Objective employee categories
The criteria set by decree under which an employer may reserve a group protection or health benefit for part of its workforce without losing social security exemptions.
Employer contributions to a group protection, health or supplementary pension scheme are excluded from the social security contribution base, within limits, provided the scheme is collective and mandatory. An employer may nonetheless cover groups of employees differently, as long as each group forms an objective category. The decree of January 9, 2012 sets five criteria: belonging to the executive and non-executive categories of the supplementary pension schemes, a pay threshold linked to the social security ceiling, position in the collective agreement's job classifications, level of responsibility, and belonging to a subset defined by industry practice. A category built otherwise, for example on seniority or a named position, exposes the employer to a reassessment by URSSAF on all contributions. It is therefore a drafting point that insurers and brokers check before implementation.
Decree No. 2012-25 of January 9, 2012 replaced case-by-case assessment with five exhaustive criteria: since then, a scheme reserved in 2024 for employees with more than five years of service does not form an objective category, and URSSAF may add all employer contributions back into the contribution base.
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