Defining URSSAF Contributions

This chapter provides overviews of URSSAF contributions, URSSAF deductions, URSSAF and retroactive processing, fillon reductions to 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 Contributions

URSSAF are regular contributions paid by both the payee and employer to cover retirement, sickness, workplace accidents, family benefits, old age benefits, solidarity, 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.

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 earning 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 URSSAF Deductions

To trigger URSSAF deductions for a payee, specify the payee's social security code on the Contract Type/Clauses page in PeopleSoft Human Resources. Global Payroll for France uses the variable URS VR REGIME to retrieve the value of the social security code and trigger deduction processing. If you do not enter a social security code, the variable is not populated and the system does not process URSSAF contributions.

Note. You do not have to specify a social security code for trainees. The system determines the correct code for trainees based on the kind of training they receive and their salary level.

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. 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 how to:

• Define URSSAF rates.

• View and modify additional URSSAF parameters.

Understanding URSSAF Rates and Ceilings

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

   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. The ceilings that appear on this 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 URSSAF Rates page.

   See Defining URSSAF Rates.

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

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.

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 old age 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 earning 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.
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 earning 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, lobal 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

This section provides an overview of work accident rates and discusses how to define work accident rates.

See Also

Setting Up Organization Foundation Tables

Understanding Work Accident Rates

The work accident (AT) contribution is based on the URSSAF funding base and is calculated using a rate corresponding to the amount of risk in the workplace.

To define the risk on which this contribution is based:

1. (Required) For each establishment defined in PeopleSoft Human Resources, specify risk codes, AT sections, and associated contribution rates.

   Do this on the Establishment Address page.

   Note that there can be multiple risk codes for the same establishment, and that a single risk code can be associated with multiple AT sections, each linked to a different AT contribution rate. For example, you could define the contribution rates for different levels of risk as follows:

   Risk Code	AT Section	AT Rate
   724CA	01	1.5
   724CA	02	2.5
   724CA	03	2.15
   518CA	01	2.3

   Note. This example shows that within an establishment there can be different risk codes, and that the same risk code can have multiple AT sections corresponding to the different levels of risk within the organization. In other words, different departments or “sections” within a single establishment may pay different rates if the level of risk varies from department to department.

2. (Optional) For each department within an establishment, select the appropriate risk code and AT section from the list of valid values defined on the Establishment Address page in step 1.

   Do this on the Department Profile page.

   Define risk codes and AT sections at the department level if there are multiple risk codes and AT sections, or a singe risk code with more than one AT section, specified on the Establishment Address page, and you want the system to use the contribution rate associated with one of these risk codes/sections to process payees in a specific department.

3. (Optional) Override the standard risk code and AT section at the payee level.

   If a payee is associated with a department, but the standard work accident risk doesn’t reflect the payee's true risk, you can override the standard risk at the payee level. To do this, enter the risk code that applies to the payee in the variable URS VR CODE RISK E, and enter the correct AT section in the variable URS VR AT SEC E. Enter these override values using the Create Overrides–Supporting Elements (GP_PAYEE_SOVR) component.

   Note. You must specify a value for the risk code variable (URS VR CODE RISK E) to create a payee level override. You do not need to specify a value for the AT section variable (URS VR AT SEC E); however, if there are multiple AT sections associated with the same risk code, and you want to control which of these to apply to a payee, you should specify the AT section. If you override only the AT section variable (URS VR AT SEC E) and not the risk code variable (URS VR CODE RISK E), the system issues an error message.

Examples: Understanding Risk Logic

Depending on the level at which you specify risk data in the system as well as the complexity of the data, the system follows the path described here to determine the correct contribution rate for a given payee:

• The system first checks to see whether the risk code is specified at the payee level (using the variable URS VR CODE RISK E). If so, the system retrieves the AT section linked to this risk code on the Establishment Address page, and then uses the contribution rate associated with this AT section. If there are multiple AT sections linked to the same payee-level risk code, the system selects the AT section with the lowest number for the specified risk code and applies the associated contribution rate to the payee.

  Note. This example assumes that only the risk code is specified at the payee level. If both the risk code and the AT section are specified, the system does not need to search for the section with the lowest number as described here, but instead simply selects the rate associated with the specified section.

• If there is no risk code specified at the payee level, the system checks to see whether the risk code and AT section are defined at the department level. If this is the case, the system retrieves the contribution rate associated with this risk code and AT section on the Establishment Address page, and applies it to the payee.

  Note. You can specify a risk code at the department level without entering an AT section. If you do this, the system retrieves the AT section linked to this risk code on the Establishment Address page, and then uses the contribution rate associated with this AT section. However, if there are multiple AT sections linked to the same risk code, the system selects the AT section with the lowest number for the specified risk code and applies the associated contribution rate to the payee.

• If there is no risk code or AT section defined at either the payee level or the department level, the correct AT rates are retrieved in two steps:

  1. First, the system selects the risk code entered in the first row on the Establishment Address page and applies it to any payee linked to that establishment on the JOB table.

  2. If the risk code in this row has only one associated AT section, the system automatically applies the AT rate associated with this section to the payee.

  3. However, if there are multiple AT sections for the risk code selected in step 1, the system selects the AT section with the lowest number and applies the AT rate for that section to any payee linked to the establishment on the JOB table.

     For example, consider a case in which the following risk codes and AT sections are defined at the establishment level:

     Row Number	Risk Code	AT Section	AT Rate
     1	724CA	01	1.5
     2	724CA	02	2.5
     3	518CA	01	2.3
     4	518CA	02	2.6

     In this example, there is no risk data defined at either the payee or the department level. To determine the correct AT rate to apply to a payee, the system takes the first risk code in row 1 on the Establishment Address page, which is 724CA. There are two AT sections associated with this risk code—01 and 02. The system selects AT section 01, because it has the lowest number. This section is associated with an AT rate of 1.5. This means that for any payee in the establishment for which these rates are defined, the system applies a rate of 1.5.

Note. When you define risk codes, the risk code in row #1 on the Establishment Address page should contain the most current AT rate that applies without overrides. This is because the risk code in this row contains the rate that applies by default when the risk is not defined at lower levels (department level or payee level).

Pages Used to Define Work Accident Rates

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.

This page allows you to view the TRC file types that are 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.

This page allows you 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.

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

See Also

Extracting Data for DUCS Files and Reports

Generating the TRC Report File

Access the DUCS File Generation page.

See Also

Generating DUCS Files or Reports

Reviewing Delivered URSSAF Deductions

This section discusses these groups of URSSAF deductions:

• Deductions for standard classes.

• Deductions for classes carrying rate exemptions.

• Deductions for the fillon reductions.

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 9.0 PeopleBook.

See Also

Understanding How to View Delivered Elements

Viewing and Modifying Additional URSSAF Parameters

Defining Earning and Deduction Elements