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Directorate of Social Security
Key French Social Security Figures, 2014
Key French Social Security FigureS,2014
2015 edition
The French social security system . ………… 5
Social security revenue ………………………… 6
The health insurance branch of the general scheme .............. ……………………………………10
The occupational injuries and illnesses branch of the general scheme .……………… 14
The old-age insurance branch of the general scheme …………………………………… 18
The family branch ……………………………….. 23
Financial situation ………………………………. 26
Social security schemes for the self- employed and agricultural sectors ……….. 30
Quality and efficiency programs …………... 34
Social security public service performance ……………………………….......... 35
Social security institutions’ organizationchart ………………………………....................... 40
contentS
Key French Social Security Figures, 2014/ 5
the French Social Security SySteM
t
1 explanatory statement from the French decree of 4 october 1945 establishing the social security system.
he French social security system was founded in 1945 in order to “ensure that eve-ryone should have the means required to support themselves and their family in decent conditions, under all circumstances”. it is based on the principle of solidarity which guarantees financial protection against life’s contingencies for everyone.
it covers health insurance, compensation for occupational injuries and illnesses, pensions and family benefits. these four main branches of the social security system are completed by the collection of social contributions and cash management.
the French social security system is underpinned by the principles of universality and unity. it is admi-nistered through a number of different basic schemes: the general scheme for employees and the non-employed; agricultural workers' and farmers' scheme managed by the ccMSa; and the rSi scheme for the self-employed which covers the craft, trade and commercial sectors, and independent professio-nals for health insurance. a large number of other, 'special' schemes cover specific professions such as civil servants and railroad and utility employees. the general scheme alone accounts for about three quarters of the total expenditure incurred by the basic social security schemes.
in 2014, total net expenditures amounted to 343.8 billion euros for the general scheme and are esti-mated at 471.7 billion euros for all schemes combined.
the French social security system is financed by social contributions paid by employers and employees, a general social welfare contribution (cSg) and various other contributions and taxes.
While opinion polls show overwhelming public support for the social security system, there tends to be only a limited understanding of how the system functions and the huge flows of money being handled. this document aims to fill the knowledge gap by presenting key figures on the French social security system and providing a better understanding of it has evolved over time and the issues faced today.
Key French Social Security Figures, 2014 / 6
The ACOSS (central agency of social security funds) is in charge of the social security general scheme’s cash operations and manages the URSSAF which are responsible for the collection of social contributions.
• 9.6 million contributor accounts managed in 2014.
• 474.4 billion euros in revenues collected in 2014.
• General scheme consolidated products totalled 334 billion euros in 2014.
Social Security reVenue
Key French Social Security Figures, 2014/ 7
BReAkdOwn OF The PRinCiPAl COnTRiBUTORS in 2014
TaxeS and dueS (non CSG)
CSG
ConTribuTionS Covered by The STaTe
ConTribuTionS
TranSFerS
oTher inCome
STRUCTURe OF geneRAl SCheme RevenUe in 2014
Source: Social Security Directorate
PubLiC adminiSTraTionS
houSehoLdS
ComPanieS
46,3%
8,8%
44,9%
57,7%
0,7%
19,6%
13,8%
6,8% 1,3%
Source : Social Security accounts commission, June 2015
Key French Social Security Figures, 2014 / 8
STRUCTURe OF RevenUe By BRAnCh in 2014
Source: Directorate of Social Security
CnAm (health) CnAm (occupational injuries and illnesses)
CnAF (family benefits) CnAv (old age)
STATUTORy emPlOyee And emPlOyeR SOCiAl SeCURiTy COnTRiBUTiOnS
TaxeS and dueS (non CSG)
CSG
ConTribuTionS Covered by The STaTe
ConTribuTionS
TranSFerS
oTher inCome
Source: Social
Security accounts
commission,
June 2015
As a percentage of gross salary employer employee Total
Social security contributions
health insurance 12,80 0,75 13,55
Old-age insurancebelow ceiling 8,50 6,85 15,35
above ceiling 1,80 0,30 1
Family benefits 3,45*/5,25** - 3,45*/5,25**
Occupational injuries (average) 2,44 - 2,44
Other contributions
CSg*** - 7,5 7,5
CRdS*** - 0,5 0,5
CSA 0,30 0,30
n.b.: ‘below ceiling’ refers to employer’s or employee’s contributions paid on that part of the wage which is below the social security capped limit (3,170 euros gross per month as of January 1st 2015) as opposed to ‘above ceiling’ meaning contributions to be paid on the entire wage. only those contributions collected for the pensions branch are calculated on the capped wage.The statutory contribution rates listed above are different from those actually paid by employers once contribution relief measures have been applied.
With the implementation of the “responsibility pact” from January 1st, 2015, the family contribution rate is now adjusted according to gross salary: it has been reduced by 1.8 points for gross salaries below 1.6 times the gross minimum wage (for a rate of 3.45 points) and remains at 5.25 points for salaries above that amount.
*For salaries less than or equal to 1.6 times the legal minimum wage (SmiC)**For salaries above 1.6 times the legal minimum wage (SmiC)***rates are applied to gross salary after a 1.75% deduction.
Source: Social Security accounts commission, June 2015
62,0%0,9%
19,1%
16,4%
0,6% 1,1%
46,5%
0,6%
33,9%
14,9%1,9% 2%
96,8%
0,9% 2,3%
62,5%
0,8%
10,9%
25,6%
0,2%
Key French Social Security Figures, 2014/ 9
TRendS OF ACTUAl emPlOyeR COnTRiBUTiOn RATeS AT minimUm wAge level (SmiC) (AS A PeRCenTAge OF gROSS SAlARy, 1980-2015)
BRAnCh-By-BRAnCh geneRAl SCheme exPendiTURe in 2014
Note on the graph: Calculations are made based on a Paris-region business with more than 20 employees having adopted
the 35 weekly hours system in January 2000 (dotted) or having kept the 39-hour system (block color).
