Arranges central social security offices

The central Agence of the social security offices (ACOSS) is, in France, the national bank which coordinates the whole of the organizations taking part in the covering of the general scheme of social security.

It is a EPA, i.e. a public corporation related to administration.

Operation

Until 1945, the contributions of Social Security were collected by the services of the State while the covering of the contributions of family benefits fell on employers' equalization funds. With the social appearance of the security system in 1945, a new circuit of covering was instituted: the French health insurance systems of Social security, like the family Allowance offices, were each one charged to recover their own contributions, calculated on the earned income (to a ceiling amount). In a preoccupation with a rationalization, in order to apply common rules, the cases of the two branches were increasingly numerous to constitute jointly managed unions whose competence extended to the unit from the contributions.

The decree of May 12th, 1960, reforming the organization and the operation of the Social security, made them compulsory as organisms in charge to collect the national insurance contributions, baptizing them “Unions of covering of the contributions of Social security and family benefits” (Urssaf). Then 52, they allowed in particular the simplification of the obligations of the employers and the professionalisation of the activity of covering.

The ordinances of August 21st, 1967, ratified by the law of July 31st, 1968, create the ACOSS (Agency Central of the Social security offices), charged with ensuring the management common and centralized resources and treasury of the general scheme and equipped with a capacity of direction and control on the URSSAF.

The ACOSS was indicated by the law n°94 -637 of July 25th, 1994 national bank of the URSSAF, in load of the budgetary supervision of URSSAF, and the definition of the orientation of the common policies of the network. These capacities were reinforced by the application of the ordinances known as " Juppé" from 1996 which truly made it possible the ACOSS to be affirmed like the establishment charged to define, plan, implement and to follow the application of the policies of the network of covering.

The ACOSS coordinates thus today:

101 Urssaf (in general one by department, except some particular cases),
4 CGSS (general Case of social security) in the DOM,
1 CMAF (maritime Case of family benefits) for the sailors,
8 data-processing centers (CERTI).

This branch covering ensures the collection of the contributions intended to finance the social security, and the distribution of these funds at the organisms in charge to redistribute them in the form of services such as the retirements, refundings of medical care, the allowances of industrial accidents and the family benefits.

It also ensures the collection of other contributions for the account of third organizations (trade unions of transport, Unedic, FNAL, IRCEM, etc) and takes part in various missions such as the fight against work " with the noir".

Some figures concerning the activity of the branch covering:

14.574 paid (at the 12/31/2006),
5.826.031 of cotisants (undertaken, free lances, health professionals, particular voluntary employers and ensured) at the 12/31/2004, including 916.825 members with the check service employment,
306.100 M€ recovered in 2006,
98% of the contributions due each year are boxed before December 31st,
the total activity of the bodies of control concerned in 2005 approximately 240.000 cotisants and generated in absolute value 921 d'€ million of rectifications, against 772 M€ in 2004, any class of confused shares (fight against illegal work, controls contractual and of the free lances…).

The action of the Urssaf inspectors remains centered on the countable control of plate, planned and contradictory examination of the whole of the situation of the company in comparison with the social legislation, which represented in 2005 64% of the carried out actions and is at the origin of 90% of the amount of the rectifications and corresponds to 80% of the time spent in control In 2005, approximately 112.000 companies, is nearly 5% of the total, were checked of plate. These controls related to 34 G€ of contributions, that is to say nearly 17% of the controllable liquidated contributions, involving rectifications corresponding to 827 M€ against 693 M€ in 2004 (+ 19,3%). In same time, the number of controls leading to a rectification passed from 54% to 55%. ,

0,4% of the amount of the cashings devoted to management: 1.168 M€ of loads of administrative management for the branch in 2006, including 67,55% of personnel costs, in fall of 1,32% compared to 2005.

See too

Health insurance in France
Social security (France)
the Web site of the ACOSS

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