Defining URSSAF Contributions

This chapter provides an overview of URSSAF contributions and discusses how to:

• Define URSSAF rates and additional parameters.

• Define rates for accidents at work.

• Report URSSAF data.

• Create the TRC annual report.

• Review delivered URSSAF deductions.

Understanding URSSAF

URSSAF are regular contributions paid by both the payee and employer to cover retirement, sickness, workplace accidents, family benefits, widows’ benefits, and FNAL. Most URSSAF contributions are calculated as a percentage of a funding base (calculation rule = percentage x base). In some cases, contributions may apply to a reduced base, and some contribution classes may qualify for reduced rates or exemption from paying contributions.

This section discusses:

• Bases

• Rates

• Ceilings

• Contribution classes

• Standard and non-standard classes

Bases

The funding base for URSSAF deductions is derived from the gross pay accumulator URS AC BRUT SG. However, the funding base is defined not as an accumulator but as a formula or variable and may differ in value from the gross pay accumulator. For example, in the case of journalists, the formula used to calculate URSSAF contributions can reduce the funding base below the amount of the gross pay accumulator. And in cases where deductions are limited to a ceiling, formulas can be used to limit the funding base to the ceiling.

This section discusses:

• Funding bases limited to a ceiling.

• Funding base for payees moving from a non-standard class to a standard class.

• Lump sum bases.

Funding Bases Limited to a Ceiling

Some funding bases are limited to a ceiling—in other words, contributions are calculated as a percentage of a limited funding base, rather than applying to the entire base. The calculation used to determine when the ceiling has been reached is a monthly calculation. The system adds all the gross of the year and compares this sum to the sum of all the monthly ceilings. If the sum of the gross is greater than the sum of the ceilings, the system limits the annual funding base to the ceiling. The system then deducts the funding base of the previous month on which the payee has already contributed to obtain the monthly funding base.

Global Payroll for France uses a generic formula GEN FM CALC LIMIT to calculate monthly funding bases limited to a ceiling.

Funding Bases for Payees Moving From a Non-Standard Class to a Standard Class

In the case of certain contracts, when payees’ earnings exceed a predefined limit, they may no longer be eligible for the special URSSAF rate assigned to their class. When these limits are broken, they pay another rate, assigned to a different contribution class. This new class is referred to as the standard class because it does not contain the exempted rates of the original class but the normal rates of the standard régimes.

To calculate the maximum payees can make and still remain within their normal régime, Global Payroll for France uses the variable GEN VR SMIC L VG P. To calculate the earnings ceiling, the system multiplies the value of this variable (which is equal to the hourly SMIC) by the number of paid hours. If earnings go over this amount, a change in régime is triggered. The payee then moves to the standard régime and deductions are made at the new rate for earnings over the ceiling.

Note. When payees move into a standard class from a non-standard class, the funding base for the new, standard class is not the complete salary base, but only the amount over the limit.

Note. The value of the variable GEN VR SMIC L VG P appears in the Upper Limit field of the URSSAF Additional Setup page.

This table lists all non-standard classes with an associated standard class:

Lump Sum Bases

Some specific categories of employees contribute to URSSAF based on lump-sum bases. For example, this applies to instructors in vacation centers, apprentices, trainees, taxi drivers, and some other categories of employees.

Important! PeopleSoft manages only lump-sum bases in the case of apprentices and trainees. It does not manage other cases.

See Understanding Specific Contracts.

Rates

The contribution rates for URSSAF vary according to the contribution class and are defined as variables. Although PeopleSoft delivers these variables with predefined values, you must maintain these variables on the URSSAF Rates page.

See Defining URSSAF Rates and Additional Parameters.

Ceilings

Some URSSAF contributions are based only on the portion of a payee’s salary that falls within a limit referred to as a ceiling. In other words, these contributions are calculated using a reduced base so that if a salary is over the ceiling, the contribution is calculated only on the ceiling.

Note. To view the ceilings for the different contribution classes, use the URSSAF Rates page. To modify a ceiling level, use the Ceilings page described in the Country Data topic.

