Gross Salary Calculation Steps and Elements
This section discusses:
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Gross salary and funding base calculation steps for URSSAF, ASSEDIC, and and CSG/CRDS.
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Example of a gross salary recalculation for URSSAF.
Gross Salary and Funding Base Calculation Steps for URSSAF, ASSEDIC, and CSG/CRDS
Global Payroll for France goes through the following steps to calculate the gross salary and funding bases for each organization:
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Initialization: The system determines the ceilings to use for the different organizations (URSSAF, ASSEDIC, and CSG/CRDS).
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Gross salary calculation: The system calculates the different earnings and deductions included in the gross salary.
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URSSAF, ASSEDIC, and CSG/CRDS-specific gross base calculation:
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If there is a retroactive calculation, the system retrieves the old value of the base.
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If the calculation is in the current period, the system calculates the gross deltas not submitted to contributions, and adds them to the current gross salary to determine the gross base.
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Calculation of contribution funding bases: The system calculates the funding bases for the contributions by applying the ceiling limitations and exemptions based on the gross base for each organization (URSSAF, ASSEDIC, and so on).
| Element Type | Name | Use |
|---|---|---|
|
Accumulator |
GEN AC BRUT SG |
The accumulator GEN AC BRUT SG is a generic accumulator storing all gross salary elements. It is used to populate the gross elements (accumulators or variables) for each organization:
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|
URS AC BRUT AN |
This accumulator stores the yearly gross salary submitted to URSSAF contributions. |
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|
URS AC BRUT REEL AN |
This accumulator stores the "real" URSSAF gross salary, which includes any gross deltas. |
|
|
ASS AC BRUT AN |
This accumulator stores the yearly gross salary submitted to ASSEDIC contributions. |
|
|
ASS AC BRT REEL AN |
This accumulator stores the "real" ASSEDIC gross salary, which includes any gross deltas. |
|
|
TAX AC ASS CSG AN |
This accumulator stores the gross salary submitted to CSG/CRDS contributions. |
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|
TAX AC BRT CSG AN |
This accumulator stores the "real" CSG/CRDS gross salary, which includes any gross deltas. |
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Formula |
URS FM BRUT REEL |
This formula is called in the contribution section URS SE COTISATION to manage the gross salary for URSSAF during retro corrective calculations. Note: This formula can be removed from the section without affecting normal contribution calculations if you do not process corrective retro. |
|
ASS FM BRUT REEL |
This formula is called in the contribution section ASS SE COTISATIONS to manage the gross salary for ASSEDIC in retro corrective calculations. Note: This formula can be removed from the section without affecting normal contribution calculations if you do not process corrective retro. |
|
|
TAX FM BRT CSG REE |
This formula is called in the contribution section TAX SE CSG CRDS to manage the gross salary for CSG/CRDS in retro corrective calculations. Note: This formula can be removed from the section without affecting normal contribution calculations if you do not process corrective retro. |
The calculation process uses these elements as follows:
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When a segment is processed in retro corrective mode, Global Payroll uses the formulas URS FM BRUT REEL, ASS FM BRUT REEL and TAX FM BRT CSG REEL to:
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Retrieve the old value of the gross segment accumulator (URS AC BRUT SG, ASS AC BRUT SG, ARC AC BRUT SG, AGI AC BRUT SG, PRV AC BRUT SG, TAX AC ASS CSG SG).
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Assign the old value to the gross segment accumulator processed in the retro calculation.
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Add the recalculated gross value to the yearly real gross accumulator (URS AC BRUT REEL AN, ASS AC BRT REEL AN, TAX AC BRT CSG AN).
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When a segment is processed in the current period or processed in retro forwarding mode, Global Payroll uses the formulas URS FM BRUT REEL, ASS FM BRUT REEL, and TAX FM BRT CSG REEL to:
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Calculate the gross delta not submitted to contributions by subtracting the submitted gross accumulator (URS AC BRUT AN, ASS AC BRUT AN, TAX AC ASS CSG AN) from the real gross accumulator (URS AC BRUT REEL AN, ASS AC BRT REEL AN, TAX AC BRT CSG AN).
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Add the delta calculated in step 2a to the current gross segment accumulator (URS AC BRUT SG, ASS AC BRUT SG, ARC AC BRUT SG, AGI AC BRUT SG, PRV AC BRUT SG, TAX AC ASS CSG SG).
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Submit the amount calculated in step 2b to the funding base and contribution calculations for each social organization, using the contribution rates in effect in the current period.
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Note:
The URSSAF, ASSEDIC, and CSG/CRDS calculations described here are referred to as partial recalculations because the gross salary used is the "old" or "previously calculated" gross. By contrast, when calculating other contributions such as ARRCO and tax levies in corrective mode, the system fully recalculates the gross salary to determine the funding bases.
Example of a Gross Salary Recalculation for URSSAF
The following example of an URSSAF calculation illustrates the processing logic.
In this example:
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An employee is paid 100 EUR in January.
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In February, the employee's salary increases to 110 EUR. This change is retroactive to January.
| January | February | |
|---|---|---|
|
V1R1 |
Salary = 100 Retro = No Segment Gross Accum = 100 Annual Gross Accum = 100 Annual Real Gross Accum = 100 |
Salary = 110 Retro = No Segment Gross Accum = 110 + 110 - 100 = 120 Annual Gross Accum = 220 Annual Real Gross Accum = 220 |
|
V2R1 |
Salary = 110 Retro = Yes Segment Gross Accum = 100 (equal to the old value of the accumulator) Annual Gross Accum = 100 (stores the value of the segment gross accumulator used in the recalculation) Annual Real Gross Accum = 110 (stores the value of the recalculated gross salary) |
In the January recalculation (V2R1), the system uses the old value of the gross segment accumulator (URS AC BRUT SG) calculated in V1R1 (100) rather than the true, recalculated gross (110) stored in the annual real gross accumulator (URS AC BRT REEL AN). In the January recalculation period, the value of the annual submitted gross (URS AC BRUT AN) is therefore less than the value of the real gross (URS AC BRT REEL AN).
In February, the difference between the submitted and the real gross is eliminated, as the delta between these amounts—calculated by subtracting the submitted gross accumulator (URS AC BRUT AN) from the real gross accumulator (110 – 100)—is added to the current February segment gross (110), and the resulting amount is added to the total annual amount submitted to contributions (URS AC BRUT AN).