generic lozol 1.5mg us order oxytetracycline generic
buy valcivir 500mg buy cotrimoxazole for sale floxin 200mg ca
order generic vantin 100mg order theo-24 Cr online order generic flixotide
buy keppra pill cotrimoxazole 480mg price purchase viagra for sale
cialis pills order sildenafil sale viagra 50mg usa
how to buy minoxytop buy generic tamsulosin erection pills that work
buy generic acarbose for sale order generic acarbose 25mg fulvicin pills
buy aspirin 75 mg generic order aspirin 75mg online zovirax cream
melatonin 3 mg brand cerazette canada order danazol 100mg online cheap
dipyridamole cheap order pravastatin online pravastatin pill
purchase dydrogesterone for sale januvia 100mg tablet jardiance price
florinef online dulcolax where to buy order loperamide 2mg generic
etodolac 600mg without prescription etodolac 600mg oral order pletal 100 mg
prasugrel uk buy chlorpromazine 50 mg sale tolterodine brand
mestinon buy online order maxalt 5mg generic oral rizatriptan 10mg
ferrous sulfate generic ascorbic acid 500mg cheap betapace uk
buy xalatan eye drops capecitabine without prescription buy exelon online
buy generic enalapril online casodex where to buy order lactulose generic
where to buy betahistine without a prescription purchase xalatan online cheap buy benemid 500mg
buy generic premarin 600 mg buy viagra 50mg without prescription cheap sildenafil without prescription
buy prilosec 10mg online cheap purchase omeprazole online metoprolol where to buy
cialis 40mg cost viagra 100mg pill buy sildenafil 50mg without prescription
telmisartan 80mg brand molnupiravir 200 mg generic how to get molnupiravir without a prescription
order cenforce sale naproxen online aralen 250mg uk
modafinil 200mg oral order generic modafinil 100mg order prednisone 10mg
order cefdinir generic prevacid cheap purchase prevacid for sale
buy generic isotretinoin over the counter zithromax 500mg drug order zithromax 500mg generic
how to get azithromycin without a prescription omnacortil 10mg drug order gabapentin 100mg online cheap
order generic lipitor amlodipine for sale online order norvasc 5mg for sale
best online gambling sites lasix online order order lasix online
casino online games for real money online slots purchase albuterol online
protonix price phenazopyridine over the counter order phenazopyridine 200 mg
blackjack online real money blackjack free online ivermectin for humans for sale
purchase symmetrel for sale atenolol 100mg canada order avlosulfon for sale
online blackjack for real money usa best online blackjack real money synthroid 150mcg price
order clomid for sale buy azathioprine online cheap azathioprine 50mg for sale
buy levitra 10mg pills lanoxin 250 mg cost zanaflex cost
dilantin order dilantin 100 mg pill ditropan 5mg pills
cheap coversyl oral clarinex 5mg fexofenadine 180mg pills
baclofen 25mg cheap baclofen without prescription toradol 10mg cheap
loratadine 10mg uk dapoxetine 60mg canada order priligy 60mg generic
buy ozobax for sale oral ketorolac toradol cheap
alendronate buy online alendronate 35mg tablet furadantin us
buy cheap generic inderal ibuprofen 600mg over the counter buy plavix 150mg without prescription
generic glimepiride 4mg buy etoricoxib 120mg for sale etoricoxib 120mg uk
buy cheap pamelor order generic methotrexate 5mg paracetamol 500mg price
buy coumadin no prescription purchase medex online purchase metoclopramide without prescription
order orlistat generic buy mesalamine generic diltiazem us
famotidine 20mg drug buy famotidine 20mg online prograf 1mg drug
buy azelastine nasal spray generic avapro 300mg avapro canada
buy nexium 20mg generic purchase topiramate pills topamax cost
sumatriptan cost order imitrex 50mg without prescription buy avodart 0.5mg online cheap
order zyloprim sale brand crestor 10mg crestor 20mg drug
buy generic zantac 300mg buy mobic tablets celecoxib 200mg brand
order flomax 0.4mg generic ondansetron 4mg ca buy simvastatin 10mg pill
cost domperidone 10mg sumycin generic order tetracycline 250mg pills
aldactone pills buy propecia 5mg sale proscar without prescription
help writing research paper my childhood essay writing buy essays for college
buy diflucan cheap buy ciprofloxacin no prescription cipro us
aurogra 100mg drug buy estrace pills for sale estradiol 1mg drug
buy generic flagyl 200mg bactrim 480mg uk buy keflex cheap
lamictal 50mg cheap buy mebendazole no prescription mebendazole generic
buy cleocin 150mg generic male ed drugs order fildena 100mg online
order tretinoin without prescription cheap tadalafil oral avanafil 200mg
cheap tamoxifen 20mg order rhinocort sale symbicort online order
how to get axetil without a prescription buy ceftin 500mg online methocarbamol 500mg for sale
tadacip buy online tadalafil 20mg sale indocin 50mg drug
desyrel pill order trazodone 100mg sale clindac a online buy
lamisil 250mg cheap oral lamisil hollywood casino online real money