The “responsibility pact,” which was implemented in 2015, totally exempts businesses from paying employers’ contributions for the family, illness, old-age, and industrial accident risks (up to one point) as well as long-term care insurance contributions, and from paying into the national housing aid fund (Fonds national d’aide au Logement (FnaL) for their minimum-wage workers. in addition, businesses receive the competitiveness and employment tax credit (CiCe): as from January 1st, 2015, this means a 6-point drop in their social security contributions. These measures bring the social security withholding rate actually paid by employers down to 10% at the minimum-wage level.Labor cost-reducing measures for low-wage jobs were rolled out beginning in the 1990s and bolstered during the 2000s, increasing the maximum exemption percentage and broadening the measures to cover more workers. before the responsibility pact and the CiCe were implemented, the existing exemptions still left 4.7 points of social security contributions to be paid at the minimum wage level (for businesses with more than 20 employees).
Juppé exemptions 1, 2 and 3
Aubry II structural aid in case of 35-hour work week
AF exemption
Single reduction (Fillon) Responsibility pact
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
Total
Other contributions
total with CICE
Social security(basic schemes)0 %
5 %
10%
15 %
20 %
25 %
30 %
35 %
40 %
45 %
50 %
Source: Directorate of Social Security
ToTaL SoCiaL SeCuriTy oTher ConTribuTionS
47,3%3,3%
32,8%
16,6%
Family benefits
old-age insurance
health
occupational injuries and illnesses
Source: Social Security accounts commission, June 2015
Key French Social Security Figures, 2014 / 10
The national health insurance Fund for employees (CnAmTS) is in charge of the health insurance branch of the Social Security system’s general scheme and manages the network of local health insurance funds (CPAm).
• 60 million general scheme beneficiaries.
• 91% of the population is insured by CnamTS which covers 86% of total health care expenses.
• 158.3 billion euros net in benefits paid by the CnamTS in 2014.
• health care spending came to 11.6% of the GdP in 2013.
the health inSurance branch oF the general ScheMe
Source: national health accounts, 2015
Key French Social Security Figures, 2014/ 11
TRendS in FinAnCing OF heAlTh CARe And mediCAl gOOdS COnSUmPTiOn in PeRCenTAgeS
AnnUAl gROwTh OF geneRAl SCheme heAlTh inSURAnCe COSTS (OndAm)* BeTween 1997 And 2014
*onDaM: national health insurance expenditure target
(1) including the public hospital deficit(2) including complementary universal health cover benefits from these institutions
houSehoLdSComPLemenTary heaLTh inSuranCe ProviderS (2)
baSiC heaLTh inSuranCe SChemeS (1)
STaTe and ComPLemenTary univerSaL heaLTh Care Cover (Cmu-C)
NB: National accounts data based on 2005 figures for 1995-2005 and on 2010 figures for 2006-2013.
1995 2000 2005 2006 2007 2008 2009 2010 2011 2012 2013
13,1%
8,9%
76,6%
1,4%
13,0%
8,8%
76,8%
1,4%
13,0%
9,0%
76,8%
1,2%
12,4%
9,7%
76,7%
1,2%
12,1%
9,8%
76,9%
1,1%
13,4%
9,3%
76%
1,3%
13,4%
9,2%
76,1%
1,3%
13,6%
9,2%
76%
1,3%13,7%
9,2%
75,7%
1,3%
13,8%
9,0%
75,9%
1,3%
13,8%
8,8%
76,0%
1,4%
Source: national health accounts, 2015
1997 1998 1999 2000 2001 20052002 2003 2004 2006 2007 2008 2009
1,5%
4,0%
2,6%
5,6% 5,6%
7,1%
6,4%
4,9%4,0% 4,0%
3,2% 3,5%3,6%
2,6%2,7%
2,3%2,2% 2,4%
2010 2011 2012 2013 2014
(p)Source: Social Security accounts commission, June 2015
Key French Social Security Figures, 2014 / 12
heAlTh CARe exPenSeS COveRed By The heAlTh inSURAnCe SySTem (OndAm - PROviSiOnAl 2014 FigUReS)
TRendS in The FinAnCiAl SiTUATiOn OF The heAlTh inSURAnCe BRAnCh (CURRenT BilliOnS OF eUROS)
outpatient health care expenses include fees charged by health care professionals, cash benefits (daily sickness benefits) and outpatient medicine and medical equipment expenses, as well as transport.
45,4%42%
9,8%1,7% 1,0%
Source: Social Security accounts commission, June 2015
1998 1999 2000 2001 20052002 2003 2004 2006 2007 2008 2009
- 2,4 - 2,1
- 6,1
- 8,0
- 5,9
- 4,6 - 4,4
- 10,6- 11,1- 11,6
- 0,7- 1,6
- 11,6
2010 2011 2012 2013 2014
- 8,6
- 5,9
- 6,8 - 6,5
Source: Social Security accounts commission, June 2015
Care and nurSinG homeS
hoSPiTaLS
ouTPaTienT heaLTh Care
oTher
reGionaL inTervenTion Fund (Fir)
Key French Social Security Figures, 2014/ 13
inTeRnATiOnAl COmPARiSOn OF heAlTh exPendiTURe AS A ShARe OF gdP
health expenditure as a share of GdP is an indicator that puts health spending into perspective, re-flecting as it does the share of a country's resources devoted to health care. Totaling 11.6% of GdP, total health expenditure in France puts the country well behind the uSa (17.1%) but ahead of Germany (11.2%), Japan (10.2%), denmark (11.2%), and the united Kingdom (8.8%). The growth in health care spending as a share of GdP that occurred in 2009 across all of these countries can be attributed chiefly to the effects of the economic crisis. These values have since stabilized overall.
