French Social Security Law: Régime Général, Branches, and URSSAF

French social security law is governed by the Code de la sécurité sociale and establishes a comprehensive system of social protection covering health, pensions, family benefits, and workplace accidents. The system is based on the principle of social solidarity and is financed by contributions from employers, employees, and the state. The régime général (general scheme) covers the majority of the French population, with separate schemes for certain professional groups.

The Code de la Sécurité Sociale

The Code de la sécurité sociale codifies the legislation on social security. The Code is divided into several parts: the organisation of the social security system (Book I), the legal framework for the different branches (Books III-VI), the financing of the system (Book II), and the coordination of social security for migrant workers (Book VII).

The Code was created by the Law of 17 December 1955 and has been regularly amended. The Code reflects the evolution of the French social security system from its origins in the post-war period to its current comprehensive coverage. The Code is supplemented by implementing decrees and by the case law of the Cour de cassation.

The Régime Général

The régime général (general scheme) is the primary social security scheme in France, covering the majority of employees, self-employed workers, and their families. The general scheme was established by the Ordinances of 4 and 19 October 1945, which created the French social security system. The general scheme is divided into four branches: health, pensions, family, and workplace accidents.

The general scheme is administered by the Caisse Nationale de l’Assurance Maladie (CNAM) for health, the Caisse Nationale d’Assurance Vieillesse (CNAV) for pensions, the Caisse Nationale des Allocations Familiales (CNAF) for family benefits, and the Caisse Nationale de l’Assurance Maladie des Travailleurs Salariés for workplace accidents. The local administration is carried out by the Caisses Primaires d’Assurance Maladie (CPAM) and the Caisses d’Allocations Familiales (CAF).

The Four Branches

The French social security system is organised into four branches. The health branch (branche maladie) covers medical expenses, hospitalisation, pharmaceutical costs, and maternity benefits. The health branch also covers disability and death benefits. The health insurance is compulsory and covers the entire population.

The pensions branch (branche vieillesse) provides retirement pensions and survivors’ benefits. The pensions are financed by contributions and are based on a pay-as-you-go system. The pension age is currently 62, with reforms planned to raise it to 64. The pension amount is calculated based on the average salary over the best 25 years of the career.

The family branch (branche famille) provides family benefits, including child benefits, housing benefits, and benefits for disabled children. The family benefits are universal and are not means-tested, though the amount varies with income.

The workplace accidents branch (branche accidents du travail) provides compensation for workplace accidents and occupational diseases. The compensation covers medical expenses, temporary disability, permanent disability, and death benefits.

URSSAF Contributions

The Unions de Recouvrement des Cotisations de Sécurité Sociale et d’Allocations Familiales (URSSAF) are the agencies responsible for collecting social security contributions. URSSAF collects contributions from employers and employees for all branches of the social security system. The contributions are calculated as a percentage of the employee’s salary.

The social security contributions include: the cotisation maladie (health insurance), the cotisation vieillesse (pension), the cotisation famille (family benefits), and the cotisation accidents du travail (workplace accidents). The total contribution rate is approximately 40% of the gross salary, with approximately 30% paid by the employer and 10% paid by the employee.

Complémentaire Santé

The complémentaire santé (supplementary health insurance) is a private health insurance that covers the costs not reimbursed by the compulsory health insurance. The compulsory health insurance reimburses approximately 70% of medical costs, and the supplementary insurance covers the remaining 30%. The supplementary insurance may be provided by the employer or purchased individually.

The mutuelle (mutual insurance company) is the most common form of supplementary health insurance. The employer must provide supplementary health insurance for all employees. The coverage must meet certain minimum standards set by law.

Social Security Coverage

The French social security system provides universal coverage. All residents of France are covered by the health insurance system. The coverage is based on the principle of social solidarity: the contributions are based on income, and the benefits are based on need. The system is financed by contributions from employers, employees, and the state.

The social security system covers: medical expenses, including consultations, hospitalisation, and pharmaceutical costs; maternity, paternity, and adoption benefits; disability and invalidity benefits; retirement pensions; survivors’ benefits; family benefits; and workplace accident and occupational disease benefits.

Coordination with Other EU States

The EU coordination of social security systems is governed by EU Regulations 883/2004 and 987/2009. The regulations establish the principles for the coordination of social security: equal treatment, single applicable legislation, aggregation of periods, and exportability of benefits.

The coordination ensures that workers who move between EU Member States do not lose their social security rights. The applicable legislation is generally the legislation of the Member State where the worker is employed. The periods of insurance, employment, or residence completed in other Member States are aggregated for the purpose of calculating benefits.

Recent Reforms

The French social security system has been subject to numerous reforms. The health insurance system was reformed by the Law of 13 August 2004, which introduced the parcours de soins coordonnés (coordinated care pathway) and the carte Vitale (electronic health card). The pension system has been reformed by the Laws of 1993, 2003, 2010, 2014, and 2023. The family benefit system was reformed by the Law of 2014.

The reforms have aimed to ensure the financial sustainability of the social security system, to adapt the system to changing demographic conditions, and to improve the quality of services. The reforms have been controversial and have generated significant political debate.

The Administration of Social Security

The social security system is administered by the Caisses (funds) under the supervision of the Ministry of Social Security. The Caisse Nationale de l’Assurance Maladie (CNAM) manages the health branch. The Caisse Nationale d’Assurance Vieillesse (CNAV) manages the pensions branch. The Caisse Nationale des Allocations Familiales (CNAF) manages the family branch.

The administration of the social security system involves the social partners (employers’ organisations and trade unions), who participate in the governance of the funds. The system is financed by contributions and by the Contribution Sociale Généralisée (CSG) and the Contribution au Remboursement de la Dette Sociale (CRDS), which are broad-based taxes on income.