Les mutuelles de fonctionnaires ou la tectonique des plaques

Voici une nouvelle qui réjouira sans doute les entreprises d’assurance qui désormais peuvent soumissionner, selon les règles du code des marchés publics – cela nous promet donc quelques contentieux, auprès notamment des établissements publics de santé pour être désignées organismes de référence au sens du tout nouveau décret n° 2007-1373 du 19 septembre 2007 relatif à la participation de l’Etat et de ses établissements publics au financement de la protection sociale complémentaire de leurs personnels ((JORF n° 219 du 21 septembre 2007 p. 15570 – texte n° 49.)).

Tout a commencé avec les dispositions de l’article R. 523-2 du code de la mutualité (ancien), « l’Etat peut accorder aux mutuelles constituées entre les fonctionnaires, agents et employés de l’Etat et des établissements publics nationaux des subventions destinées notamment à développer leur action sociale et, dans les conditions fixées par arrêté du ministre chargé de la mutualité et du ministre chargé des finances, à participer à la couverture des risques sociaux assurée par ces mutuelles. »

Par arrêté du 19 septembre 1962, le ministre du travail et le ministre des finances et des affaires économiques ont défini les modalités de la participation de l’État à cette couverture ((JORF, 3 oct. 1962, p. 9544.)).

Cet arrêté créait une distorsion de concurrence entre les entreprises d’assurance relevant du droit privé et les mutuelles de droit public au profit de ces dernières : ce fut là un avantage substantiel pour elles grâce aux subventions versées. Mais cette situation n’était pas destinée à perdurer dès lors que le droit communautaire de la concurrence s’en est mêlé, et ce au profit des consommateurs d’assurances, si l’on ose dire.

En effet, dans un arrêt en date du 26 septembre 2005, le Conseil d’Etat a enjoint à l’Etat d’abroger, dans un délai de six mois, les textes ci-avant exposés qui constituaient le fondement réglementaire au versement de subventions aux mutuelles, au motif que ces dispositions créent une rupture d’égalité de traitement entre les mutuelles exclusivement constituées d’agents de l’Etat et des établissements publics nationaux ((CE, 26 sept. 2005, Mutuelle générale des services publics, n°262282.)).

Dans le même sens, la Commission européenne a adressé à l’Etat français, le 22 juillet 2005, une recommandation proposant l’adoption, pour le 1er janvier 2006 au plus tard, de cinq mesures utiles concernant les aides d’Etat versées aux mutuelles, estimant que les mesures prises en faveur des mutuelles de fonctionnaires de l’Etat, telles que les subventions directes et la mise à disposition de personnels et de locaux, constituent des aides incompatibles avec le marché commun, susceptibles d’entraîner des distorsions de concurrence en réservant aux seules mutuelles de fonctionnaires le subventionnement d’activités de nature concurrentielle, à savoir les prestations de protection sociale complémentaire.

C’est dans ces circonstances que le ministre de la fonction publique a adressé, par voie de circulaire, des instructions à l’ensemble des ministres en fixant notamment un échéancier de mesures impératives. Le fondement réglementaire du versement des subventions directes disparaîtrait le 31 mars 2006 cependant que les subventions indirectes devraient, elles, avoir impérativement disparu le 31 décembre 2006 ((Circulaire FP/4 n°2116 du 30 mars 2006 relative à la régularisation des aides de l’État en faveur des mutuelles de fonctionnaires.)).

Il ressort de cette circulaire que, dans un souci de clarification des relations financières entre l’Etat et les mutuelles traditionnellement implantées dans ses services, deux mesures doivent être prises :

  1. d’une part, l’évaluation des aides aux mutuelles et la régularisation des mises à disposition ;
  2. d’autre part, l’amélioration de la transparence et du suivi de la gestion des prestations d’action sociale.

Le rapport préparatoire à la loi de modernisation de la fonction publique, établi par le sénateur Hugues PORTELLI, expose en page 47 (rapport Sénat n°113, 13 déc. 2006, commission des lois) :

« Toutefois, les irrégularités et les dérives auxquelles le recours à la mise à disposition donne lieu justifient la réforme proposée.

Au titre des irrégularités relevées par l’inspection générale des finances figure la mise à disposition d’agents auprès de personnalités et l’accueil d’agents extérieurs pour des emplois civils permanents.

Quant aux dérives, elles tiennent au nombre excessif d’agents mis gratuitement à disposition de certaines structures – associations et mutuelles notamment – sans que l’intérêt de l’Etat soit manifeste, à la durée très longue de certaines mises à dispositions, qui justifierait le recours au détachement, ou encore au manque de rigueur dans l’évaluation des agents, qui permet de douter de l’exploitation pertinente des compétences qu’ils ont acquises à leur retour dans leur administration d’origine. »

Par voie de conséquence, le ministre de la Santé a diffusé à l’attention de l’ensemble de son administration une circulaire d’application afin que les chefs d’établissements fassent cesser les aides directes ou indirectes octroyées aux mutuelles, par l’établissement, au cours du premier semestre de l’année 2007, de conventions prévoyant la prise en charge par les mutuelles de l’ensemble des facilités accordées ((Circulaire n°DHOS/P1/2007/70 du 19 févr. 2007 relative à la régularisation des relations entre les établissements publics de santé et les mutuelles de leurs agents.)).

Il importe de préciser, pour information, que la loi n°2007-148 du 2 février 2007 a introduit un article 22bis à la loi n°83-634 du 13 juillet 1983 qui dispose :

« I. – Les personnes publiques mentionnées à l’article 2 peuvent contribuer au financement des garanties de protection sociale complémentaire auxquelles les agents qu’elles emploient souscrivent.

II. – La participation des personnes publiques est réservée aux contrats ou règlements garantissant la mise en oeuvre de dispositifs de solidarité entre les bénéficiaires, actifs et retraités.

III. – Les modalités d’application du présent article sont fixées par décrets en Conseil d’Etat. »

Le statut général prévoit donc une faculté, et non une obligation, pour l’employeur public de participer financièrement aux garanties de protection sociale complémentaire auxquelles les agents qu’il emploie souscrivent.

C’est le décret du 19 septembre 2007 qui a pourvu partiellement aux modalités de cet article, renvoi étant fait à des arrêtés ultérieurs non encore publiés. En attendant, les services des ressources humaines des établissements de santé ont donc du pain sur la planche pour se mettre en conformité avec ces dispositions réglementaires qui organisent, au final, la lente mais inexorable privatisation de la fonction publique.

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  91. Milton Mourão / Duvido que isto assustaria um vietcong, daqueles que fizeram os soldados estadunidenses sair correndo com as calças na mão do Vietnam!Gostei deste comentário ou não: 0

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  93. Highly descriptive post, I loved that bit. Will there be a part 2?

  94. It’s a difficult matter, that whole Pirate Bay thing. As you say, they’re causing damage to the music industry. Are they damaging the music itself? Or just the industry? Because ‘the industry’ represents everything that’s wrong about music nowadays. At least, I strongly feel that way. All the loveliest and most interesting music will find its way to us anyway. I know I’m probably naive and also may not represent a lot of people with my particular taste in music, but there’s way too much ‘industry’. Which is not saying that I agree with or support what The Pirate Bay is doing.

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