ACOSS (Central Agency for Social Security Funds)

ACOSS (Agence centrale des organismes de sécurité sociale) is the central umbrella body for the network of local offices responsible for collecting social security contributions (URSSAF). It also manages the flow of funds and cash flows within the social security system. Though not directly involved in administering benefits, ACOSS and the URSSAF are at the very centre of innovations such as exemptions to stimulate employment and foster the development of the home help sector.

Collecting, distributing and managing social contributions

ACOSS is the umbrella body for the different entities involved in the collection of social security contributions:

• 102 URSSAF in mainland France,
• 4 general social security funds in the overseas departments,
• 8 data processing centres.

The collection branch of the social security system has a three-fold mission:

• It collects social security contributions, the bulk of which are destined for the general scheme (Régime général). These include the “general social contribution” (CSG, contribution sociale généralisée) and the “contribution towards the reimbursement of the social debt” (CRDS, contribution au remboursement de la dette sociale).
• It redistributes the funds collected to the different branches of the social security system (sickness, industrial injury, family and old age).
• It (i.e. ACOSS) acts as the treasurer for the social security system.

An expanding role

As a consequence of organisational changes in social protection and in social protection funding, ACOSS is today entrusted with a number of additional tasks:

• In view of its expertise that area, ACOSS is increasingly called upon to collect contributions for other organisations. It currently performs that task for the Old Age Solidarity Fund (FSV), the Fund for the Amortisation of the Social Debt (CADES), the unemployment insurance scheme, the complementary pension and mandatory provident fund schemes for private individuals who employ domestic help, the transport unions and certain training funds.
• It is involved in improving services to simplify procedures for contributors (electronic declaration and payments systems, etc.).
• It participates in the implementation of programmes to stimulate employment through lower payroll contributions.
• It participates in the fight against illegal and undeclared employment.
• It produces and analyses econometric data: it is the body that provides the advance data on employment, employers’ recruitment intentions and the development of the home help sector.

Managing more than six million contributor accounts

The collection branch of the social security systems handles about 5.8 million contributor accounts each year (2004 figure).
... representing a broad cross-section of contributors:

• large and medium-size firms (monthly contributions): 505,334 accounts
• small firms (quarterly contributions): 1,236,864
• employers and self-employed workers: 1,515,513
• medical practitioners and auxiliaries: 247,594
• employers employing domestic help: 1,227,137
• individuals insured on a voluntary basis or under a residence-based scheme: 52,743
• the overseas departments (CGSS): 113,760
• seamen’s funds: 10,261
• chèque emploi service (home help hiring system under which social charges are deducted): 916,825

Handling daily financial flows of up to €5 billion

Every day, ACOSS manages financial flows (i.e. collected revenues and distributed resources) of around €2.3 billion and occasionally as much as €5 billion. In 2004, the collection branch took in €322 billion, including €35 billion in the reimbursement of the accumulated health insurance system debt by CADES. To that end, ACOSS has developed leading edge cash flow management tools and works with the big banks and financial players.
The collection branch thus collects nearly two thirds of the resources used to fund social protection in France. The remaining portion is handled by three major networks – the agricultural scheme (MSA), the complementary pension schemes AGIRC and ARRCO, and the unemployment insurance scheme UNEDIC – and about fifty smaller bodies.
On the redistribution side, ACOSS works closely with over 420 social security organisations (URSSAF, CPAM, CRAM, CAF, etc.).