Reading the balance of control URSSAF Contributor 2007 (published June 2008) conducted by Dirr (Department of Regulatory Affairs, Recovery and Service) is particularly instructive to identify the irregularities most frequently in business.
It appears that the mechanism very complex calculation of the "reduction Fillon is the source of the majority of adjustments . We can expect the same effect when the checks will focus on law enforcement TEPA.
At the time of writing this post, the balance of 2008 is not yet available on the ACOSS website, it seemed interesting to me however summarize the highlights and findings of inspections made in 2007 by URSSAF.
For those interested by reading all 59 pages of the report, it is available on the following link: Assessment of control URSSAF 2007
In 2007, 112,000 companies have been the subject of a control plate, or over 5% of total enterprises and 16% of contributions liquidated controllable.
Consolidating data over 3 years revealed that over 16% of companies were inspected representing over 58% of employees.
The corresponding adjustments have exceeded 795 million euros, 542 million of positive adjustments and 253 million of negative adjustments
The number of inspections resulting in a recovery from 54 % in 2005 to 58% in 2008, which confirms the authors of the report, the targeting of the contributors to risks.
analysis by employment size confirms that plans to control URSSAF remain focused on larger companies. Thus the rate of corporate control over 200 employees is over 23% while the overall rate of control is 5.20%.
Furthermore, employers with more than 200 employees represent only 2.30% of the number of checks, but over 38% of total adjustments.
analysis by broad business shows that the rate of recovery increases with the size of the company
Thus, firms employing more than 200 employees control rate of over 23% and a recovery nearly 93%.
analysis of the distribution of adjustments reveals that adjustment comes mainly from the reintegration of the contribution base "compensation not subject to contributions (38.54%) and application error "measures derogating for employment" (34%).
Regarding 'salaries are not subject to contribution " four items of legislation are of generating irregularities in 2007. These are:
- of "hidden work with or without verbalization" (25.4%),
- "benefits in kind (23.61%), the a share of" benefits nature "from 39% in 2006 to 24% in 2007. This significant reduction confirms the trend observed since 2004, particularly in large companies, linked to the implementation of regulation orders in December 2002.
- "employees and undeclared wages without intent to defraud" (20.95%),
- of "gratuities, bonuses and allowances" (13%).
Regarding the "exceptional measures for employment" the amount of adjustments in absolute value reached 346 million euros in 2007, up 34% of all adjustments and 27% of the total adjustments made.
measures "related to the reduction of charges on low wages" in producing the highest amount of irregularities (71%). From this type of irregularity is steadily increasing it represented respectively 50% and 67% in 2005 and 2006. The major deficiency concerns in 2007, adjustments related to reductions in contributions called "Fillon. This irregularity is related to both the amounts claimed or redeemed businesses consequence of a high complexity in the implementation of this incentive scheme for recruitment.
analysis indicates that the meaning of adjustments:
- adjustments biggest positive in amount, are on the "compensation not subject to contribution" (52%), the "exceptional measures for employment" (17%), the "business expense deduction or not justified" (12%),
- the negative adjustments, those in favor of the employer, are a good indicator of the degree of complexity of the legislation. As in previous years, "the derogations for the use of" represent the largest share of income adjustments.
All adjustments payable increased by 80%. This increase is mainly due to a significant increase in reimbursements related to reductions in contributions called "Fillon.
0 comments:
Post a Comment