The flat-rate base system adopted in 1994 allows sports associations to calculate social security contributions on a flat-rate basis rather than on the actual remuneration of the employee. However, it was called into question by the Social Security Financing Law for 2015.
The system of the flat-rate base for sports associations
This system was instituted by a stopped 27 July 1994 (fixing the basis of social security contributions due for persons exercising an activity within the framework of a legal person with a sporting object, a youth association or popular education) And a circular of July 28, 1994 (relating to the situation of athletes with regard to social security and labor law).
It was set up to take into account the particular constraints weighing on players in the sports world (high number of competitions, recurring activities, staggered schedules, need to supervise participants, etc.).
This "sporting exception"allows sports associations to calculate social security contributions on a flat-rate basis rather than on the actual remuneration of the employee. The benefit was therefore twofold:
- on the one hand, the employer association pays less contributions
- on the other hand, the sports educator, whose activity is often incidental, receives a higher net salary.
This system has also made it possible to regulate at the margins of many situations (compensation, hidden work, ...) taking into account the specificity of the sector.
Social contributions are therefore calculated on the basis of a reduced flat-rate base fixed according to monthly salary brackets within the limit of a salary not exceeding a monthly amount equal to 115 times the hourly minimum wage. All other contributions of legal or contractual origin (unemployment insurance, supplementary pension, provident fund) are due on the total salary paid.
This system applies to remunerations paid to athletes and sports personnel (excluding, however, managers, salaried administrators and administrative, medical and paramedical personnel) by any legal person with a sporting purpose whose purpose is not for profit. and independently of any criterion of permanent salaried staff.
Questioning of the system of the flat-rate base of sports associations
This system was called into question by article 13 of Law n ° 2014-1554 of December 22, 2014 on the financing of social security for 2015:
"(…)
III.-The flat-rate contributions set by ministerial decree in application of Articles L. 241-2, L. 241-3, L. 241-5 and L. 241-6 of the Social Security Code, as well as the first paragraph of Article L. 741-13 and Article L. 751-19 of the Rural and Maritime Fisheries Code in their wording prior to this law, remain applicable until the publication of the decree provided for in Article L . 242-4-4 of the Social Security Code, and failing this until December 31, 2015".
The world of sport was waiting for the publication of a Decree in order to maintain one or more of these bases.
However, no Decree to date has been issued.
Therefore, in application of the aforementioned article 13, the repeal of the flat-rate bases would be effective in the sports sector since January 1, 2016.
However, the system of flat-rate bases, updated on 1 January 2017, still appears on the URSSAF website.
According to French Federation of Omnisports ClubsThe disappearance of this device "represents a very significant increase in costs [For Sports Associations]. Thus, it is estimated for the clubs which benefited from this provision, an increase ranging from 60 to 90% of social contributions.".
