The leader can first individual insurance

In principle, the contractor has a very different status of employees: talking about even, and it is a symbol, status of non-salarié. But when it operates its business in the form of a company, it is not uncommon that on the contrary a very close status of employees: said while it is deemed to be an employee. Talking about even for "leader employee." However, that is not total assimilation. First, because it is that in terms of social protection and no social right, which means inter alia that the leader is not the rules of dismissal, but it may be rather freely revoked by the partners, at least when it is not associated majority capital. Then, because its social protection does not include the Assedic component so important in the eyes of employees. For the rest, it is located almost in the same fashion. Especially for supplementary social protection. Indeed, as any employee, he may wish to supplement the guarantees arising from its legally required contributions.

The leader can first individual insurance. If both is in fact that it is not already of that of her husband, including when it is employee company or official and holder covering such a complementary also relatives. When deciding to subscribe as an individual contract, the leader funds his contributions with a portion of its revenues with in principle supported the payroll and income tax. What is unquestionably not the panacea. It may therefore prefer to make supported its further by his company. But this support is then deemed to be a complement of pay, which will result in additional tax costs for him. Where the interest to put in place in his business what practitioners call a "contract article 83" pensionable as tax social treatment particularly advantageous.

> particularly advantageous tax treatment

First asset contracts section 83, the amounts paid to pay contributions are deductible in respect of the income tax and social security contributions for the beneficiary. In other words, they just reduce the amount of taxable earnings. Second advantage, the fraction of contributions which is supported by the company, if it constitutes a benefit in kind, for the recipient is not to be imposed as such but on the contrary exempt of income tax and social charges. Finally, in addition to these exemptions, the amounts supported by the company are deductible from taxable results, the same as the remuneration paid to its employees.

However, as often, the granting of these benefits is subject to the respect of many conditions. Must first contract be compulsory for the beneficiaries and not not optional. More specifically, the complementary must impose himself on a class of employees of the company, for example the category of frames. A condition that in passing, some try to bypass. Establishing in the company a complementary compulsory for executives, while the company has as unique Executive leader and spouse. Or by establishing the complementary in the holding in favour of the leader company while staff is an employee of the operating company.

Another important condition, shape it, complementary coverage plan must be implemented on the basis of a collective agreement, an agreement proposed by the business manager and ratified by the majority of the persons concerned or a unilateral decision by the employer. Being specified that, in the latter case, the contract is not necessary to employees, present before in place, which would not be interested in this guarantee. As noted also that in certain sectors of activity, the subscription of additional social coverage was made compulsory by a domestic agreement, generally in foresight.

And the conditions does not stop there: the contract must not provide for the reimbursement of package health of 1 euro to the burden of all insured persons, it must be responsible for contract, i.e. covering certain risks and instead excluding others, such as support of some exceedances of fees borne by poor students not respecting not the rules of the game of health course, in no case should the participation of the company funding contributions substitute wage elements... The list is long and must be the subject of particular attention.

> a contract to adapt to each company

Before instituting such a contract in the company, it is therefore essential to counsel by a specialist who will be responsible to ensure that all the conditions laid down by the regulation are met, but also to help the leader to choose the right contract, that is best suited to its business benefits. Does provide retirement benefits Foresight only And what foresight Because the level and nature of the coverage will obviously not the same for a team composed of lawyers of business employees, which will focus on a blanket supplementary disability-death very important for a team of employees who supplements for health, dental and optical material, be decisive.