See Understanding Contribution Rates and Limits.

Contribution Classes

The contribution class for each payee is determined by such factors as where the payee works, what type of work is being done, and the employee’s age. The different contribution classes for payees are identified in Global Payroll for France by a set of codes defined by URSSAF. Except in a few cases (such as for trainees), any payee who is eligible for URSSAF must be associated with a contribution class code (or social security code) on the Contract page. Use these codes to access the URSSAF Rates and URSSAF Additional Setup pages described in this section.

This table lists the codes for the various contribution classes that Global Payroll for France manages:

Note. You can create classes that are not managed by PeopleSoft. If you do so, ensure that the URSSAF contributions are correctly calculated.

Understanding How URSSAF Deductions are Triggered

Global Payroll for France uses the variable URS VR REGIME to trigger URSSAF contributions. This variable retrieves the value of the social security code entered on the Contract page in PeopleSoft Enterprise Human Resources. If the payee has no social security code, the variable is not populated and the system does not process URSSAF contributions.

There is one exception to this rule that applies to trainees. You do not have to enter a social security code for trainees because this code is determined by the system. The reason for this is that the contributions paid by trainees depend on their kind of training and on the salary level. In some cases, trainees don’t have to pay URSSAF contributions at all (if the salary is under 30 percent of the minimum salary in case of mandatory training with work accident coverage). In this case, the system doesn’t assign a value to the social security code (it doesn’t populate the variable URS VR REGIME) and URSSAF contributions are not triggered.

See Also

Understanding Specific Contracts

Understanding URSSAF and Retroactive Processing

Global Payroll for France delivers processing rules to manage retroactive changes that affect the calculation of URSSAF contributions.

See Also

Understanding Retroactive Processing

Understanding Fillon Reductions to URSSAF Contributions

In addition to reduced rates that apply to some contribution classes as a whole, certain employees within a class may qualify for Fillon reductions.

Global Payroll for France delivers two deductions to calculate these reductions:

Note. Before June 30, either reduction can apply depending on whether the employer was or was not benefitting from the Aubry II reduction.

Note. The deductions for the Low Salary (URS BAS SAL ) and the Aubry I and II reductions (URS FM AUB 1, 2) should no longer be used to calculate reduction amounts.

The following supporting elements are used to define the Fillon deductions, and may require input or modification from the user:

See Also

Setting Up Country Data

Defining URSSAF Rates and Additional Parameters

To define URSSAF rates and additional parameters, use the URSSAF Rates FRA (GPFR_URS_RATES) component.

This section provides an overview of URSSAF rates and ceilings and discusses:

• Pages used to define URSSAF rates and additional parameters.

• Defining URSSAF rates.

• Viewing and modifying additional URSSAF parameters.

Understanding URSSAF Rates and Ceilings

In Global Payroll for France, the rates for the different URSSAF contributions (widow, illness, family allowance, and so on) are defined as variables. Although PeopleSoft defines and delivers the rates associated with these variables—as well as the ceilings that apply to the base used to calculate these contributions—you can adjust ceiling values and contribution rates to comply with changing laws and regulations. This section explains how to view the delivered rates and ceilings for URSSAF. It also explains how you can adjust these values if necessary.

To view and adjust rates and ceilings:

1. View the ceilings for URSSAF rates.

   Use the Limits page to view the ceilings that apply to the URSSAF rates. The ceilings that appear on this page (URSSAF uses only Ceiling A) also appear on the URRSAF Rates page with the actual ceiling values.

   Note. The Limits page is documented in the chapter on setting up country data.

   See Reviewing and Updating Contribution Rates and Limits.

2. View and maintain the ceilings for the URSSAF contribution rates.

   Many URSSAF contribution rates apply only to a portion of an employee’s funding base—in other words, they apply to the portion of the funding base that falls within a limit or ceiling. PeopleSoft has defined a specific variable to store the ceiling used in URSSAF: Ceiling A. However, you are responsible for maintaining the value of Ceiling A and adjusting it if necessary. To do this, use the Ceilings page.

