Exemptions from social security contributions for all employers in the private sector, by enterprise size band

Annual data on the amount of reductions in social security contributions by private sector employers by enterprise size band and by broad categories of measures. ► _[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_: private sector employer 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. \- The company’s workforce tranches come from the Sequoia base. They are therefore constructed on the basis of the end-of-period statistical staff produced in the context of the quarterly employment estimates (ETE). They are based on an annual average of average quarterly staff. \- The private sector field corresponds to the scope of the quarterly employment estimates produced by Urssaf in partnership with INSEE and Dares ([ETS field](https://www.urssaf.org/accueil/statistiques/notre-methodologie/les-effectifs-salaries-et-la-mas.html)). It covers all employers’ establishments covered by the general scheme (and thus contributing to the Urssaf) with the exception in particular of those belonging to the public sector within the meaning of the definition adopted by the Directorate-General for Administration and Civil Service (DGAFP). It also excludes the AZ, TZ and UZ sectors. _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)按企业规模组与政策大类划分的私营部门雇主社会保险缴费减免额年度数据。 ► 更新周期（DAYS）：年末+约200天。 数据来源：法国社会保险征收与分摊机构（URSSAF），Pleiade数据仓库。 统计覆盖范围：向URSSAF参保缴费的私营部门雇主机构（即排除农业社保参保主体），且不包含马约特地区。 数据覆盖时段：自2004年起。 方法论细节： - 本数据集内的数据均以就业周期（即减免政策适用周期）为统计口径。 - 数据依托雇主向URSSAF报送的信息编制：现行体系下使用社保个人申报单（Social Declaration Nominative，缩写DSN），在DSN启用前则采用缴费单据（BRC）作为数据来源。 - 减免额数据源自按个人类型编码（Personal Type Code，缩写PSC）汇总的统计值，但与补充养老保险缴费相关的一般性减免部分除外，该部分数据取自DSN的个人明细信息。 - 本数据集涵盖URSSAF征缴的社会保险缴费相关的全部减免政策（含失业保险缴费减免），以及2019年起与补充养老保险缴费相关的一般性减免部分。此外还包含2013年至2018年期间的就业竞争力税收抵免额度：尽管严格意义上这并非社会保险缴费减免，但因其以工资总额为基数按比例计征，本质上属于劳动力成本的一般性减免。 - 企业规模组数据源自红杉基准数据库，基于季度就业估算（ETE）项下的期末统计在职员工数编制，采用季度平均员工数的年度平均值作为划分依据。 - 本次私营部门统计范围与URSSAF联合法国国家统计与经济研究院（INSEE）及劳动研究与统计总局（Dares）编制的季度就业估算范围一致（详见[ETS统计范围](https://www.urssaf.org/accueil/statistiques/notre-methodologie/les-effectifs-salaries-et-la-mas.html)），涵盖通用社保体系下的全部雇主机构（即需向URSSAF参保缴费的主体），但特别排除法国行政与公务员总局（DGAFP）定义的公共部门所属机构，同时排除AZ、TZ及UZ三大行业门类。 拓展阅读：[Stat’Ur第366期](https://www.urssaf.org/accueil/statistiques/nos-etudes-et-analyses/employeurs/nationale/employeurs-2023/exonerations-bilan2022.html) 方法论深度解读：[URSSAF官方社保征缴与减免政策说明](https://www.urssaf.org/accueil/statistiques/notre-methodologie/les-encaissements-et-les-exonera.html)