6
8
10
12
14
16
18
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
United States
France
Germany
Denmark
JapanUnited Kingdom
Source: oecD health Data 2015
Key French Social Security Figures, 2014 / 14
The national health insurance fund for employees (CnAmTS) is also in charge of the nationwide occupational injury and illness compensation branch of the general social security scheme and manages the network local old-age and occupational health insurance funds (CARSAT).
• in 2014, some 2.1 million businesses paid industrial injury contributions for more than 18.3 employees (about 70% of the labour force).
• in the same year, approximately 621,000 cases of occupational injury and 52,000 cases of occupational illnesses resulted in sick leave.
• net benefit payments totalled 8.7 billion euros in 2014.
the occupational inJurieS anD illneSSeS branch oF the general ScheMe
Source: Social Security accounts commission, June 2015
Key French Social Security Figures, 2014/ 15
OCCUPATiOnAl injURy And diSeASe exPendiTURe in 2014
evOlUTiOn OF The FinAnCiAl SiTUATiOn OF The OCCUPATiOnAl injURieS And illneSSeS BRAnCh (in BilliOnS OF CURRenT eUROS)
daiLy SiCKneSS beneFiTS(dSb)
heaLThCare beneFiTS (TemPorary inCaPaCiTy oTher Than dSb)
PermanenT inCaPaCiTy (PenSionS and PayouTS)
oTher (inCLudinG TranSFer PaymenTS To oTher inSTiTuTionS
aSbeSToS viCTimS’ PaymenTS (aCaaTa and FinanCinG oF The Fiva)
10%
9%
37%
21%
23%
Source: Social Security accounts commission, June 2015
nb: acaata: asbestos’ workers early retirement allowance. FiVa: asbestos victims’ compensation fund.
- 0,7
1999 2000 2001 20052002 2003 2004 2006 2007 2008 2009
+ 0,2 + 0,2
+ 0,6+ 0,7
0
0
- 0,5 - 0,5
- 0,7
- 0,2
- 0,4
- 0,1
+ 0,4
- 0,7
2010 2011 2012 2013 2014
- 0,2 - 0,2
Source: Social Security accounts commission, June 2015
Key French Social Security Figures, 2014 / 16
TRendS in wORk-RelATed ACCidenTS, COmmUTing ACCidenTS And OCCUPATiOnAl illneSSeS ReSUlTing in SiCk leAve, 2002 TO 2014 (BASe 100 in 2001)
oCCuPaTionaL iLLneSSeS
CommuTinG aCCidenTS
oCCuPaTionaL aCCidenTS
aLL
approximately 759,500 accidents resulted in sick leave in 2014: 82% of these were occupational injuries, 11% were commuting accidents and 7% were cases of occupational illness.
80
100
120
140
160
180
200
220
240
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
Source: occupational risks Department, cnaMtS
Key French Social Security Figures, 2014/ 17
The CnTs (national technical committees) have grouped France’s industries into nine major branches of activity. in 2014, approximately 621,000 accidents resulting in medical leave were reported by the general scheme, involving some 18.3 million employees.
indUSTRiAl injURieS wiTh mediCAl leAve By ACTiviTy BRAnCh in 2014
2% 18%
14%
16%
8%24%
7%
8%3%
Source: cnaMtS (Department of work-related risks)
ConSTruCTion
Wood, FurniShinGS, PaPer and Cardboard, TexTiLe, CLoThinG, LeaTher and PeLT QuarryinG and manuFaCTure oF mineraL ProduCTS
ServiCe aCTiviTieS i (banKinG, inSuranCe, adminiSTraTion)
ServiCe aCTiviTieS ii (TemPorary emPLoymenT, heaLTh, CLeaninG, eTC.)
non-Food buSineSSeS
TranSPorT, uTiLiTieS, PubLiShinG and CommuniCaTion
meTaLLurGy
Food ServiCeS, Trade and induSTrieS
ChemiCaLS, rubber, PLaSTiCS induSTrieS
Key French Social Security Figures, 2014 / 18
The national old-age insurance fund (CnAv) is in charge of pensions within the general scheme and manages the network of local pension and health insurance funds (CARSAT).
• 13.7 million general scheme pensioners in all of France in 2014.
• 108.5 billion euros in net benefits paid by the Cnav in 2014.
• basic and complementary pensions came to 13.9% of the GdP.
the olD-age inSurance branch oF the general ScheMe
Key French Social Security Figures, 2014/ 19
TRendS in ReTiRemenT nUmBeRS
The surge of baby boomers reaching retirement age has swelled the ranks of those retiring each year, a trend which began in 2004 and resulted in a rise from 500,000 to approximately 700,000 per year. Changes in retirement laws also affect yearly figures and cause sharp rises and falls: an early retirement program was created in 2003 and designed for people with a long employment history. eligibility criteria were restricted in 2009, then successively expanded in 2011, 2012 and 2014. at the same time, the period of insurance required to claim a full pension has progressively increased from 160 quarters for the 1948 generation to 167 quarters for those born in 1955; and the minimum retirement age as well as the age at which a full-rate pension can be claimed without career-length criteria increased by two years (this increase is applied gradually for those born between 1951 and 1956, through a 5-month increase for each generation).
evOlUTiOn OF The FinAnCiAl SiTUATiOn OF The Old-Age BRAnCh OF The geneRAl SCheme (in BilliOnS OF CURRenT eUROS)
450 000
500 000
550 000
600 000
650 000
700 000
750 000
800 000
2009
2008
2007
2006
2005
2004
2003
2002
2001
2010
2011
2012
2013
2014
Source: cnaV
19991998 2000 2001 20052002 2003 2004 2006 2007 2008 2009
+ 0,8 + 0,9
0,0+ 0,3
- 4,6- 5,6
- 7,2
- 1,9 - 1,9
+ 0,5
+ 1,5 + 1,7
- 8,9
- 6,0
- 4,8
- 3,1
- 1,2
2010 2011 2012 2013 2014
Source: Social Security accounts commission, June 2015
Scope: persons drawing a general scheme old-age pension for the first time in year n.