brand aspirin 75mg play slots for real money united states casino slot
my future essay writing cheap thesis binding casino moons online casino
essays online to buy buy suprax 200mg generic buy suprax online cheap
calcitriol pills buy generic trandate 100mg buy fenofibrate 200mg generic
purchase amoxicillin online cheap clarithromycin online macrobid over the counter
why does adult acne happen order trileptal 300mg pills oxcarbazepine 300mg ca
order clonidine 0.1mg for sale catapres 0.1mg over the counter order spiriva 9 mcg generic
generic alfuzosin 10 mg allergy pills over the counter medication for upper abdominal pain
minocin 100mg us ropinirole 2mg cost buy ropinirole 1mg online
buy sleeping pills online canada shapiro shampoo where to buy effective weight loss pills gnc
buy letrozole 2.5 mg generic order albendazole online aripiprazole 20mg for sale
new medication for quitting smoking buying pain pills online pain killers well known
buy medroxyprogesterone generic order microzide online hydrochlorothiazide 25mg us
shingle relief over the counter shingles treatment with valacyclovir a1c lowering chart
lamisil dose for tinea corporis canesten cream for kids juice for high blood pressure
buy cymbalta 20mg for sale buy cymbalta without a prescription order provigil 200mg online
otc medication for stomach ulcer medications for supraventricular tachycardia antibiotics effective against gram negative
phenergan over the counter buy promethazine 25mg generic price of ivermectin tablets
birth control pills free online antibiotics taken for prostate infection duloxetine dose for premature ejaculation
order prednisone generic isotretinoin 20mg without prescription amoxicillin price
best herbs for gerd acid reflux best drug for heartburn medicine for excessive farting
zithromax order online buy cheap neurontin buy generic neurontin
strattera 10mg pills quetiapine 100mg pill zoloft 50mg cheap
order escitalopram 10mg generic buy lexapro medication buy revia online
furosemide 40mg cost order lasix 40mg generic order albuterol 4mg pills
buy combivent generic decadron 0,5 mg oral linezolid 600 mg canada
amoxiclav pills order levothyroxine generic buy clomiphene generic
starlix 120mg tablet cost captopril 25 mg buy atacand 16mg generic
generic nateglinide generic capoten candesartan 16mg drug
order vardenafil 10mg sale levitra 20mg usa order plaquenil 400mg sale
carbamazepine 400mg pills order tegretol without prescription buy lincocin pills
cenforce 100mg ca buy glycomet online cheap buy generic glucophage for sale
generic duricef purchase ascorbic acid generic purchase epivir online cheap
order cabergoline 0.25mg sale buy loratadine for sale purchase priligy for sale
medrol price triamcinolone uk buy clarinex 5mg
buy misoprostol generic purchase orlistat generic purchase diltiazem online cheap
buy nootropil 800mg sale buy anafranil online order anafranil 25mg generic
buy zovirax pill order acyclovir pill cost crestor 10mg
buy generic itraconazole over the counter tinidazole 500mg usa purchase tinidazole for sale
zetia us buy sumycin 500mg how to buy tetracycline
olanzapine tablet bystolic uk valsartan 80mg uk
buy cyclobenzaprine generic toradol uk cheap toradol 10mg
buy cheap generic colchicine buy inderal online methotrexate 5mg usa
acne treatment for teenagers cost zovirax best doctor prescribed acne medication
best off counter seasonal allergy purchase desloratadine for sale best allergy medicine without antihistamine
how to eliminate heartburn order allopurinol 100mg online cheap
uksleepingpillsonline.com how to get melatonin without a prescription
generic prednisone 20mg prednisone 10mg oral
medicine for sharp stomach pain amaryl buy online
acne oral medication for teenagers adapalene online buy acne treatment prescribed by dermatologist
best allergy over the counter buy seroflo generic best nighttime medicine for allergies
home remedies for gerd in adults order zidovudine
amoxicillin 250mg uk order amoxicillin generic order amoxil 1000mg sale
zithromax 250mg drug order zithromax 250mg generic zithromax price
gabapentin 100mg canada order neurontin pills
azipro oral azithromycin 250mg cheap azipro 500mg us
order furosemide 40mg pills lasix 40mg pills
omnacortil 40mg without prescription omnacortil pills buy omnacortil sale
doxycycline over the counter order doxycycline online
order ventolin inhalator generic purchase ventolin pills buy albuterol 2mg inhaler
purchase amoxiclav generic amoxiclav online buy
levitra canada vardenafil us
cheap tizanidine 2mg cheap zanaflex tizanidine online order
clomid 50mg tablet clomiphene pills clomid 50mg usa
semaglutide brand rybelsus pills semaglutide 14 mg uk
isotretinoin 20mg oral buy isotretinoin sale order absorica sale
order semaglutide 14mg generic semaglutide us rybelsus sale
buy amoxicillin 500mg pill cheap amoxicillin 500mg amoxil 500mg canada
buy albuterol 4mg generic order ventolin inhalator ventolin pills
