{"id":63280,"date":"2023-05-30T08:30:35","date_gmt":"2023-05-30T06:30:35","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=63280"},"modified":"2024-07-12T16:11:06","modified_gmt":"2024-07-12T14:11:06","slug":"prestations-sociales-des-non-salaries-agricoles","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/prestations-sociales-des-non-salaries-agricoles\/","title":{"rendered":"Prestations sociales des non-salari\u00e9s agricoles"},"content":{"rendered":"<p>Les non-salari\u00e9s agricoles b\u00e9n\u00e9ficieront dor\u00e9navant de deux am\u00e9liorations de prestations sociales. D&rsquo;une part un coup de pousse sur l\u2019indemnit\u00e9 journali\u00e8re AMEXA, qui s\u2019appliquera d\u00e8s le 1er Juin. D\u2019autre part, et de fa\u00e7on r\u00e9troactive, une correction de l\u2019in\u00e9galit\u00e9 de traitement de la rente AT-MP. (accident du travail et maladie professionnelle).<\/p>\n<p>Valoxy, cabinet d\u2019expertise comptable dans les Hauts-de-France, explique dans cet article les modalit\u00e9s de ces modifications.<\/p>\n<h2><span style=\"color: #c1d72e;\">\u2014<\/span><strong>Rappel des diff\u00e9rents statuts des travailleurs agricoles<\/strong><\/h2>\n<h4><strong>Le statut de salari\u00e9 agricole<\/strong><\/h4>\n<p>Le salari\u00e9 agricole, comme tout salari\u00e9, est une personne physique li\u00e9e \u00e0 un employeur par la conclusion d&rsquo;un contrat de travail et une relation de subordination. Il travaille dans une entreprise agricole, et il est obligatoirement affili\u00e9 \u00e0 la Mutualit\u00e9 Sociale Agricole (MSA), la \u201cS\u00e9curit\u00e9 sociale agricole\u201d, \u00e0 laquelle sont vers\u00e9es ses cotisations sociales. (voir aussi notre article <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/les-formes-demploi-en-exploitation-agricole\/\" target=\"_self\" rel=\"noopener\">Les formes d\u2019emploi en exploitation agricole<\/a>)<\/p>\n<h4><strong>Les statuts des non-salari\u00e9s agricoles<\/strong><\/h4>\n<ul>\n<li><strong>Le chef d\u2019exploitation<\/strong> assure la gestion courante de l&rsquo;exploitation. (En cas de forme soci\u00e9taire, c\u2019est celui qui assure la plus grande part de responsabilit\u00e9. Les autres sont co-exploitants). L\u2019activit\u00e9 doit \u00eatre une production agricole (animale ou v\u00e9g\u00e9tale), ou un prolongement de celle-ci (agritourisme, vente, transformation, etc.). Le chef d\u2019exploitation travaille au moins 1 200 heures par an. L\u2019exploitation dispose d\u2019une superficie d\u2019au moins 50% de la SMI (surface minimum d\u2019installation) du d\u00e9partement.<\/li>\n<li>Le <strong>collaborateur d\u2019exploitation<\/strong> est mari\u00e9, pacs\u00e9 ou vit en concubinage avec un chef d\u2019exploitation agricole. Il ne per\u00e7oit pas de r\u00e9mun\u00e9ration et travaille de mani\u00e8re r\u00e9guli\u00e8re sur l\u2019<\/li>\n<li><strong>L<\/strong><strong>\u2019<\/strong><strong>aide familial<\/strong> participe \u00e0 la mise en valeur de l\u2019exploitation sans \u00eatre salari\u00e9. \u00c2g\u00e9 au minimum de 16 ans, il a un lien de parent\u00e9 (ascendant, descendant, fr\u00e8re, s\u0153ur ou alli\u00e9 au m\u00eame degr\u00e9) avec le chef de l\u2019exploitation ou son conjoint. Il ne peut b\u00e9n\u00e9ficier de ce statut plus de 5 ans, et doit opter pour un autre statut s\u2019il souhaite poursuivre sa participation aux travaux de l\u2019exploitation.<\/li>\n<\/ul>\n<p>Dans la tr\u00e8s grande majorit\u00e9 des cas, les non-salari\u00e9s agricoles sont affili\u00e9s \u00e0 la MSA.<\/p>\n<h2><span style=\"color: #c1d72e;\">\u2014<\/span><strong>Majoration de l<\/strong><strong>\u2019<\/strong><strong>indemnit\u00e9 journali<\/strong><strong>\u00e8<\/strong><strong>re \u201cAMEXA\u201d<\/strong><\/h2>\n<p>La Mutualit\u00e9 sociale agricoles (MSA) verse aux non-salari\u00e9s agricoles une indemnit\u00e9 journali\u00e8re (IJ) \u201cmaladie\u201d apr\u00e8s un d\u00e9lai de carence de 3 jours. Voir notre article <a href=\"https:\/\/valoxy.org\/blog\/les-ijss-indemnites-journalieres-de-securite-sociale\/\">Les IJSS (Indemnit\u00e9s Journali\u00e8res de S\u00e9curit\u00e9 sociale)<\/a>.<\/p>\n<p>Jusqu\u2019\u00e0 pr\u00e9sent, la loi pr\u00e9voyait une majoration de l\u2019IJ \u00e0 compter du 29\u00e8me jour d\u2019indemnisation, soit \u00e0 partir du 32\u00e8me jour d\u2019arr\u00eat de travail. Le <a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000047537899\">d\u00e9cret<\/a> 2023-358 du 10 Mai majore ces indemnit\u00e9s d\u00e8s le 29\u00e8me jour <strong>d<\/strong><strong>\u2019<\/strong><strong>arr\u00eat de travail<\/strong>. Cette mesure fait donc b\u00e9n\u00e9ficier les non-salari\u00e9s agricoles de 3 jours suppl\u00e9mentaires d\u2019indemnit\u00e9 journali\u00e8re major\u00e9e.