Key French Social Security Figures, 2014 / 20
TRendS in AveRAge mOnThly PenSiOnS PAid TO men And wOmen, All SChemeS COmBined (AmOUnTS in eUROS PeR mOnTh)
gUARAnTeed minimUm PenSiOn And ASPA (Old-Age SOlidARiTy AllOwAnCe) BeneFiCiARieS And ASSOCiATed exPendiTURe AS OF deCemBeR 31ST*
* the numbers and the associated expenditure include both levels of the former minimum pension program, which is replaced by the aSpa (old-age solidarity allowance) for those retiring from January 1, 2007.nb: the series of overall expenditure shows a break in 1999 due to a change in calculation from incoming/outgoing payments to actual entitlements.
beneFiCiarieS, inCLudinG aSPa (LeFT)
overaLL exPendiTure, inCLudinG aSPa (riGhT)
These amounts include basic and complementary old-age pensions (entitlement accrued through employ-ment and payment of the associated contributions) as well as survivors’ pensions and, as of 2008, in-creases for parents having raised children.
Scope: pensioners having received a personal entitlement during year n, born either in France or abroad, and alive on December 31 of that year.
SurvivorS’ PenSionS and PenSion inCreaSeS - men
SurvivorS’ PenSionS and PenSion inCreaSeS - Women
oLd-aGe PenSionS (baSiC and ComPLemenTary) - men
oLd-aGe PenSionS (baSiC and ComPLemenTary) - Women
2004 2005 2006 2007 2008
1 338
730 756 789 820 857
1 378 1 420 1 459 1 501
67
268
69
271
877
1 524
71
275
899
1 552
2009 2010
74
272
932
1 603
71
283
967
1 617
73
291
993
1 642
2011 2012 2013
Source: DreeS, eacr, eir, ancetre model
500 000
600 000
700 000
800 000
900 000
1 000 000
1 100 000
2000
1999
1998
1997
1996
1995
1994
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2 200
2 400
2 600
2 800
3 000
3 200
3 400
Source: pension solidarity fund. DSS calculations
Key French Social Security Figures, 2014/ 21
emPlOymenT RATeS AmOng The 55-64 Age gROUP
The number of minimum pension or aSPa (since 2007) beneficiaries is on a downward trend due to an improvement in employment histories, particularly for women. over the past seven years, two factors came into play and balanced each other out: the special increases in the aSPa which were adopted in 2008-2012 expanded eligibility to people whose personal entitlements were slightly higher than the former upper limit for these benefits. at the same time, the progressive increase of the minimum retirement age from 60 to 62 for people recognized unfit for work reduced the num-ber of minimum pension beneficiaries, a significant proportion of whom belong to this segment of the population. despite the drop in the number of beneficiaries, overall expenditure increased between 2007 and 2012 due to the special increases in the upper limit.
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
30 %
40 %
50 %
60 %
70 %Sweden
The Netherlands
United Kingdom
Spain
EU (27 countries)
Germany
France
Italy
2010
2011
2012
2013
2014
Source: eurostat
France’s employment rate for the 55-64 age group was 47.1% in 2014, 5 points below the european average (52%). The 8-point increase in the employment rate that can be observed from 2009 is due to the phasing out of public-sector early retirement programs, the gradual elimination of the exemption for looking for work for jobseekers aged 55 and up, the increase in the legal retirement age and the lengthening of the period of insurance required for a full-rate pension.
Key French Social Security Figures, 2014 / 22
SPending On PenSiOnS AS A ShARe OF gdP
baSiC oLd-aGe PenSionS*
SurvivorS’ PenSionS
oTher oLd-aGe PenSionS*
Scope: Social protection schemes.
*For the 2000 basis, independent workers’ supplementary pensions are not separated out from their basic pensions.**change in the basis of the national accounts.
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013
11,4 %
1,6 %
2,5 %
7,3 %
11,7 %
1,6 %
7,5 %
2,6 %
11,5 %
1,6 %
7,4 %
2,5 %
11,6 %
1,6 %
7,5 %
2,5 %
11,4 %
1,6 %
7,3 %
2,5 %
11,4 %
1,6 %
7,3 %
2,5 %
11,8 %
1,5 %
2,9 %
7,4 %
13,1 %
8,3 %
3,2 %
1,6 %
13,2 %
8,3 %
1,7 %
3,2 %
13,4 %
1,7 %
7,7 %
3,2 %
8,5 %
13,6 %
1,7 %
8,6 %
3,3 %
13,9 %
1,7 %
8,8 %
3,4 %
12,2 %
7,7 %
3,0 %
1,5 %
11,9 %
7,5 %
2,9 %
1,5 %
** **
Source: DreeS, social protection accounts: 2000 basis (1990-2005), 2005 basis (2006-2008) and 2010 basis (2009-2013)
NB: The GDP figures used for the entire period are those of the INSEE’s 2010 basis.
Key French Social Security Figures, 2014/ 23
The national family benefits fund (CnAF) is in charge of the family benefits branch of the general scheme and manages the network local family benefit offices (CAF).
• 12 million claimants in 2014.
• 46.4 billion euros in family benefits, social programs and housing aid financed by the CnaF in 2014.
