遇见数据集

Exemptions from social security contributions for all employers under the general scheme, by broad categories of measures

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data.europa2024-07-01 更新2024-06-27 收录
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Annual data on the amount of reductions in social security contributions, by broad categories of measures and by sector (private/public). ► _[DAYS](https://open.urssaf.fr/explore/dataset/planning-de-mise-a-jour/table/?sort=date_de_mise_a_jour)_: end of year + ~200 days. _Source_: URSSAF (Pleiade warehouse) _Champ_: all employers’ establishments contributing to Urssaf (i.e. excluding agricultural schemes), excluding Mayotte. _Deep_: since 2004. _Methodological details_: \- The data contained in this set are expressed in the period of employment (period for which the exemption applies). \- They are based on information reported by employers to Urssaf via the Social Declaration Nominative (DSN) and, before it, the contribution slips (BRC). \- The amounts are derived from the aggregated data by personal type code (PSC), except that part of the general reduction relating to supplementary pension contributions, which is derived from the DSN’s nominative data. \- The data cover all the exemption schemes that relate to contributions recovered by Urssaf (including unemployment insurance contributions), as well as the part of the general reduction which concerns supplementary pension contributions since 2019. They also include the amounts of the Employment Competitiveness Tax Credit (between 2013 and 2018): although it is not a reduction in social security contributions _stricto sensu_, it constitutes a general reduction in labour costs insofar as it consists of the application of a rate to the wage bill. _To go further_: [Stat’Ur n°366](https://www.urssaf.org/accueil/statistiques/nos-etudes-et-analyses/employeurs/nationale/employeurs-2023/exonerations-bilan2022.html) [To deepen our methodology](https://www.urssaf.org/accueil/statistiques/notre-methodologie/les-encaissements-et-les-exonera.html)

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2024-07-01
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