<\/p>\n<p>Ainsi, son montant s\u2019\u00e9l\u00e8ve \u00e0\u00a0:<\/p>\n<ul>\n<li>24,25 \u20ac\/jour entre le 4\u00e8me et le 28\u00e8me jour suivant l\u2019arr\u00eat de travail,<\/li>\n<li>32,33 \u20ac\/jour \u00e0 compter du 29\u00e8me jour d\u2019arr\u00eat.<\/li>\n<\/ul>\n<p>Cette modification s\u2019appliquera aux arr\u00eats de travail prescrits \u00e0 compter du 1er juin 2023.<\/p>\n<h2><span style=\"color: #c1d72e;\">\u2014<\/span><strong>Rente AT-MP pour les collaborateurs et aidants familiaux<\/strong><\/h2>\n<p>Jusqu\u2019\u00e0 pr\u00e9sent, les non-salari\u00e9s agricoles autres que les chefs d\u2019exploitation victimes d\u2019un accident du travail ou d\u2019une maladie professionnelle (AT-MP) dont le taux d\u2019incapacit\u00e9 permanente partielle (IPP) n&rsquo;atteignait pas 100 % ne pouvaient b\u00e9n\u00e9ficier d\u2019une rente d\u2019incapacit\u00e9 permanente. Seuls les chefs d\u2019exploitation y avaient droit, \u00e0 partir de 30 % d\u2019IPP.<\/p>\n<p>La loi de financement de la S\u00e9curit\u00e9 sociale pour 2023 corrige cette in\u00e9galit\u00e9. Ainsi, les collaborateurs, aides familiaux et enfants de 14 \u00e0 20 ans participant aux travaux de l\u2019exploitation pourront \u00e9galement percevoir une rente \u201cATEXA\u201d, d\u00e8s lors que leur taux d\u2019incapacit\u00e9 permanente \u00e9gale ou d\u00e9passe 30 %.<\/p>\n<p>Cette mesure s\u2019applique r\u00e9troactivement aux AT-MP ayant entra\u00een\u00e9 une incapacit\u00e9 dont le taux a \u00e9t\u00e9 fix\u00e9 post\u00e9rieurement au 31 d\u00e9cembre 2022. (<a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000047537899\">d\u00e9cret<\/a> 2023-358 du 10 Mai)<\/p>\n<div class=\"encadre-style\"> Valoxy ouvre sa branche agricole :\u00a0<a href=\"https:\/\/valoxy.org\/expertise-comptable-specialiste-du-milieu-agricole\/\">Valo\u2019Agri<\/a>. Vous avez maintenant trois interlocuteurs d\u00e9di\u00e9s, experts du monde agricole, \u00e0 votre disposition.<\/p>\n<p>C\u00e9r\u00e9aliers, producteurs de cultures, \u00e9leveurs, maraichers, viticulteurs, arboriculteurs, centres \u00e9questres\u2026 Quelles que soient vos productions, nous vous accompagnons dans la strat\u00e9gie, la gestion et la fiscalit\u00e9 de votre exploitation agricole.<\/p>\n<p><a href=\"https:\/\/valoxy.org\/expertise-comptable-specialiste-du-milieu-agricole\/\">Valo\u2019Agri, l\u2019expert-comptable sp\u00e9cialiste du milieu agricole<\/a> <\/div>\n<p>Cet article vous a int\u00e9ress\u00e9 ? Dites-le nous dans les commentaires ci-apr\u00e8s ! Et retrouvez \u00e9galement nos autres articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/les-dispositifs-fiscaux-specifiques-a-lactivite-agricole\/\">Dispositifs fiscaux de l\u2019activit\u00e9 agricole<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/le-fonds-agricole\/\">Le fonds agricole<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/groupement-foncier-agricole-gfa\/\">Le groupement foncier agricole (GFA)<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/le-bail-rural\/\">Le bail rural<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/les-benefices-agricoles\/\">Les b\u00e9n\u00e9fices agricoles (BA)<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/installer-en-agriculture\/\">S\u2019installer en agriculture<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Les non-salari\u00e9s agricoles b\u00e9n\u00e9ficieront dor\u00e9navant de deux am\u00e9liorations de prestations sociales. D&rsquo;une part un coup de pousse sur l\u2019indemnit\u00e9 journali\u00e8re AMEXA, qui s\u2019appliquera d\u00e8s le 1er Juin. D\u2019autre part, et de fa\u00e7on r\u00e9troactive, une correction de l\u2019in\u00e9galit\u00e9 de traitement de&#8230;<\/p>\n","protected":false},"author":1,"featured_media":63281,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[155,4],"tags":[],"class_list":["post-63280","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-agricole","category-social-rh"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Prestations sociales des non-salari\u00e9s agricoles | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Les non-salari\u00e9s agricoles b\u00e9n\u00e9ficient de deux am\u00e9liorations de prestations sociales, sur l\u2019indemnit\u00e9 journali\u00e8re AMEXA, et la rente AT-MP\" \/>\n<meta name=\"robots\" content=\"index, follow, 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