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.
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.
|
Social Security Code |
Description |
|---|---|
|
914 |
Qualification contract |
|
915 |
Qualification contract AM |
|
944 |
CRE: unlimited exemption |
|
945 |
CRE unlimited exception Alsace-Moselle |
|
956 |
CIE general case |
|
957 |
CIE general case Alsace-Moselle |
|
960 |
CIE more than 50 |
|
961 |
CIE more than 50 years Alsace-Moselle |
|
963 |
Prof contract with AT |
|
965 |
Prof contract with AT in AM |
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.
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.
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.
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.
|
Social Security Code |
Description |
|---|---|
|
100 |
General régime |
|
101 |
General régime Alsace-Moselle |
|
102 |
General régime without AT contribution |
|
103 |
General régime without AT AM |
|
104 |
General régime without payee contribution |
|
106 |
Régime without payee contribution and AT |
|
128 |
Apprentice |
|
129 |
Apprentice Alsace-Moselle |
|
336 |
Doctors |
|
337 |
Doctors Alsace-Moselle |
|
456 |
Prof contract without AT |
|
457 |
Prof contract without AT in AM |
|
705 |
Apprentice contract with AT |
|
707 |
Apprentice contract with AT in AM |
|
914 |
Qualification contract |
|
915 |
Qualification contract AM |
|
944 |
CRE: unlimited exemption |
|
945 |
CRE unlimited exception Alsace-Moselle |
|
956 |
CIE general case |
|
957 |
CIE general case Alsace-Moselle |
|
960 |
CIE more than 50 |
|
961 |
CIE more than 50 years Alsace-Moselle |
|
963 |
Prof contract with AT |
|
965 |
Prof contract with AT in AM |
Note: You can create classes that are not managed by PeopleSoft. If you do so, ensure that the URSSAF contributions are correctly calculated.