   Note. This page is documented in the chapter on setting up country data.

   See Reviewing and Updating Contribution Rates and Limits.

3. View and maintain the rates for the different contribution classes.

   After reviewing and (if necessary) adjusting the ceilings used for URSSAF, go to the URSSAF Rates page to view and adjust the contribution rates for the different contribution classes. This page is discussed in detail in the subsequent topic on the URSSAF Rates page.

4. Define additional URSSAF parameters on the URSSAF Additional Setup page. This page is discussed in detail in the subsequent topic on viewing and modifying URSSAF parameters.

See Also

Setting Up Country Data

Defining URSSAF Rates

Pages Used to Define URSSAF Rates and Additional Parameters

Defining URSSAF Rates

Access the URSSAF Rates page.

Illness Rate	Displays the illness contribution rates for Payee and Employer.
Family Allowance	Displays the rate for family allowance.
Retirement Rate	Displays the two contributions towards the retirement rate. The employer pays a rate based on the entire funding base. This is displayed opposite No Limit. The second contribution, paid by both payee and employer, is applied to a funding base limited to Ceiling A. These rates are displayed opposite From 0 to 2476. Note. 2476 euros is the monthly limit of Ceiling A at the time of writing. The ceiling is determined by the value assigned to the Ceiling A variable. This is done on the Ceilings page of the Country Setup feature.
Oldness Rate	Displays the contribution rate for widows’ benefits.
FNAL Employer Rate	Displays the rate that applies to a funding base limited to Ceiling A. The actual rate is displayed opposite From 0 to 2476. Note. FNAL contributions not limited to Ceiling A are maintained on the Variables By Category page. Only FNAL contributions limited to Ceiling A are maintained on the URSSAF Rates page.
Solidarity Employer Rate	Displays the solidarity contribution rate.

Note. Several of the contribution sections on this page display the comment No limit. This means that the contributions for each section are not based on an earnings ceiling. They are calculated from the entire funding base, with no limit.

See Also

Defining URSSAF Rates and Additional Parameters

Viewing and Modifying Additional URSSAF Parameters

Access the URSSAF Additional Setup page.

Social Security Code	Displays the payees’ existing contribution class—not that of the standard class.
AT Reduction	Displays the percentage amount of the reduction in the work accident rate if the contribution class (régime) qualifies for a reduction. For example, régime number 392 carries a rate reduction of 30 percent compared to the generalrégime. You can adjust this amount if necessary. Note. Define the work accident rate at the establishment level in PeopleSoft Enterprise Human Resources. The rate is the same for all payees in the establishment, except for payees belonging to the régime that carries the specific reduction.
Low Salary Reduction	Select this check box to trigger the Fillon reduction if the payee earns a low salary.
Standard Class	Displays the standard class to which payees are assigned if they become ineligible for their original class. For example, payees in some contribution classes (régime 914) contribute using the rates for their class if their monthly salary is less than or equal to the SMIC (minimum monthly salary). When payees belonging to one of these classes earn more than the SMIC, they automatically begin contributing using the rates in effect for the standard class. These rates apply only to the portion of the salary that exceeds the earnings limit.
Upper Limit	Displays the value of the variable GEN VR SMIC L VG P that stores the hourly SMIC rate. To calculate the maximum payees can earn and remain within their normal régime, Global Payroll for France multiplies the value of this variable by the number of paid hours. If earnings go over this amount, a change in régime is triggered. The payee then moves to the rates for the contribution class specified in the Standard Class field and deductions are made at the new rate for earnings over the limit.

See Also

Defining Rates for Accidents at Work

Defining URSSAF Rates and Additional Parameters

Defining Rates for Accidents at Work

One of the URSSAF contributions is the work accident (AT) contribution. The employer pays this contribution, based on the URSSAF funding base, with the rate corresponding to the amount of risk in the workplace.

To define the risk code on which the contribution is based, use the following procedure.

