Union Recovery Of Social Security Contributions And Family Allowances

The logotype current Urssaf.

In France , unions recovery of social security contributions and family allowances (URSSAF / new spelling: "Urssaf") is a network of private agencies delegated a public service.

Their main mission is the collection of contributions and employer to fund the general scheme of Social Security.

Changing contributions and exempted perceived by Urssaf.

Among the main tasks of a URSSAF include:

- Registration of contributors;

- Membership;

- URSSAF are one-stop shop for professional services;

- The calculation of contributions (by determining the basis, applying the rate prescribed by law, checking the correct application of the exemptions ...);

- The amicable collection (For a telephone contact in case of default in payment, then sending a notice Amiable, a formal notice, and finally, again for non payment of its claim, d a Final Notice before Prosecutions)

- Enforced collection (through the issuance of a constraint and the implementation of enforcement: putting lien, attachment, - stop ....);

- The control of employers (accounting control attitude and fight against illegal employment) ^{Organizing Urssaf}

Locally

The network of collection was established in 1960. It currently comprises 99 Urssaf, 4 CGSS in the DOM, 1 JSM in Lozere, 2 national computer centers (Paris and CNIR CNIR Valbonne (06)) and 7 Regional Centers Certi Processing Computers: Lille, Caen, Nantes, Toulouse, Marseille, Nancy and Lyon). The Urssaf are distributed throughout the French territory, because the most of an organization by department, about a hundred (99 since 1 January 2008).

The Urssaf are divided into three categories:

- 8 Urssaf TGE (very large), with exclusive jurisdiction for collection of contributions from companies with more than 2,000 employees, plus receipts of companies from their own department (Paris, Strasbourg, Lyon, Marseille, Toulouse, Bordeaux , Nantes and Lille).

- 33 Urssaf GE (Corporate), to receive contributions from companies with 250 to 1 999 employees, plus receipts of companies from their own department.

- 58 more Urssaf receive contributions from their department alone.

Their number varies: some thirty agents for the smallest (Creuse) to about 3,000 agents to Urssaf of the Paris region.

The NGC 2010 - 2013, signed March 19, 2010, is one of regionalization, the network should be structured on a regional scale in the latest 1er/01/2014. No longer be a single legal entity by administrative region, with one Board of Directors and management team. Located in the capital of region, it will include priority support functions: accounting , HRM, IT. However, the tasks of production: recovery, litigation, settlement control retain their department.

The network of Urssaf is under the dual supervision of the Ministry of Social Security, but only secondarily, of the Ministry's budget (Source: Code of Social Security).

The minister responsible for the supervision of Urssaf is Eric Woerth , Minister of Labour, Social Relations and Solidarity, for their management, and Baroin , Minister of Budget, Public Accounts and Public Service for the collection of contributions and other taxes.

Within 4 DOM , the Urssaf not exist as bodies, but their tasks are performed by a collection service of the General Social Security Funds (SSTC). It's the same thing in Lozre (department) , with the creation of a common fund Social Security.

National level

ACOSS ( Central Agency of Social Security ) is a public administrative nature. She is the national fund, the network driver, recognized as such by the law of 25 July 1994 (Loi Veil), while the three branches of national funds providers (CNAMTS CNAVTS, CNAF) had been from orders 1967.

Its main mission is to ensure the cash management of Social Security.

The banker ACOSS is the Deposit and Consignment Office , from which it can borrow on payment of interest expense, are necessary to cover its daily cash needs. The borrowing capacity is limited by a ceiling, the amount is set annually by the Law of Financing of Social Security (62 billion euros in the PLFSS 2010). For the first time in 2008, ACOSS has been authorized to borrow from the private banking sector.

The objectives of the ACOSS were successively enrolled in 4 Conventions Objectives and Management (COG):

- The first covered the period 1998 - 2001,

- The second, 2002-2005,

- The third, 2006-2009, during which the ACOSS, at the request of Governments, has reduced the staff of the Recovery Network of 600 stations out of a total of 14 500 persons.

- The 4th COG, signed on 19/03/2010 and covers the period 2010 2013.

Means of Urssaf

In legal terms, URSSAF has a prerogative of public power of coercion, enforcement it can deliver to a bailiff for its implementation. No intervention of a judge of performance is necessary.

On the computer, including software and software packages used:

- For general accounts: Software SICOMOR (Integrated Accounting Organizations Recovery)

- For accounting: Software OGURA;

- For cash management: SOFT Software System (Organization of Cash Flows)

- To manage accounts Contributors: SNV2 (National System Version 2).

Mr. Ricordeau, Director of ACOSS, officially announced the 2009 launch of the design of the third major release of this database, the SNV2 being updated very regularly to monitor developments in legislation.

- For the management of human resources, payroll and training: HRM (Human Resource Management) software package together with the family division.

- For the control of employers: OSIRIS software package (standard tools of the Inspector Recovery interfaced with Snv2).

- To manage the customer relationship: Following CONTACT (Convergence to a Tool of National Processing and Communications Telephone Access multimedia.

The common points with other branches of the general

Employees of Urssaf, like their colleagues in other branches of the general arrangements are not officials , and are covered by the same collective agreement as other employees of the Social Security (CCNT 1957 for employees and managers, from 1968 to CCNT executive officers). Potential conflicts are resolved by the Labour Tribunal and the dismissal is a possible approach to an organization's general scheme.

To counter an idea sometimes heard, they pay their payroll taxes, like other employees of private and public sectors.

Each agency may charge a private organization with a mission of public service (Judgement of the State Council in 1938: "Primary Fund and Emergency Aid").

The management team comprises a minimum a Director and Accounting Officer, responsible for accounting and financial operations. In larger cases, it also includes an assistant director in charge of technical management.

Each agency, including national fund, is controlled by a Board of Directors which is composed equally of social partners. Decisions of the Board are subject to review by the State supervision, represented by Drass (Regional Directorates of Health and Social Affairs).

In addition to the national fund, a supervisory board consisting of parliamentarians, monitor and target agreements signed multi-year management with the state.

References

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