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.

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.

See Understanding Specific Contracts.