Urssaf upgrades free intéressement builder with 10 indicators

Employers with small teams and their expert-comptables can now build an intéressement scheme end to end on the free service mon-interessement.urssaf.frUrssaf, from simulation to the drafting of the accord or décision unilatérale (DUE).Urssaf The upgraded path is aimed at TPE and PME employers creating a scheme or revising an existing one.Urssaf Once the simulation is run, the accord or DUE is generated automaticallyUrssaf and sent by email, and the QR code on the document secures the scheme once it is filed on the ministère du Travail filing platformUrssaf.

The first new block is planning. The employer sets the start of the exercice comptable and the duration of the scheme, and receives a personalised calendar that lists the steps from drafting through renewal of the accord or DUE to payment of the prime. The calendar therefore covers rédaction, dépôt, versement and renouvellement in one sequence.

The second new block is simulation. The employer can now choose among 10 indicatorsUrssaf, against 2 previouslyUrssaf, and can combine performance indicators with responsabilité sociétale des entreprises (RSE) indicatorsUrssaf. The whole simulation path has been reworked to simplify the steps and to supply documentation at each stage. The employer previews the results of the chosen indicators and the resulting prime amounts according to the attainment of the objectives. A news banner gathers useful information and changes affecting intéressement.

Using the tool leaves the filing route unchanged: the employer benefits from the exonérations without delay once the accord is filed on TéléAccordsUrssaf, without a prior-review procedure. Intéressement is collective and facultatif, set up by accordUrssaf and, for employers of fewer than 50 salariés without délégué syndical or comité social et économique (CSE), possibly by DUETravail Emploi; where negotiations with the CSE or delegates failed, a procès-verbal de désaccord is drawn up and the CSE is consulted. In all cases the accord states its period, covered establishments, calculation and répartition rules, payment dates, information means for the CSE, dispute-settlement procedure and information of beneficiaries. No presence condition and no substitution of existing pay is allowed, seniority of 3 months at most may be required, and the formula must keep a variable and uncertain character based on objectively measurable criteria.

Timing and filing remain decisive. The accord can be concluded at any point in the year provided its effect date preserves that aléatoire character, but it must be concluded before the first day of the second half of the calculation period to which its taking effect relatesUrssaf. It is then filed on the TéléAccords platform of the ministère du TravailService Public within 15 days of the latest authorised conclusion dateUrssaf, and no payment, even as an advance, is made before filingUrssaf. The filing yields a récépissé from the direction départementale de l'emploi, du travail et des solidarités (DDETS) and transmission to the Urssaf without delay, and the employer benefits from the exonérations from filing without a prior-review procedureUrssaf. The overall envelope is capped at 20 % of gross payroll for the exerciceUrssaf and each salarié's share at 75 % of the plafond annuel de la Sécurité socialeUrssaf, with payment by the last day of the fifth month after the exercice closesService Public. Legal basis is the Code du travail intéressement provisions (articles L3311-1, L3312-2, L3312-3, L3312-5 and L3342-1) as applied through the Urssaf intéressement scheme and the TéléAccords filing route.