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la loi PACTE

Publié le 19 septembre 2018 à 4:30

Loi PACTE, la valorisation en équivalents temps plein (ETP) va certainement remplacer les Unités Bénéficiaires

Chères entrepreneurs du réseau TIH Business,

Actuellement, l’association h’up entrepreneurs, par l’action de son Président Didier Roche, participe activement aux discussions autour de la réforme de l’obligation d’emploi des personnes en situation de handicap, dans le cadre de la loi PACTE.

Le projet de loi vient de passer au Sénat où de nombreuses modifications ont été apportés.

En septembre, ce texte passera en seconde lecture à l’Assemblée Nationale. Le projet de loi est donc susceptible d’évoluer encore très largement.

Important : les articles relatifs à l’obligation d’emploi des travailleurs handicapés ne devraient pas être modifiés par ordonnance du gouvernement, le parlement estimant qu’un tel sujet de société doit-être débattu en son sein.

De nombreux articles de presse imprécis sont parus sur le sujet : nous souhaitons vous éclairer sur l’état actuel des textes, sous réserve de nouvelles modifications à venir :

Pour le volet de la sous-traitance auprès du STPA1 (EA, ESAT, TIH), le système des Unités Bénéficiaires va très probablement disparaître au profit d’une valorisation en équivalents temps plein (ETP), inscrite dans la Déclaration Sociale Nominative (DSN). La conversion et les modes de calcul restent à préciser à ce jour ;

De ce fait, le recours à la sous-traitance auprès du STPA ne sera sans doute plus pris en compte dans le taux d’emploi des entreprises, qui ne sera calculé qu’avec l’emploi direct de salariés, stagiaires, intérimaires et alternants ;

Les entreprises gardent un avantage financier à avoir recours à la sous-traitance auprès du STPA par la déductibilité de la charge induite par la sous-traitance, diminuant ainsi leur contribution (mais plus d’intérêt au regard de leur taux d’emploi handicap).

Nous ne manquerons pas de vous tenir informés des prochaines étapes de ces évolutions législatives.

L’équipe TIH Business.

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