Le Parlement commencera à étudier le projet de loi de financement de la Sécurité sociale (PLFSS) pour 2023 à la mi-octobre. Un projet de loi qui comprend différentes mesures intéressant les employeurs. Voici une présentation de ses principales dispositions qui seraient applicables, sauf exceptions, à compter du 1er janvier 2023.
Du nouveau pour le contrôle Urssaf
Depuis 2015, le contrôle Urssaf qui se déroule dans une entreprise rémunérant moins de 10 salariés ne peut durer plus de 3 mois. Cette période étant comprise entre le début effectif du contrôle et la date d’envoi de la lettre d’observations.
À titre expérimental, depuis 2018, cette règle s’applique aux entreprises rémunérant moins de 20 salariés. Le gouvernement a décidé de pérenniser cette expérimentation en l’inscrivant officiellement dans le Code de la Sécurité sociale.
Par ailleurs, cette durée maximale ne s’applique pas, notamment, en cas de travail dissimulé ou d’obstacle à contrôle. Le PFLSS prévoit deux nouvelles situations qui permettraient de déroger à cette limitation :
– lorsque la documentation est transmise par l’employeur plus de 15 jours après la réception de la demande faite par l’agent responsable du contrôle ;
– en cas de report, à la demande de l’employeur contrôlé, d’une visite de cet agent.
Autre nouveauté du PLFSS, les agents pourraient, dans le cadre d’un contrôle Urssaf, utiliser les documents et informations obtenus lors du contrôle d’une autre entité du même groupe. Ils seraient alors tenus d’informer la personne contrôlée de la teneur et de l’origine des documents ou informations ainsi obtenus et sur lesquels ils basent le contrôle. Et ils devraient communiquer une copie de ces documents à la personne contrôlée qui en fait la demande.
Une prolongation des arrêts de travail liés au Covid-19
Depuis le début de l’année 2020, les salariés testés positifs au Covid-19 qui se trouvent dans l’incapacité de travailler, y compris à distance, peuvent être placés en arrêt de travail.
Ces arrêts de travail sont dits « dérogatoires » car ils ouvrent droit, notamment sans délai de carence ni condition d’ancienneté, à des indemnités journalières versées par les caisses d’assurance maladie, ainsi qu’au complément légal de salaire de l’employeur.
Le PLFSS permet au gouvernement de prolonger cette mesure jusqu’à une date fixée par décret et au plus tard jusqu’au 31 décembre 2023.
À savoir : à compter de 2023, ces arrêts de travail ne seraient plus ouverts aux salariés symptomatiques au Covid-19 qui effectuent un test dans les 2 premiers jours de l’arrêt de travail. Ils ne concerneraient, en effet, que les salariés ayant un test PCR ou antigénique positif au Covid-19.
Une subrogation des indemnités journalières maternité et paternité
Les salariés qui prennent un congé de maternité, un congé d’adoption ou un congé de paternité et d’accueil de l’enfant perçoivent des indemnités journalières de la Sécurité sociale.
Selon l’étude d’impact du PLFSS, environ la moitié des employeurs maintiennent la rémunération des salariés et perçoivent les indemnités journalières à la place des salariés.
Le gouvernement a constaté qu’en l’absence de ce système de subrogation, les caisses d’assurance maladie mettent, en moyenne, un mois pour verser les indemnités dues aux salariés. Aussi afin d’éviter que ces derniers se retrouvent sans revenu le premier mois de leur congé, le PLFSS généralise la subrogation à tous les employeurs en l’inscrivant dans le Code de la Sécurité sociale.
Ainsi, les employeurs devraient, dès le premier cycle de paie suivant l’absence du salarié, lui verser une somme au moins égale au montant des indemnités journalières dues en cas de congé de maternité, de congé d’adoption ou de congé de paternité et d’accueil de l’enfant. L’employeur étant alors subrogé dans les droits du salarié, la caisse d’assurance maladie lui verserait directement les indemnités journalières dans un délai maximal qui pourrait être fixé par décret à 7 jours.
À noter : cette mesure entrerait progressivement en vigueur, entre 2023 et 2025, selon l’effectif de l’entreprise.
Projet de loi de financement de la Sécurité sociale, 26 septembre 2022
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