• Family benefits amount to 2.2% of the GdP.
the FaMily branch oF the Social Security SySteM
Source: DreeS, social protection accounts: 2000 basis (1990-2005), 2005 basis (2006-2008) and 2010 basis (2009-2013)
Key French Social Security Figures, 2014 / 24
BReAkdOwn OF FAmilieS ReCeiving FAmily BeneFiTS By mAkeUP in 2014
houSinG beneFiTS
diSabLed ChiLd beneFiTS
earLy ChiLdhood beneFiT ProGram (PaJe, eTC.)
FamiLy aLLoWanCeS (ChiLd beneFiTS, eTC.)
oTher
STRUCTURe OF STATUTORy FAmily BeneFiTS in 2014
49%
35%
12%2% 2%
Source: Social Security accounts commission, June 2015
NB: The “Other” section mainly consists of guardianship expenditure.
Source : cnaF
1 ChiLd
4+ ChiLdren
no ChiLdren
2 ChiLdren
3 ChiLdren
27%
2%5%
17%
49%
Key French Social Security Figures, 2014/ 25
PreSChooL
day Care (ProFeSSionaL, FamiLy and ParenTS)
reGiSTered ChiLdminderS
in-home ChiLdCare Provider
evOlUTiOn OF The FinAnCiAl SiTUATiOn OF The FAmily BeneFiTS BRAnCh (in BilliOnS OF CURRenT eUROS)
Sources: cnaF (SiaS-MneaJe and FileaS), DreeS (pMi enquiry), Depp and inSee
BReAkdOwn OF “OFFiCiAl” TyPeS OF ChildCARe FOR ChildRen UndeR Age 3 (2012)
in 2012 in all of France, 53.9 slots per 100 under-three year olds were available for official childcare solu-tions. registered childminders amount to 59% of available official childcare solutions.
19991998 2000 2001 20052002 2003 2004 2006 2007 2008 2009
+ 0,4
- 0,4 - 0,3- 0,2
+ 0,2 + 0,2
- 1,8- 1,3
- 0,9
+ 1,5+ 1,7
+ 1,0
- 2,7 - 2,6
2010 2011
- 2,5- 3,2 - 2,7
2012 2013 2014
Source: French Social Security accounts commission, June 2015.
59%
3%
31%
7%
Key French Social Security Figures, 2014 / 26
• The social security general scheme deficit decreased in 2014, falling to 9.7 billion euros from 12.5 billion euros in 2013.
• Social Security revenues rose more quickly than expenditure (3.2% and 2.2% respectively) as a result of the measures implemented through the 2014 Social Security financing law, coupled with an increase in the wage bill (+1.5% in the private sector after a 1.2% increase in 2013).
• General scheme spending continued to rise at a very moderate rate (+2.2%), reflecting a continued containment of health insurance expenditure.
• While the occupational illnesses and injuries branch again reported a surplus in 2014, the three other branches continued to run a deficit.
Financial SituationS
Key French Social Security Figures, 2014/ 27
COmPARed AmOUnTS And TRendS OF SOCiAl SeCURiTy, STATe And lOCAl AUThORiTy SPending AS A PeRCenTAge OF gdP
aPu aPuC aPuLaSSo
apu: public administrations
apuc: central administrations (central government and central government agencies)
apul: local authorities
aSSo: social security administrations (including unemployment benefit and compulsory complementary pension schemes)
Scope: the expenditure of the public administration sector is consolidated from internal transfers to the sub-sectors and transfers between the sub-sectors. the expenditure of the public administrations’ sub-sectors, which consist of the central public administration, local public administrations and the Social Security administrations, are consolidated from the internal transfers to each subsector but not from transfers among these various sub-sectors.
0%
10%
20%
30%
40%
50%
60%
2000
1999
1998
1997
1996
1995
1994
1993
1992
1991
1990
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
Source: inSee – expenditure and income for the public administrations – 2010 basis
Key French Social Security Figures, 2014 / 28
SOCiAl SeCURiTy deBT TO Be COveRed By The deBT Sinking FUnd CAdeS AS AT 31ST deCemBeR
N.B.: the GDP figures used for the entire period are those of the INSEE’s 2010 basis.
debT remaininG in biLLionS oF euroS
debT remaininG in GdP PoinTS
debT reimburSed in biLLionS oF euroS
debT reimburSed in GdP PoinTS
evOlUTiOn OF The FinAnCiAl SiTUATiOn OF The geneRAl SCheme (in BilliOnS OF CURRenT eUROS)
19991998 2000 2001 20052002 2003 2004 2006 2007 2008 2009
- 10,2- 9,5
+ 0,5 + 0,7
- 20,3
- 11,6- 11,9- 10,2
- 3,5
+ 1,2
- 2,5
- 8,7
- 23,9
- 17,4
2010 2011
- 13,3
- 12,5 - 9,7
2012 2013 2014
Source: Social Security accounts commission, June 2015
142,8
59,6
137,5132,7
84,0
130,2
96,7
86,7
47,9
91,8
42,8
80,1
37,5
73,0
34,7
75,6
32,1
72,7
29,3
65,7
26,6
71,61,6% 1,7% 1,7% 1,8% 1,9%
2,2%2,4%
2,9%3,4%
6,6%
4%
6,3%
4,5%
6,1%
4,1%4,1% 3,8%
4,0%
4,7%
3,8% 4,3%
6,9%
0
20
40
60
80
100
120
140
160
180
200
2011
2010
2009
2013
2014
2012
2008
2007
2006
2005
2004
Source : caDeS, DSS
Key French Social Security Figures, 2014/ 29
TRendS in The BReAkdOwn OF SOCiAl SeCURiTy AdminiSTRATiOn RevenUeS
although social contributions represented 88% of total social security revenues in 1990, they accounted for only 65% in 2013. at the same time, the share of earmarked taxes and dues has increased from 4% to 30% currently. These two opposing trends can be partially explained by the increase in the CSG social welfare tax (considered as an earmarked tax) as a substitute for social security contributions.
