Wikipedia
The French URSSAF (Unions de Recouvrement des Cotisations de Sécurité Sociale et d'Allocations Familiales, meaning the Organizations for the payment of social security and family benefit contributions) is a network of private organizations, created in 1960, whose main task is to collect the employee and employer social security contributions, which finance the Régime general (general account) of France's social security system, including state health insurance .
They also manage two other salary deductions for the French Minister of Economy, Industry and Employment: the CSG (Contribution Sociale Généralisée, meaning General Social Contribution) and the CRDS (Contribution au Remboursement de la Dette Sociale, a contribution for the repayment of the French social security deficit).
URSSAF employees are not, as commonly assumed, civil servants, and thus they are covered by the same employment agreement as other social security employees.
Each organization is a private entity responsible for a particular public service and is headed by a Director.
Each of them (including the national fund) is controlled by an Administrative Council made up in equal parts of managers and workers. The decisions made by the Administrative Council are monitored by the State, represented by the DRASS (Directions Régionales des Affaires Sanitaires et Sociales, meaning the Regional Director for Health and Social Matters).
The URSSAF organizations are spread across France to form a network totaling more than one hundred members (101 as of 1 January 2006), with at least one organization per department. The organizations are deemed to be infallible and without any reference to court and with disregard of any banking conventions, they can take money out of a person's bank account if they believe they are owed it. There are no appeals procedures.
The URSSAF is supervised primarily by the Minister for Social Security and secondarily by the Minister for the Budget, the Public Accounts and Civil Service.
Since May 18, 2007, the supervision for the management of the URSSAF network has been carried out by Xavier Bertrand, Minister of Labor, Social Affairs and Solidarity, while Eric Woerth, minister for the Budget, Public Accounts and the Civil Service is the acting supervisor for the collection of contributions and other taxes.
The objectives of ACOSS have been recorded in three successive COGs (conventions d'objectifs et de gestion, meaning agreement of objectives and management), the first covering the period 1998-2001, the second the period 2002–2005, and the current version covering the period 2006-2009. ACOSS has had to act under the framework of this 3rd COG to make 600 redundancies out of a workforce of 14500 between now and 2009.
In the DOM (Départements d'outre-mer, meaning overseas departments), URSSAF organizations do not exist as such, so social security contributions are collected by the CGSS (caisses générales de sécurité sociale, general social security funds).
ACOSS (Agence Centrale des Organismes de Sécurité Sociale), which is the central agency for social security organizations, is the national fund for the entire group of organizations (as decreed by the law of July 25, 1994), including the CNAM-TS for health insurance, the CNAF for family benefit and the CNAV for retirement.
ACOSS manages the social security budget.