Contribution Elements for France
Delivered payroll calculation will use the above defined rates and balances to calculate a set of employee and employer contributions.
| CONTRIBUTION ELEMENT | BALANCE ELEMENT |
|---|---|
| AGS Employer | AGS Employer Amount |
| Apprenticeship Tax Main Employer | Apprenticeship Tax Main Employer Amount |
| Apprenticeship Tax Remainder Employer | Apprenticeship Tax Remainder Employer Amount |
| APEC Employee | APEC Employee Amount |
| APEC PT contributing FT Employee | APEC PT Contributing FT Employee Amount |
| APEC Employer | APEC Employer Amount |
| APEC PT contributing FT Employer | APEC PT Contributing FT Employer Amount |
| CEG Band 1 Employee | CEG Band 1 Employee Amount |
| CEG Band 2 Employee | CEG Band 2 Employee Amount |
| CEG Band 1 PT contributing FT Employee | CEG Band 1 PT Contributing FT Employee Amount |
| CEG Band 2 PT contributing FT Employee | CEG Band 2 PT Contributing FT Employee Amount |
| CEG Band 1 Employer | CEG Band 1 Employer Amount |
| CEG Band 1 Below Ceiling Employer | CEG Band 1 Below Ceiling Employer Amount |
| CEG Band 2 Employer | CEG Band 2 Employer Amount |
| CEG Band 1 PT contributing FT Employer | CEG Band 1 PT Contributing FT Employer Amount |
| CEG Band 2 PT contributing FT Employer | CEG Band 2 PT Contributing FT Employer Amount |
| CET Employee | CET Employee Amount |
| CET PT contributing FT Employee | CET PT Contributing FT Employee Amount |
| CET Employer | CET Employer Amount |
| CET PT contributing FT Employer | CET PT Contributing FT Employer Amount |
| Child Benefit Employer | Child Benefits Employer Amount |
| Child Benefit Supplement Employer | Child Benefits Supplement Employer Amount |
| Child Benefit Below Ceiling | Child Benefits Below Limit Employer Amount |
| Complementary Pension Band 1 Employee | Complementary Pension Band 1 Employee Amount |
| Complementary Pension Band 2 Employee | Complementary Pension Band 2 Employee Amount |
| Complementary Pension Band 1 PT contributing FT Employee | Complementary Pension Band 1 PT Contributing FT Employee Amount |
| Complementary Pension Band 2 PT contributing FT Employee | Complementary Pension Band 1 PT Contributing FT Employee Amount |
| Complementary Pension Band 1 Employer | Complementary Pension Band 1 Employer Amount |
| Complementary Pension Band 1 Employer Below Ceiling | Complementary Pension Band 1 Employer Below Ceiling Amount |
| Complementary Pension Band 2 Employer | Complementary Pension Band 2 Employer Amount |
| Complementary Pension Band 1 PT contributing FT Employer | Complementary Pension Band 1 PT Contributing FT Employer Amount |
| Complementary Pension Band 2 PT contributing FT Employer | Complementary Pension Band 1 PT Contributing FT Employer Amount |
| Construction Tax Employer | Construction Tax Employer Amount |
| CRDS Result | CRDS Employee Amount |
| CRDS on nontaxable Income Result | CRDS on nontaxable Income Employee Amount |
| CSG Deductible Result | CSG Deductible Employee Amount |
| CSG NonDeductible Result | CSG NonDeductible Employee Amount |
| CSG NonDeductible on nontaxable Income Result | CSG NonDeductible on nontaxable income Employee Amount |
| Employee Rebates on overtime | Employee Rebates on Overtime Amount |
| Employer Rebates on overtime | Employer Rebates on Overtime Amount |
| FNAL Capped Employer | FNAL Capped Employer Amount |
| FNAL Uncapped Employer | FNAL Additional Employer Amount |
| General Reduction AGIRC - ARRCO | General Reduction AGIRC - ARRCO |
| General Reduction URSSAF | General Reduction URSSAF |
| Illness Employer | Illness Employer Amount |
| Illness Below Limit Employer | Illness Below Limit Employer Amount |
| Illness Nonresident Employee | Illness Nonresident Employee Amount |
| Illness Alsace Moselle Employee | Illness Alsace Moselle Employee Amount |
