Key French Social Security Figures,

1 Directorate of Social SecurityKey French Social Security figures , 2014 Key French Social Security Figures, 20142015 editionThe 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 .. 40contentSKey French Social Security figures , 2014/ 5the French Social Security SySteMt1 explanatory statement from the French decree of 4 october 1945 establishing the Social Security 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.

2 It is based on the principle of solidarity which guarantees financial protection against life s contingencies for 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 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.

3 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 2014, total net expenditures amounted to billion euros for the general scheme and are esti-mated at billion euros for all schemes 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 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.

4 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. million contributor accounts managed in 2014. billion euros in revenues collected in 2014. General scheme consolidated products totalled 334 billion euros in Security reVenueKey French Social Security figures , 2014/ 7 BReAkdOwn OF The PRinCiPAl COnTRiBUTORS in 2014 TaxeS and dueS (non CSG)CSGConTribuTionS Covered by The STaTe ConTribuTionSTranSFerSoTher inComeSTRUCTURe OF geneRAl SCheme RevenUe in 2014 Source: Social Security DirectoratePubLiC adminiSTraTionShouSehoLdSComPanieS46,3%8 ,8%44,9%57,7%0,7%19,6%13,8%6,8%1,3%Sourc e : Social Security accounts commission, June 2015 Key French Social Security figures , 2014 / 8 STRUCTURe OF RevenUe By BRAnCh in 2014 Source.

5 Directorate of Social SecurityCnAm (health) CnAm (occupational injuries and illnesses)CnAF (family benefits)CnAv (old age)STATUTORy emPlOyee And emPlOyeR Social Security COnTRiBUTiOnSTaxeS and dueS (non CSG)CSGConTribuTionS Covered by The STaTeConTribuTionSTranSFerSoTher inComeSource: Social Security accounts commission, June 2015As a percentage of gross salaryemployeremployeeTotalSocial Security contributionshealth insurance12,800,7513,55 Old-age insurancebelow ceiling8,506,8515,35above ceiling1,800,301 Family benefits3,45*/5,25** -3,45*/5,25**Occupational injuries (average)2,44 -2,44 Other contributionsCSg**-7,57,5 CRdS**-0,50,5 CSA0,300, : 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.

6 Only those contributions collected for the pensions branch are calculated on the capped statutory contribution rates listed above are different from those actually paid by employers once contribution relief measures have been 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 points for gross salaries below times the gross minimum wage (for a rate of points) and remains at points for salaries above that amount.*For salaries less than or equal to times the legal minimum wage (SmiC)**For salaries above times the legal minimum wage (SmiC)**rates are applied to gross salary after a : Social Security accounts commission, June 201562,0%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).

7 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 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.)

8 Before the responsibility pact and the CiCe were implemented, the existing exemptions still left points of Social Security contributions to be paid at the minimum wage level (for businesses with more than 20 employees). Jupp exemptions 1, 2 and 3 Aubry II structural aid in case of 35-hour work weekAF exemptionSingle reduction (Fillon)Responsibility pact198019811982198319841985198619871988 1989199019911992199319941995199619971998 1999200020012002200320042005200620072008 2009201020112012201320142015 TotalOther contributionstotal with CICE Social Security (basic schemes)0 %5 %10%15 %20 %25 %30 %35 %40 %45 %50 %Source: Directorate of Social SecurityToTaLSoCiaL Security oTher ConTribuTionS47,3%3,3%32,8%16,6%Family benefitsold-age insurancehealthoccupational injuries and illnessesSource.

9 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. billion euros net in benefits paid by the CnamTS in 2014. health care spending came to of the GdP in health inSurance branch oF the general ScheMeSource: national health accounts, 2015 Key French Social Security figures , 2014/ 11 TRendS in FinAnCing OF heAlTh CARe And mediCAl gOOdS COnSUmPTiOn in PeRCenTAgeSAnnUAl 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 institutionshouSehoLdSComPLemenTary heaLTh inSuranCe ProviderS (2) baSiC heaLTh inSuranCe SChemeS (1)STaTe and ComPLemenTary univerSaL heaLTh Care Cover (Cmu-C) NB.

10 national accounts data based on 2005 figures for 1995-2005 and on 2010 figures for ,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%7 6,9%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, 2015199719981999200020012005200220032004 20062007200820091,5%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%20102011201220132014(p)Source: Social Security accounts commission, June 2015 Key French Social Security figures , 2014 / 12heAlTh 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 ,4%42%9,8%1,7%1,0%Source: Social Security accounts commission, June 2015199819992000200120052002200320042006 200720082009- 2,4- 2,1- 6,1- 8,0 - 5,9- 4,6- 4,4- 10,6- 11,1- 11,6- 0,7- 1,6- 11,620102011201220132014- 8,6- 5,9- 6,8- 6,5 Source.