BRC : Contributions summary statements

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 BRC data tables relate to remuneration and provide, for each company, the amounts of the contribution (remunerations), the amounts of contributions due (after application of any exemption measures) and the amounts of exemptions. They are accompanied by a table from the SEQUOIA database, relating to the accounts used to monitor the collection of social security contributions (close to the concept of establishment) and which is supplied by monthly extractions. It includes, by French company number (SIREN), the average annual number of employees in establishments from 1997 onwards. 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.