SEQUOIA_Assiette : Information from the monitoring of the private sector wage bill

All employers are required to declare and pay the contributions of their employees under the general scheme to Urssaf. To do this, they must send a "Recapitulative Statement of Contributions" (BRC) on a monthly or quarterly basis (if the company has less than ten employees), as well as a "Summary Table" (TR) at the beginning of each year. These declarations enable ACOSS (the national fund) to produce various statistical databases on the amount of contributions, the amount of contribution exemptions, remuneration and the number of employees. The SEQUOIA database centralizes information on the number of employees and salary bases declared since January 1997. It covers the accounts used to monitor the collection of social security contributions (close to the notion of establishment) and is updated by monthly extractions. The extraction, which takes place two months after the end of a quarter, includes almost all the declarations. The statements arriving after these two months are initially estimated by Acoss on the basis of information from previous periods, and this estimate is subsequently refined with respect to all return statements. The scope of the table is limited to establishments in the "private sector" and excludes establishments under the agricultural regime, public administrations, non-market education and health establishments and employers of home-based employees.