To define the work accident rate:

1. Define the risk at the establishment level.

   To define the work accident rate, enter the following data on the Establishment Address page in PeopleSoft Enterprise Human Resources:

   • Enter the risk code.

   • Complete the work accident section (AT Section).

   • Specify the standard rate associated with the work accident section.

     Different risk codes can be defined for a single establishment corresponding to the different levels of risk within the organization (for example, different departments within a single establishment may pay different rates if the level of risk varies from department to department).

2. Select the risk code for the department.

   On the Department Profile page, select the appropriate risk code for the department from the list of codes defined at the establishment level.

   If a department has no associated establishment, the establishment indicated in the JOB table is used.

3. Select the risk for the payee (if necessary).

   If a payee is associated with a department, and the work accident risk doesn’t match the risk for the payee, then the correct risk can be specified at the payee level. To specify the risk at the payee level, override the variable URS VR CODE RISK E with the risk applying to the payee. This is done on the Supporting Element Overrides page.

   When the system defines the risk code for a payee, it first determines whether the risk code is specified at the payee level. If so, the system retrieves the work accident (AT) rate linked to the risk code for the payee. If the risk code is specified at the department level, the system retrieves the work accident rate and applies it to all payees linked to the department (except payees having a risk code specified at payee level). If there is no risk code specified at the department level, the system applies the risk code in the work accident section with the lowest number defined at the establishment level.

See Also

Setting Up Organization Foundation Tables

Reporting URSSAF Data

Reports available for URSSAF are:

• DUCS reports.

• Tax Reduction for Low Salaries report (generic report FRPAY006).

See Also

Setting Up DUCS and DADS Reporting

Global Payroll for France Reports

Creating the TRC Annual Report

The Tableau Récapitulatif des Cotisations (TRC) summarizes the previous year’s URSSAF contributions. The report is organized by establishment, and enables URSSAF to recalculate the annual contributions and acknowledge any over- or underpayments.

Because most of the data needed for this report is produced in the DUCS process, you use the DUCS Declaration Type and DUCS Definition pages to create the report and update the data extracted on the Update DUCS File page. Then use the DUCS Run Control and DUCS File Generation pages to run the TRC report.

This section discusses how to:

• View the TRC declaration type.

• Create a TRC declaration definition.

• Set up TRC data extraction.

• Generate the TRC report file.

Viewing the TRC Declaration Type

Access the Declaration Type page to view the TRC file types used to generate TRC data through the DUCS process

See Also

Reviewing Declaration Type Parameters for DUCS Types

Creating a TRC Declaration Definition

Access the DUCS Definition page to create a specific DUCS declaration definition for TRC processing. Reproduce the setup created for monthly URSSAF DUCS, ignoring the payment type and source bank fields.

See Also

Defining the DUCS Structure

Setting Up TRC Data Extraction

Access the DUCS Preparation Run Control page to establish which data is extracted for the TRC report.

See Also

Extracting Data for DUCS Files

Generating the TRC Report File

Access the DUCS File Generation page to generate the TRC report file.

See Also

Generating a DUCS File

Reviewing Delivered URSSAF Deductions

This section discusses these groups of URSSAF deductions:

• Deductions for standard classes.

• Deductions for classes carrying rate exemptions.

• Deductions for Aubry 1 and 2 and low salary.

Deductions for Standard Classes

This table lists the deductions created for the standard contribution classes—those that do not carry a rate exemption:

Deductions for Classes Carrying Rate Exemptions

This table lists deductions for the contribution classes that carry a rate exemption:

Deductions for the Fillon Reductions

This table lists the deductions created to process Fillon reductions.

Note. PeopleSoft delivers a query that you can run to view the names of all delivered elements designed for France. Instructions for running the query are provided in the PeopleSoft Enterprise Global Payroll 8.9 PeopleBook.

See Also

Viewing the Delivered Elements

Viewing and Modifying Additional URSSAF Parameters

Defining Earning and Deduction Elements

Defining Earning and Deduction Elements