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vendredi, 29 août 2014

 

Liability and Obligations PDF Print

Liability

Are liable to particular systems “paid leaves” and “unemployment- bad weather” of Building, Civil Engineering and Hydraulics, the activities relating to: 

-          The decree № 97-48 of February, 4th 1997 and the decree № 97-212 of June 20th, 1998   related to paid leaves,

      -     The decree № 97-48 of February, 4th 1997 and the decree № 97-212 of June 20th, 1998  related to unemployment -bad weather. 

The liability is thus determined exclusively by the nature of the exercised activity,    independently of judicial, economic or administrative nature of the enterprise

Obligations

Every employer practicing at least an activity liable to particular systems” paid leaves” and   “unemployment- bad weather” of Building, Civil Engineering and Hydraulics is bound to the  obligations stipulated by the law № 83-14 of July 2nd, 1983 amended and completed by the law № 04-17 of November 10th, 2004. He has thus to send to CACOBATPH agency, to  which depends the place of its activities, according to the law and regulatory defined forms  and periods, his:

The activity declaration formalizes the obligatory affiliation of the employer to CACOBATPH. It has to take place within ten (10) days following the beginning of his enterprise’s activity. It must be set up according to a form placed by the Fund at disposal of    employers. It must be enclosed with the following documents:

-          trade register, 

-          status of  the enterprise,

-          ODS for enterprises affiliated to another agency,

-          Birth certificate of the first agency’s manager,

-          Tax card.

 The definitive or temporary business close down must be declared to the Fund.

 
Declaration default:

 The declaration default activity lays open to five thousand Dinars fine increased by 20 ٪per late payment month (article 7 of the law № 83-14 amended by article 6 of the law n 04-17).  

It is a declaration issued by the authorized signatory established by the employer, on a form to withdraw from CACOBATPH agencies, and bearing the salaries paid to workers which he   occupied, continuously or irregularly during the reference year (from 1st July of the year to  June 30th of the next year).

 * It is sent within 30 days following the end of reference year (to 30th July at the latest).

 * It serves as a base for the calculation of contribution relating to reference year and  compensations of declared workers leaves and of control. It bears all the information for:

-          Identification of the employed workers,

-          Determination of periods and worked duration,

-          Elements of payments to be declared as fixed by the order № 95-01 of 21st January    1995 and clarified by the decree № 96-208 of 5 th June 1996.

 

Declaration default

The default production of annual salaries declaration within the fixed terms, lays open to  Fifteen (15٪) fine of the due contributions increased by 5 ٪ per late payment month  Article ( 16  of the law № 83-14 amended by article 11 of the law № 04-17). When it is  mentioned that the employer neglected to mention a wage-earner on the salaries  declaration or willingly committed mistakes in the declared salaries amount, he brings   upon himself one thousand (1.000 DA) fine by worker and /or mistake (article 16 A of the law № 83-14 instituted by article 12 of the law  № 04-17).  

The contributions base declaration is a periodic form which establishes the credit   between the Fund ( creditor) and the employer ( debtor). They compromise the  contribution due by the employer to CACOBATPH on salaries he paid to workers he employed during the contributed period.

 The concerned strength:

-          on paid leaves: the whole workers,

-          on unemployment- bad weather: manual labour workers and professional workers working in open without shelter and whose health can be in danger for bad weather.

 Periodicity and dates of payment:

-          The agency send each three months to the employers the forms of the CBD    whatever is their strength) fifteen days at least before the beginning of the following month to contribution.

-          the employers send the  declarations with full information thirty days (30) at the latest      after the falling due ( month or 3 months)

-   the terms last for three months for the employers employing less than ten (10) workers,  and monthly for employers employing more than nine (09) workers.

-          the CBD must be returned to the Fund according to the terms fixed with the  mention “ employees void”.

 

the contributions are the financial securities paid periodically by the employer in expectation    of the payment of compensations of paid leaves or unemployment- bad weather to workers he    employed during the reference year corresponding to each system. They constitute a credit    whose periodicity and terms are similar to those of the CBD; the credit is:

  • paid if the contributions go with the CBD,
  • Remains due if the contributions do not go with the CBD.

 

Payment default:

 The payment default of the contributions within the allotted time gives rise to an increase of     5٪ applied to the amount of the due contributions increased by 1 ٪ per month of additional    Late payment (article 24 of the law № 83-14 amended by the article 119 of the law № 86-15).

 Transfer of the enterprise:

In case of the transfer of the enterprise or of activity suspension, the contributions of the current falling due are payable immediately.    

Contributions base:

 It is the base of the salaries liable to social contributions. It is constituted by all the  elements of the salary and the compensations paid during the laboured period, except family   allowances, representative compensations of expenses, bonus and exceptional compensations    and compensations related to particular conditions of residence and isolation as defined by  the order № 95-01 and clarified by the decree № 96-208.

 Contributions rate:

 The contribution rate calculated on the contributions base is:   

  • For the paid leave: 12, 21٪ is on the exclusive responsibility of the employer.
  • For unemployment- bad weather : 0,75٪, distributed equally between the employer    

 

and the worker, that is:

-          0,375 ٪ for the employer’s share;

-          0,375 ٪ for the worker’s share.

Methods of payment:

 The contributions will be subject of a unique payment and can be paid equally by:

-          bank cheque,

-          clearing cheque,


 

 

 

   
 

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