Hiring and Departure

Global Payroll for France has developed solutions to manage retroactive hiring and departures, their impact on URRSAF, ASSEDIC, and other social contributions.

Retroactive Change	Description
Payee Hired Retroactively	The solution used to manage this situation depends on the social organization. For URSSAF, ASSEDIC, and CSG, Global Payroll for France employs the partial recalculation process. Because the old salary value retrieved is equal to 0 when an employee is hired retroactively (no prior version exists), the entire salary is treated as a gross delta and is submitted to contribution in the current period. For other contributions (retirement, contingency, levies), the gross salary is fully recalculated.
Retroactive Change in Hire Date	Retroactive changes to an employee's hire date produces a retro mismatch. In this situation, the system fully recalculates the contributions. If, in addition to a hire change, a change of salary occurs, the system may not apply the current rates to the gross deltas as required by URRSAF and ASSEDIC (because it performs a full recalculation and replacement of the elements in the prior period). For this reason, you should evaluate the impacts retroactive hiring on your calculations. Note: Other retro mismatch situations that you need to manage are: (1) change of company, (2) change of establishment, (3) and all changes to segment dates (for example, departures). In these situations, you need to determine whether the correction could negatively impact the contribution calculations and declarations.
Retroactive Departure	In most cases, retroactive departures imply a segment mismatch and a full recalculation of all contributions in the current year. The termination allowances paid retroactively are then submitted to the "old" rates. Note: This is a limitation of the delivered retroactive processing logic, as URSSAF and ASSEDIC require the use of rates in effect in the current period. Note: There are some situations in which a retroactive departure does not imply a segment mismatch. This occurs, for example when an employee is retroactively terminated on the last day of the segment (in which case there is no change in the segment dates between the initial calculation and the recalculation). As there is no retro mismatch in this situation, a partial recalculation occurs and the gross deltas (if any) are processed in an inactive segment in the current period.
Retroactive Change in the Departure Date	This situation produces a retro mismatch and a full recalculation of all contributions.
Retroactive Hire and Departure in the Same Period	In this situation, because no prior version exists, the system partially recalculates the URSSAF, ASSEDIC, and CSG/CRDS contributions. The gross deltas are submitted to contributions in the current period using an inactive segment.