Scope: consolidated income of the Social Security administration sector
ConSoLidaTed TranSFerS
PubLiC ConTribuTionS oTher reSourCeSSoCiaL ConTribuTionS
earmarKed TaxeS and dueS
19971996199519941993199219911990 1998 1999 2000 2001 20052002 2003 2004 2006 2007 2008 2009 2010 2011 2012 2013
* *
0%
100%
80%
60%
40%
20%
Source: DreeS, Social protection accounts – 2000 basis (1990-1995), 2005 basis (2006-2008) and 2010 basis (2009-
2013)
Key French Social Security Figures, 2014 / 30
The Fund for the Self-employed (RSi) administers health insurance for the self-employed in the trades and crafts, commercial and independent professional sectors, as well as old-age pensions for the two first two categories of workers. it also manages the fund's regional offices.• in 2014, 2.8 million people pay contributions to the
rSi, of which 36% are in the commercial sector, 39% in the trade and craft sector and 26% independent professionals.
The national Old-age insurance Fund for independent Professionals (CnAvPl) administers pensions for independent professionals whilst lawyers are handled by the national fund for French barristers (CnBF).• 638,000 independent professionals were paying
contributions to the CnavPL in 2014 and 60,000 to the CnbF in 2013.
The agricultural workers' and farmers mutual welfare fund (mSA) administers sickness benefits, pensions and industrial injury benefits. it also handles family benefits although statutory family benefits are recorded in the accounts of the national Family Benefits Fund (CnAF). it collects contributions from agricultural workers and farmers and manages the Fund’s regional offices.• 1.2 million people pay contributions to the mSa,
of which 57% are agricultural workers and 43% are farmers.
Social Security ScheMeS For the SelF-eMployeD anD agricultural SectorS
Key French Social Security Figures, 2014/ 31
FinAnCiAl SiTUATiOn OF The heAlTh inSURAnCe And BASiC PenSiOnS BRAnCheS OF The RSi And CnAvPl (in milliOnS OF eUROS)
RSi And CnAvPl SiCkneSS And BASiC PenSiOn BeneFiTS (in milliOnS OF eUROS)
Source: Directorate of Social Security
The health and pension branches for the trade and craft sector and the commercial sector are supported by a corporate social solidarity contribution (C3S) until 2014. This contribution is not taken into account in the above figures. as from 2015, the rSi is incorporated financially into the general scheme.
rSi – CraFT and Trade SeCTor PenSion FinanCinG reQuiremenT
rSi – CommerCiaL SeCTor PenSion FinanCinG reQuiremenT
rSi – heaLTh FinanCinG reQuiremenT
CnavPL – PenSionS
neT beneFiTS – rSi PenSionS For CommerCiaL SeCTor
neT beneFiTS – rSi PenSionS For CraFT and Trade SeCTor
neT beneFiTS – rSi heaLTh
neT beneFiTS – CnavPL PenSionS
122
+ 70
- 1 770
- 762- 649
- 5
- 1 675
- 525- 440
- 1 818
- 1 253
+ 126
- 962 - 935 - 916
- 1 780
- 21
2007 2008 2009 2010
- 790- 882
- 722
-74
2011
- 959- 946- 806
- 103
2012
- 595
- 847- 711
+ 113
- 600
- 889- 1086
+ 124
2013 2014
Source: Directorate of Social Security
6 373 6 623 6 8347 201
7 489 7 7438 236
3 504 3 586 3 678 3 746 3 847 3 887 3 900
2 909 3 011 3 121 3 214 3 317 3 403 3 451
836 885 957 1 044 1 134 1 224 1 301
0
1 000
2 000
3 000
4 000
5 000
6 000
7 000
8 000
9 000
2008
2009
2010
2011
2012
2013
2014
Key French Social Security Figures, 2014 / 32
FinAnCiAl SiTUATiOn OF The AgRiCUlTURAl emPlOyeeS' SCheme (in milliOnS OF eUROS)
BeneFiTS PAid UndeR The AgRiCUlTURAl wORkeRS’ SCheme (in milliOnS OF eUROS)
The health and pensions branches are incorporated in the general scheme. These transfer payments are not taken into account in the figures above.
heaLTh branCh PenSionS branCh aLL branCheS Combined
Source: Directorate of Social Security
neT SiCKneSS beneFiTS oLd-aGe beneFiTS ToTaL beneFiTS (aLL riSKS)
Source: Directorate of Social Security
- 687
- 136- 284 - 344
- 872- 1 031 - 1 097
- 723 -719
2007 2008 2009
- 687
- 136- 303
- 872- 992
-639
2007 2010
- 546-524
2011
+ 4
- 59
- 572
- 427
2012
- 394
- 522
- 126- 363
2013 2014
+ 222
+ 371
9 536 9 896 10 091 10 261 10 334 10 375 10 484 10 397
5 264 5 437 5 523 5 588 5 679 5 739 5 780 5 776
3 855 4 024 4 118 4 155 4 177 4 147 4 206 4 146
0
2 000
4 000
6 000
8 000
10 000
12 000
2007
2008
2009
2010
2011
2012
2013
2014
Key French Social Security Figures, 2014/ 33
SiCKneSS beneFiTS PenSion ToTaL beneFiTS (For aLL riSKS)
FinAnCiAl SiTUATiOn OF The FARmeRS' SCheme (in milliOnS OF eUROS)
BeneFiTS PAid UndeR The FARmeRS' SCheme (in milliOnS OF eUROS)
Source: Directorate of Social Security
Source: Directorate of Social Security
up until 2008, the health and pension branches for farmers were supported by the fund for the financing of social benefits in the agricultural sector (FFiPSa). in 2009, the farmers' health insurance branch was incorporated into the general scheme. These transfer payments are not taken into account in the figures above. however, there is no transfer mechanism for the pensions branch.
