Defining ASSEDIC Contributions

This chapter provides overviews of ASSEDIC rates and funding bases and discusses how to:

• Set up rates for ASSEDIC contributions.

• Create the BDA report.

• View delivered ASSEDIC deductions.

Understanding ASSEDIC Rates, Limits, and Ceilings

ASSEDIC (or GARP in Paris) contributions are paid to the state unemployment fund (UNEDIC), which finances unemployment insurance (Régime d’Assurance Chômage (RAC)) and salary guarantee Fond National de Garantie des Salaires (FNGS)). Global Payroll for France offers complete ASSEDIC functionality, enabling you to:

• Enter and maintain rates using the ASSEDIC Rates component.

• Create regulatory reports and make payments to collector institutions using the DUCS component.

• Create ASSEDIC certificates upon employee termination in three steps using three components (ASSEDIC Data Retrieval, ASSEDIC Certificate, and ASSEDIC Printing Process).

PeopleSoft delivers current contribution rate percentages for RAC and FNGS contributions on the ASSEDIC Rates component, but you must update and maintain this information yourself as the government issues new rate changes. The contribution percentages vary depending on gross monthly salary as reflected in government-mandated ceilings, which you enter on the Ceilings page.

The fields on the ASSEDIC Rates page are dynamically displayed based on these ceilings. For example, if you enter a new ceiling, this data changes when you view ASSEDIC rates.

In addition to ceilings, Global Payroll for France also uses rates and limits to determine ASSEDIC contributions. PeopleSoft delivers this data, but you should verify it before proceeding with ASSEDIC processing.

You can do the following:

• Use the Ceilings page to view and update the monetary value of these limits, which the system uses to calculate the funding bases for ASSEDIC contributions.

• Use the Rates and Elements page to view the variables that pertain to ASSEDIC, which are listed under the GPFR_ASS_RATES component.

• Use the Limits page to view the ceilings associated with the rate variables. ASSEDIC contributions are based on earnings limits.

Understanding the Funding Bases

This section discusses:

• Funding bases A, B, and A+B

• Contributions at age 65

• Contribution exceptions

Funding Bases A, B, and A+B

The funding bases for ASSEDIC contributions are:

• Base A: Gross salary limited to Ceiling A as defined on the Ceilings component.

  For ASSEDIC contributions limited to Ceiling A (such as RAC), the contribution is calculated based only on Ceiling A if the gross salary is more than Ceiling A. If the gross salary is less than Ceiling A, the contribution is calculated based on the gross salary.

• Base B: Part of the gross salary between Ceiling A and Ceiling A x 3.

  For ASSEDIC contributions limited to Ceiling B (such as RAC), the contribution is calculated only on the difference between the gross salary and Ceiling A if the gross salary is more than Ceiling A but less than Ceiling B. If the gross salary is more than Ceiling B, the contribution is calculated based on the portion between Ceilings A and B. If the gross salary is less than Ceiling A, no contribution on base B is required.

  Note. As of the January 1, 2001, the RAC contributions on Base A and on Base B have the same rate. The contributions could be calculated on only one slice (slice A + B), however, PeopleSoft will continue to split the contributions on the two slices (A and B) in case rates differ again in the future.

• Base A+B: Part of the gross salary included between Ceiling A and Ceiling A x 4.

  For the ASSEDIC contribution limited to Ceiling A+B (such as AGS), the contribution is calculated based on only Ceiling B if the gross salary is more than Ceiling B. If the gross salary is less than Ceiling B, the contribution is calculated based on the gross salary. The upper limit is Ceiling B.

These calculations are done on a monthly basis, but the comparisons are based on annual amounts. An annual gross salary is calculated from the monthly salary, and annual ceilings are calculated from the monthly ceilings. The system also produces a monthly report, detailing the contributions for the period. You can create and produce all required regulatory reports through the DUCS components in Global Payroll for France.

Ceilings A and B are prorated by the number of calendar days in the period to take into consideration hires and terminations during that period, the part-time rate (calculated in the payroll process), and the multiple employer rate. Payees who have multiple employers are not considered part-time, so only one proration is calculated.

Note. The rules concerning funding base calculation for ASSEDIC are identical to those for URSSAF. URSSAF actually determines these rules and, generally, ASSEDIC also follows them.

See Also

Setting Up Country Data

Defining URSSAF Contributions

Generating DUCS

Contributions at Age 65

Payees turning 65 during a pay period pay a prorated ASSEDIC contribution only for the period of time before their 65^th birthdays. This is accomplished by triggering the section ASSEDIC if the payee isn’t 65 years old at the beginning of the calendar period. The system prorates the ASSEDIC funding base if the payee turns 65 before the end date of the calendar period. The proration is equal to the amount of time the payee is still 64 years old within the calendar period divided by the calendar period duration. Ceilings A and B are not prorated; only the funding base is prorated. After a payee’s 65^th birthday, if the birthday does not occur during the current calculated segment period, ASSEDIC contributions are no longer paid.

Contribution Exceptions

There are exceptions to ASSEDIC contributions depending on the classification of the payee or a payee’s specific contract. Some payees, for example, are not eligible to contribute to ASSEDIC: expatriates, people over the age of 65, apprentices for companies with less than 10 payees, and trainees. The triggering of the section ASS SE COTISATION is based on the condition formula ASS FM DECLENCHEMENT.

There are some additional exceptions that affect specific contributions. For example, employee contributions are not paid for apprentices working for companies with more than 10 payees. Global Payroll for France uses generation control to trigger the appropriate contributions in these special cases, described in the ASSEDIC Triggers section of this chapter.

See Also

Understanding Specific Contracts

Understanding ASSEDIC and Retroactive Processing

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

See Also

Understanding Retroactive Processing

Setting up Rates for ASSEDIC Contributions

To set up rates for ASSEDIC contributions, use the ASSEDIC Rates FRA (GPFR_ASS_RATES) component.

This section discusses how to set up rates for ASSEDIC contributions.

Page Used to Set up Rates for ASSEDIC Contributions

Setting Up Rates

Access the ASSEDIC Rates page.

Unemployment Insurance Contr. (unemployment insurance contributions)

Salary Guarantee Association

Creating the BDA Report

The Bordereau de Déclaration Annuelle (BDA) summarizes the previous year’s ASSEDIC contributions. Use the DUCS pages to set up the BDA reporting process, generate BDA data, and create the BDA report.

This section discusses how to:

• View the BDA declaration type.

• Create a BDA declaration definition.

• Set up BDA data extraction.

• Generate the BDA report file.

Viewing the BDA Declaration Type

Access the Declaration Type page to view the BDA file type used to generate BDA data through the DUCS process.

See Also

Reviewing Declaration Type Parameters for DUCS Types

Creating a BDA Declaration Definition

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

See Also

Defining the DUCS Structure

Setting up BDA Data Extraction

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

See Also

Extracting Data for DUCS Files

Generating the BDA Report File

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

See Also

Generating a DUCS File

Viewing Delivered ASSEDIC Deductions

This table lists the deductions PeopleSoft delivers to calculate ASSEDIC contributions:

Note. The PeopleSoft system 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