Exemptions from social security contributions for all employers in the private sector, by sector NA38 x broad categories of measures

Annual data on the amount of reductions in social security contributions by private sector employers by NA38i sector 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 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NA38i行业大类以及政策措施大类划分的私营部门雇主社保缴费减免额年度数据。► [更新周期说明](https://open.urssaf.fr/explore/dataset/planning-de-mise-a-jour/table/?sort=date_de_mise_a_jour)：年末+约200天。 _数据来源_： 法国社会缴款征收与分配联合机构（URSSAF）（普勒亚德数据仓库） _统计范围_： 向URSSAF缴纳社保的私营部门雇主机构（不含农业参保群体），不涵盖马约特地区。 _数据覆盖起始年份_： 2004年。 _方法学说明_： - 本数据集所载数据均按就业周期（即减免政策适用周期）统计填报。 - 数据源自雇主通过雇员社保申报单（Déclaration Sociale Nominative，简称DSN）向URSSAF报送的信息；在DSN启用前，数据则源自缴费单据（Bulletin de Remise des Cotisations，简称BRC）。 - 缴费金额基于按个人类型代码（PSC）汇总的数据计算得出，但与补充养老保险缴费相关的一般性减免部分除外，该部分数据源自DSN的明细申报信息。 - 本数据集涵盖URSSAF征收的各类社保缴费减免政策（含失业保险缴费减免），以及2019年起实施的补充养老保险缴费相关一般性减免部分。此外还包含2013年至2018年期间的就业竞争力税收抵免金额：尽管严格来说这并非社保缴费减免，但因其是按工资总额乘以固定税率计算的税收减免，本质上属于劳动力成本的一般性削减。 - 本数据集的私营部门统计范围，与URSSAF联合法国国家统计与经济研究所（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[就业机构统计范围](https://www.urssaf.org/accueil/statistiques/notre-methodologie/les-effectifs-salaries-et-la-mas.html)）。该范围涵盖所有纳入通用社保体系（即需向URSSAF缴纳社保）的雇主机构，但特别排除了法国行政与公职总局（DGAFP）定义下的公共部门所属机构，同时也剔除了AZ、TZ及UZ行业分类。 _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) [方法学深度解读](https://www.urssaf.org/accueil/statistiques/notre-methodologie/les-encaissements-et-les-exonera.html)