heaLTh branCh PenSionS branCh aLL branCheS Combined
- 1 266- 1 070 - 1 183
+5
- 2 437 - 2 313
- 1 207- 1 116
2007 2008 2009
- 1 128
- 1 622
- 262
+ 232
2010
- 1 283
- 1 295
2011
- 1 178
- 1 183
- 106- 44
2012
- 982 - 628
+ 6 + 17
2013
- 609 - 628
2014
- 226
18 000
16 000
14 000
12 000
10 000
8 000
6 000
4 000
2 000
15 512
2007
2008
2009
2010
2011
2012
2013
2014
15 853 15 867 15 684 15 600 15 372 15 039
8 683 8 710 8 714 8 585 8 564 8 467 8 315 8 098
6 623 6 783 6 971 7 033 6 891 6 844 6 833 6 759
Key French Social Security Figures, 2014 / 34
ix Quality and efficiency programs (Qep) have been developed in the main social security policy areas, namely the four different branches of the social security system (health insurance, occupational accidents and injuries, pensions and family policy), social security financing and coverage of incapacity, disability and elderly dependency.
• The QEP set out the main social security policy objectives, and assess progress in meeting them.
• The QEP comprise a scoping section and a second section presenting the objectives and expected outcomes of the policies implemented through the network of Social Security institu-tions.
• The QEP provide a checklist of health and social policies, based on which four main themes have been identified:- access to adequate social security benefits and health care- Quality of service provided by the Social Security system- efficiency in delivering benefits and services- Financial viability of the Social Security system
• They include 170 indicators of which 74 are structural and 96 relate to objectives and out-comes.
• An 8-page summary presents main developments in respect of the QEP.
• The QEP comprise Appendix 1 of the Social Security Financing Bill ((PLFSS).
• Many of the indicators in this brochure are QEP indicators. They are available online: see the LFSS section of the portal securite-sociale.fr.
S
Quality anD eFFiciency prograMS (Qep)
Key French Social Security Figures, 2014/ 35
Social Security public SerVice perForMance
Performance objectives for France's social security institutions are set out in the national agreements on objectives and management (CoG) negotiated between the government and each social security institution since 1996.
Key considerations include processing speed, quality of service and financial performance. The CoG identify main strategies for improvement and current management commitments: development of e-administration, respect for the environment and employment for people with disabilities and older workers are just some of the issues addressed under the current agreement.
The main performance indicators are shown below.
Key French Social Security Figures, 2014 / 36
QUAliTy OF SeRviCe
drop-in services 2011 2012 2013 2014
healthCalendar days needed to reimburse 90% of electronic claims
6.7 6.7 6.5 6.6
FamilyPercentage of claims processed within 2 weeks
80% 77.8% 75.9% 89.6%
PensionsPercentage of personal old-age pension entitlements settled within one month of due date (for residents in France)
96.2% 96.5% 95.2% 95.13%
CollectionContributions accounts updated within 10 days
99.4% 99.5% 99.4% 99.6%
lPhone reception 2011 2012 2013 2013
health
Percentage of calls handled 85% 87.5% 90.0% 85%
annual number of calls handled (in millions)
27 28.5 27.7 27.4
Family
Percentage of calls handled 86.1% 82.0% 78.8% 89%
annual number of calls handled (in millions)
27.0 27.1 28.4 29.9
Pensions
Percentage of calls answered 90.3% 86.3 82.5 80.03
annual number of calls handled (in millions)
4.7 5.2 5.5 5.7
Collection Percentage of calls handled 96.9% 93.4% 93.0% 82.6%
Key French Social Security Figures, 2014/ 37
e-administration 2011 2012 2013 2014
health
Percentage of electronic claims + computerized data exchanges*
90.3% 91.5% 92.6% 93.33%
number of electronic claims (in millions – CPam and CGSS)
871.8 894 919 933
Family Progression rate for e-data collection 84% 87.9% 86.7% 90.4%
Pensions
Percentage of annual social data declarations filed electronically
98.8% 99.2% 99.4% 99.57%
number of annual social data declarations filed electronically
2,029,561 2,041,282 2,047,232 2,075,088
Collection
Percentage of contribution summary declarations filed electronically (private-sector businesses) in number of accounts
68.6% 88.5% 94.2% 97.0%
Percentage of payments made electronically 91.6% 94.6% 96.6% 98.4%
internet access 2011 2012 2013 2014
healthnumber of “mon compte assuré” accountholders (in millions)
8.386 10.752 13.597 16.533
Familynumber of unique benefits claimants who log into their caf.fr account during the year (in millions)
9.163 8.809 9.497 10.085
Pensionsnumber of online career overview consultations (in millions)
2.423 2.576 2.279 2.634
*(total electronic claims + computerized data exchanges/ total service deductions) as of the 4th quarter
Key French Social Security Figures, 2014 / 38
health 2011 2012 2013 2014
Proportion of beneficiaries over 16 years of age having chosen their general practitioner 89.8% 90.6% 91.3% 91.68%
Percentage of generic drugs prescribed (in number of boxes) 76.20% 83.6% 82.2% 83.3%
Family 2011 2012 2013 2014
number of PAje (early childhood benefit program) beneficiaries 2,287,637 2,278,762 2,266,134 2,241,071
number of RSA (low-income top up) claimants* 2,032,370 2,142,264 2,296,022 2,428,360
Collections – Outstanding payment ratios at march 31st of following year
2011 2012 2013 2014
All contributors combined (Uninspected and excluding iSU) 0.70% 0.79% 0.81% 0.81%
Private-sector employers (Uninspected) 0.74% 0.80% 0.85% 0.83%
Public-sector employers (Uninspected) 0.03% 0.05% 0.04% 0.08%
Pensions 2011 2012 2013 2014
Percentage of personal old-age pension awards** (outside of international agreements and not including periods of insurance abroad) without adjustment of individual account in n-1
78.2% 80.3% 80.3% 79.65%
**indicator introduced in 2009
imPlemenTATiOn OF SOCiAl SeCURiTy POliCieS
*this indicator applied only to Metropolitan France until 2010 (1,834,770 in 2011). rSa benefits were extended to France’s overseas Departments (DoM) beginning in January, 2011, where it replaced the rMi and api benefits.
