Defining ASSEDIC Contributions

This chapter provides overviews of ASSEDIC rates, limits and ceilings, funding bases, ASSEDIC and retroactive processing, and discusses how to:

• Set up rates and ceilings 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 (GPFR_ASS_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 FRA (GPFR_CEILINGS) component.

The fields on the ASSEDIC Rates component are dynamically displayed based on these ceilings. For example, if you enter a new ceiling, the 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.

See Reviewing and Updating Contribution Rates and Limits, Setting up Rates and Ceilings for ASSEDIC Contributions.

Understanding 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 birthday. 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.

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.

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 and Ceilings for ASSEDIC Contributions

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

This section provides an overview of ASSEDIC rates and ceilings, and discusses how to set up ASSEDIC rates for ASSEDIC contributions.

Understanding ASSEDIC Rates and Ceilings

Global Payroll for France uses variables to define the rates for ASSEDIC contributions. Although PeopleSoft populates these variables with the correct rates, you can update them on the ASSEDIC Rates page to comply with changing laws and regulations. In addition, you can update the ceilings that apply to the bases used to calculate ASSEDIC contributions. This section explains how to view the delivered rates and ceilings for ASSEDIC. It also explains how you can adjust rate and ceiling values if necessary.

To view and adjust rates and ceilings:

1. View the variables containing the ASSEDIC rates.

   Do this on the Rates and Elements page.

   Note. The Rates and Elements page is documented in the chapter on setting up country data.

   See Viewing Groups of Rates for Contributions.

2. View the ceilings for ASSEDIC rates.

   Use the Limits page to view the ceilings associated with the ASSEDIC rate variables.

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

   See Viewing Limits Associated with Variables.

3. View and maintain the ceilings for the ASSEDIC contribution rates.

   The different ASSEDIC 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. You can update the values of the ASSEDIC ceilings on the Ceilings page.

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

   See Viewing and Updating Ceilings.

4. View and maintain ASSEDIC rates.

   After reviewing and (if necessary) adjusting the ceilings used for ASSEDIC, access the ASSEDIC Rates page to view and adjust the contribution rates.

   The ceilings that appear on the ASSEDIC Rates page are dynamically displayed based on the values on the Ceilings page. For example, if you enter a new ceiling on the Ceilings page, the ceiling data also changes on the ASSEDIC Rates page.

   See Setting Up ASSEDIC Rates for ASSEDIC Contributions.

   Note. PeopleSoft maintains the rates and ceilings for ASSEDIC; however, you can adjust the rates and ceilings without having to wait for PeopleSoft to issue updates when there are statutory changes.

Page Used to Set up Rates for ASSEDIC Contributions

Setting Up ASSEDIC Rates for ASSEDIC Contributions

Access the ASSEDIC Rates FRA page (Set Up HRMS, Product Related, Global Payroll & Absence Mgmt, Addl Rates, Ceilings, Values, ASSEDIC Rates FRA, ASSEDIC Rates FRA).

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.

This page allows you 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.

This page allows you 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.

This page allows you to establish which data is extracted for the BDA report.

See Also

Extracting Data for DUCS Files and Reports

Generating the BDA Report File

Access the Create DUCS/TRC/DRA File FRA page.

See Also

Generating DUCS Files or Reports

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 PeopleBook.

See Also

Understanding How to View Delivered Elements