order azithromycin 500mg online zithromax 250mg without prescription buy azithromycin 500mg without prescription
augmentin 1000mg generic where to buy clavulanate without a prescription oral augmentin
order omnacortil 40mg generic buy omnacortil 40mg pills prednisolone drug
order generic synthroid 100mcg levothroid uk synthroid 100mcg pills
buy generic clomiphene 50mg buy generic clomiphene online buy clomid 50mg without prescription
sildenafil 50mg ca viagra sale viagra mail order us
order semaglutide 14 mg generic semaglutide pill how to buy semaglutide
order generic vardenafil order vardenafil 10mg generic vardenafil 20mg usa
order zithromax without prescription
hydroxychloroquine 200mg over the counter buy plaquenil 400mg buy generic hydroxychloroquine for sale
chloroquine for sale online aralen where to buy chloroquine pills
side effects from metformin
buy glucophage without prescription glucophage 1000mg cheap buy glucophage 1000mg pill
flagyl vs cipro
viagra and lisinopril
zoloft vs prozac
furosemide half life
generic norvasc 10mg order amlodipine 10mg online cheap amlodipine 5mg oral
lyrica vs gabapentin
glucophage ulotka
zestril 2.5mg over the counter lisinopril 5mg cheap zestril brand
fish cephalexin
buy cheap prilosec prilosec us order prilosec pill
escitalopram 30 mg
lopressor over the counter order metoprolol 100mg pills buy metoprolol 100mg online cheap
is gabapentin an opioid
bactrim oral dose for uti
does cephalexin have sulfa in it
tenormin where to buy tenormin 100mg drug atenolol drug
methylprednisolone 8 mg otc medrol 4mg pills order medrol pills
order generic inderal propranolol pill order plavix generic
buy a term paper online research papers writing pre written essays for sale
cephalexin 500mg for tooth infection
can i give my dog human amoxicillin 500mg
purchase mobic generic celebrex 200mg cost celecoxib price
bactrim ds 800-160
flomax 0.2mg for sale buy generic celecoxib over the counter buy celebrex 200mg
neurontin
zofran 8mg pills spironolactone for sale spironolactone price
how much does ddavp cost without insurance
order zocor generic buy simvastatin 20mg generic buy valacyclovir 500mg online
depakote level
cozaar 25mg
citalopram generic names
proscar 1mg tablet buy propecia pill purchase fluconazole for sale
order cipro 500mg – purchase keflex online cheap purchase amoxiclav generic
purchase baycip generic – order keflex 125mg sale buy clavulanate without a prescription
ddavp anesthesia
depakote weight loss
cozaar equivalents
brand ciplox 500 mg – buy trimox 500mg online cheap
cheap erythromycin 250mg
citalopram trade name
where can i buy flagyl – cheap amoxil without prescription oral zithromax
stromectol coupon – sumycin tablet sumycin order online
diltiazem 360mg
ivermectin and covid – order cefuroxime 250mg generic sumycin buy online
diclofenac sod ec 50 mg tab
augmentin cost
valtrex pills – oral zovirax 800mg zovirax 400mg for sale
ezetimibe drug classification
contrave weight loss medication
does flexeril make you sleepy
purchase ampicillin online buy acillin online cheap amoxil generic
cialis and flomax together
buy generic metronidazole 400mg – cleocin pills zithromax cost
aripiprazole action
order lasix 40mg for sale – warfarin 5mg cheap order capoten 25mg online cheap
purchase glucophage without prescription – septra over the counter generic lincomycin
allopurinol action
will augmentin treat strep throat
baclofen 10 mg street price
zoloft vs bupropion
cheap clozapine – buy accupril 10 mg for sale purchase pepcid online cheap
order zidovudine 300mg for sale – brand zyloprim allopurinol 100mg ca
celebrex for muscle pain
celexa withdrawal
ashwagandha when to take
can you od buspirone
clomipramine price – buy generic abilify online doxepin 25mg drug
seroquel 50mg sale – order ziprasidone 80mg where can i buy eskalith
celecoxib benefits
purchase hydroxyzine online – oral buspirone order endep 10mg online
order amoxiclav without prescription – buy generic clavulanate order baycip pills
acarbose instructions
buy amoxil tablets – how to get ceftin without a prescription buy ciprofloxacin 1000mg generic
foods to eat on semaglutide
abilify constipation
educ.ar actos
long term use of protonix
does robaxin show a positive in a urine drug test
buy generic azithromycin for sale – buy metronidazole 200mg generic ciplox over the counter
repaglinide brands india
remeron withdrawal
price of stromectol – ivermectina cefaclor 250mg pill
order ventolin 4mg generic – buy allegra sale buy theo-24 Cr cheap
medrol 8 mg without prescription – cetirizine 5mg tablet buy generic astelin for sale
dexilant vs protonix
maximum dose of spironolactone for acne
sitagliptin contraindications
synthroid l10
buy clarinex without a prescription – buy clarinex 5mg for sale ventolin 2mg usa
buy metformin 1000mg online – hyzaar uk acarbose pills
stromectol 3mg
how often can i take tizanidine 4mg
venlafaxine hcl er 75mg cap