AROME : Receipts observation and measurement in the collection industry

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 AROME database is a statistical tool for monitoring collections and accounting entries in the collection branch. In particular, it can be used to monitor the amounts of contributions due and collected for each payment due date and for each contributor, and thus to calculate unpaid rates by category of contributor and for different periods after the due date. The statistical table thus provides, by company SIREN number, the amount of contributions due, after deduction of the applicable exemptions. This amount is broken down into the employer's share (PP) and the employee's share (PO). The total amounts of contributions combine all the contributions and fees collected by the Urssaf, i.e. family contributions, sickness, old age, accidents at work, national housing assistance funds, transport payments, generalized social contribution (CSG) and contribution to the reimbursement of social debt (CRDS). 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.