1982
Fonds de solidarité (France ; 1982-....)
Loi n°82-939 du 4 novembre 1982 relative à la contribution exceptionnelle de solidarité en faveur des travailleurs privés d’emploi
Décret n° 82-1001 du 26 novembre 1982 (J.O. du 27/11/1982 ; https://www.legifrance.gouv.fr/jo_pdf.do?id=JORFTEXT000000519797), modifié, pris pour l’application du titre 1er de la loi n° 82-939 du 4 novembre 1982 et fixant les règles d’organisation et de fonctionnement du fonds de solidarité créé par ladite loi.
Circulaire n° 3-83 du 12 décembre 1983 du Fonds de solidarité
Circulaire PM n° 1751/SG du 15 février 1983
Circulaire PM n° 3662/SG du 20 février 1991
Circulaire n° 91-1 du 29 mars 1991 relative à l'incidence de l'institution de la contribution sociale généralisée (CSG) sur les règles d'assujettissement à la contribution de solidarité de 1 % et sur la détermination de son assiette (Bulletin officiel des ministères chargés du travail et de l'emploi, n°91/11 du 20 juin 1991)
Circulaire FP/7 n° 1782-2 A n°5 du 17 janvier 1992
Circulaire interministérielle FP7 n° 2033 du 27 mai 2003 (Bulletin officiel du travail, de l'emploi et de la formation professionnelle, n° 2003/13 du 20 juillet 2003)
Circulaire du fonds de solidarité n° 2003-01 du 3 juin 2003 concernant la circulaire interministérielle du 27 mai 2003 du ministre de la fonction publique, de la réforme de l’Etat et de l’aménagement du territoire et du ministre délégué au budget et à la réforme budgétaire, relative aux règles d’assujettissement à la contribution exceptionnelle de solidarité, à la définition de son assiette et aux modalités de son versement (Bulletin officiel du travail, de l'emploi et de la formation professionnelle, n° 2003/13 du 20 juillet 2003)
Créé par la loi du du 4 novembre 1982 relative à la contribution exceptionnelle de solidarité en faveur des travailleurs privés d’emploi, le FDS est placé sous la tutelle conjointe des ministres en charge des affaires sociales et de l'économie.
Le Fonds de Solidarité intervient financièrement dans les mécanismes nationaux d'indemnisation du chômage (code du travail, ancien article L351-2), fondés sur deux régimes distincts : un régime d'assurance et un régime de solidarité.
Le régime d’assurance est géré par les partenaires sociaux (représentants du patronat et représentants des syndicats) organisés au plan national au sein de l’UNEDIC (Union nationale interprofessionnelle pour l’emploi dans l’industrie et le commerce).
Le régime de solidarité est géré par l’État. Il permet de verser des allocations particulières à des travailleurs privés de leur emploi et qui ne peuvent pas, en raison de leur situation personnelle, bénéficier du régime d’assurance, mais également à des personnes qui se trouvent dans des situations particulières et limitativement énumérées, à l’égard desquelles la collectivité nationale a décidé d’exprimer sa solidarité.
Les allocations et aides qui relèvent du régime de solidarité, et dont la gestion financière a été confiée par l’État au Fonds de Solidarité, sont les suivantes :
- Allocation de solidarité spécifique (ASS) ;
- Aide aux chômeurs créateurs ou repreneurs d’entreprise (ASS-ACCRE) ;
- Allocation équivalent retraite (AER) ;
- Allocation de fin de formation (AFF) ;
- Allocation de fin de droit (AFD) ;
- Allocation du fonds de professionnalisation et de solidarité (APS).
Le Fonds de solidarité, pour sa part, a pour mission de réunir les moyens de financement de ces allocations. En revanche, il ne verse pas directement ces allocations. Pour simplifier les procédures, il a été décidé que les demandes des allocataires seraient instruites et les allocations servies par Pôle Emploi, qui sert déjà les allocations du régime d’assurance.
Pour assurer le financement des allocations de solidarité, le Fonds de Solidarité collecte « la contribution de solidarité ». Elle est prélevée à la source par les employeurs des fonctionnaires et agents publics relevant de l’État, des collectivités locales, des établissements hospitaliers et autres organismes ou entreprises publiques (par exemple les industries électriques et gazières) précisés aux articles L5424-1, L5424-2 et R5424-1 (ancien article L. 351-12) du Code du travail. Cette contribution s’élève à 1% de leur rémunération. Elle est prélevée directement auprès des employeurs des personnels publics, lorsque ces employeurs ne sont pas dotés de comptables publics, ou auprès des Directions régionales ou départementales des finances publiques, lorsque ces employeurs sont soumis à la comptabilité publique. Le Fonds reçoit également une subvention de l’Etat qui lui permet d’équilibrer recettes et dépenses.
En 2015, le montant total des allocations financées par le Fonds de Solidarité a représenté 3,05 milliards d’euros.
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