Key French Social Security Figures, 2014/ 39
eCOnOmiC, enviROnmenTAl And SOCiAl PeRFORmAnCe
Overall cost (not including investment) of administering benefits or contributions
2011 2012 2013 2014
health/ Occupational accidents and injuries 3.75% 3.70% 3.66% 3.42%
Family 2.38% 2.29% 2.28% 2.25%
Pensions 1.09% 1.04% 1.02% 0.96%
Collection 0.30% 0.29% 0.28% 0.28%
Social and environmental responsibility 2013 2014
health handicap accessibility rates for facilities open to the public (F17-67) nd 53.7%
Family Percentage of employees with disabilities (6%) 6.99% 7.64%
PensionsPercentage reduction of greenhouse gas emissions compared to reference year 2013
nd -4.19%
CollectionTrend in the number of kilometers covered compared to reference year 2013
nd -9.493%
*gross expenditure not including investment
Key French Social Security Figures, 2014 / 40
The general scheme includes 100 CAF (plus the lozère shared social security fund (CCSl) and the maritime family benefits fund (CmAF), 101 CPAm (including the CCSl), 22 URSSAF and 15 CARSAT (old-age and occupational health insurance funds). Sickness and old-age benefits and the collection of contributions in the French Overseas departments are administered by 4 CgSS.
The scheme for the self-employed is administered through 29 basic regional offices.
The agricultural schemes are administered through 35 local offices.
organization chart at 1St July 2015
Key French Social Security Figures, 2014/ 41
ministry of Social Affairs, health and women’s Rights
directorate of Social Security
ministry of the economy and Finances
Key French Social Security Figures, 2014 / 42
National funds Local funds Names
ACOSS
URSSAF
CNAF
CAF
The Central Agency for Social Security Funds
The Union of Social Security contribution and family bene�t collection organizations General Social Security fund (Overseas Departments)
National family bene�t fund
Local family bene�t of�ces
National Health Insurance Fund for Salaried Workers
Local Health Insurance Fund
Old-age and Occupational Health Insurance Fund
General Social Security Fund (Overseas Departments)
National Old-age Pension Fund for Salaried Workers
Old-age and Occupational Health Insurance Fund
General Social Security Fund (Overseas Departments)
CNAVTS
CRAM
CNAMTS
CPAM
CARSAT
CARSAT
CGSS
CGSS
CGSS
aCoSS redistributes revenues earmarked for financing the benefits provided by the four branches (health, occupational injuries & diseases, family, pensions) of the social security general scheme.
The geneRAl SCheme FOR emPlOyeeS
URSSAF/OC*
Caisse nationale du régime social des indépendants
Caisse centrale de la mutualité sociale agricole
Caisse de la mutualité sociale agricole
Union de recouvrement des cotisations de la Sécurité socialeet d'allocations familiales / organismes conventionnés
Caisse régionale
Caisse d'allocations familiales
Caisse nationale Caisses locales Intitulés
Caisse nationale Caisses locales Intitulés
Recouvrement Retraite
Santé Famille
Accidents du travail - maladies professionnelles
URSSAF/OC*
The Social Security Scheme for the Self-Employed
Central Agricultural Workers' and Farmers' Mutual Benefit Fund
Agricultural Workers’ and Farmers’ Mutual Benefit Fund
The Union of Social Security contribution and family benefit collection organizations/ Official bodies
Regional fund
Local family benefit offices
National fund Local funds Names
National fund
Collection Pensions Health FamilyOccupational illnesses and injuries
Local funds Names
Key French Social Security Figures, 2014/ 43
The geneRAl SCheme FOR wORkeRS
The SOCiAl SeCURiTy SCheme FOR nOn-AgRiCUlTURAl SelF-emPlOyed individUAlS
* as of 1 January 2008, the rSi became the single Social Security contact-point (iSu) for self-employed, artisanal, industrial and commercial professions for all personal benefits and social contributions (elderly and illness benefits, CSG-general welfare levy, CrdS-social security debt repayment levy, family benefits and training contributions. The rSi delegates some of its collection duties to urSSaF. For self-employed professionals, the collection of health contributions continues to be delegated by the rSi to authorized bodies that manage health care benefits for artisans, industrialists, shopkeepers and self-employed professionals.** Self-employed workers pay into the CaF of the general scheme.
URSSAF/OC*
The Social Security Scheme for the Self-Employed
Central Agricultural Workers' and Farmers' Mutual Benefit Fund
Agricultural Workers’ and Farmers’ Mutual Benefit Fund
The Union of Social Security contribution and family benefit collection organizations/ Official bodies
Regional fund
Local family benefit offices
National fund Local funds Names
National fund
Collection Pensions Health FamilyOccupational illnesses and injuries
Local funds Names
URSSAF/OC*
The Social Security Scheme for the Self-Employed
Central Agricultural Workers' and Farmers' Mutual Benefit Fund
Agricultural Workers’ and Farmers’ Mutual Benefit Fund
The Union of Social Security contribution and family benefit collection organizations/ Official bodies
Regional fund
Local family benefit offices
National fund Local funds Names
National fund
Collection Pensions Health FamilyOccupational illnesses and injuries
Local funds Names
For more information about the French social security system, go to :
www.securite-sociale.fr
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