| Illness Supplement Employer | Illness Supplement Employer Amount |
| Professional Training Employer | Professional Training Employer Amount |
| Professional Training Fixed Term Employer | Professional Training Fixed Term Employer Amount |
| Salary Tax Basic Rate Employer | Salary Tax Basic Rate Employer Amount |
| Salary Tax Band2 Employer | Salary Tax Band2 Employer Amount |
| Salary Tax Band3 Employer | Salary Tax Band3 Employer Amount |
| Social Tax Welfare 8% Employer | Social Tax Welfare 8% Employer Amount |
| Social Tax Welfare 10% Employer | Social Tax 10% Employer Amount |
| Social Tax Welfare 16% Employer | Social Tax 16% Employer Amount |
| Social Tax Welfare 20% Employer | Social Tax 20% Employer Amount |
| State Pension Capped Employee | State Pension Capped Employee Amount |
| State Pension Capped Employer | State Pension Capped Employer Amount |
| State Pension Capped PT contributing FT Employee | State Pension Capped PT contributing FT Employee Amount |
| State Pension Capped PT contributing FT Employer | State Pension Capped PT contributing FT Employer Amount |
| State Pension Employee | State Pension Uncapped Employee Amount |
| State Pension Employer | State Pension Uncapped Employer Amount |
| State Pension Uncapped PT contributing FT Employee | State Pension Uncapped PT contributing FT Employee Amount |
| State Pension Uncapped PT contributing FT Employer | State Pension Uncapped PT contributing FT Employer Amount |
| State Pension Capped Below Limit Employer Employer | State Pension Capped Below Ceiling Employer Amount |
| State Pension Uncapped Below Limit Employer | State Pension Uncapped Below Ceiling Employer Amount |
| Transport Employer | Transport Employer Amount |
| Transport Additional Employer | Transport Additional Employer Amount |
| Unemployment Employer | Unemployment Employer Amount |
| Unemployment Below Limit Employer | Unemployment Below Limit Employer Amount |
| Work Accident Employer | Employer Work Accident Contribution Amount |
Features of Contribution Elements
- These limit contribution elements are applicable to apprentices that represent the employer contribution on the part below 79% of the SMIC limit.
- Apprenticeship Tax Remainder Employer is just calculated as information as it needs to be calculated and reported the following year at a reporting establishment level.
- All contribution elements and balance have a corresponding element and balance for retro calculation amounts with the exception of general rebate elements that are calculated using a forwarding retro methodology.
- All contribution amount balances have defined a corresponding balance that contains the base for the calculation of the contribution. The exception to this rule are rebate elements that do not have a base that is to be reported in the DSN.
Supporting Information in Element Results
As part of the delivered process in addition to calculating the value of employee and employer contributions, a set of supporting information is attached to the result elements and balances. This is done to drive the reporting of the values of the same in the DSN report.
When calculating a contribution element, the following information is also processed and stored in the results:
- Employee scheme – Used in calculation
- Local Scheme: Alsace Moselle or Other regions of France – used in calculation
- Contract Type: e.g., Apprentice – used in calculation
- Base – used in calculation and rubriques 23/78/81
- Rate - used in calculation and rubriques 23/78/81
- CTP (e.g., 100) – used in rubrique 23
- Base Code (e.g 02) – used in 78
- Base Type (e.g., 920) – used in rubrique 23
- Contribution code (e.g., 075) – used in rubrique 81
- Work Accident rate - used in rubrique 81
- Transport INSEE code - used in rubrique 23/81
These data will be stored both in the element input values and in the balance results as dimension.