Chapter 5: Central Agency of Security Organizations
Section 1: Missions of the Central Agency of Bodies
social security * ACOSS *
The Central Agency of Social Security Bodies is responsible for managing
common treasury of the various branches managed by the National Fund for
family allowances, by the National Health Insurance Fund and by the
national pension insurance for salaried workers, under the conditions set by
decree taken on the report of the ministers concerned.
In order to clarify the management of the branches of the general scheme, the Central Agency for
social security organizations ensure the individualization of the cash flow of each
branch by permanent monitoring in forecasting and accounting implementation; she establishes the state
cash flow forecast for each branch.
A decree determines the modalities of application of this article, as well as the conditions
investment of the overall cash surpluses recorded for all
branches mentioned in the first paragraph.
When the National Pension Insurance Fund for salaried workers passes a
financial agreement in application of Article L. 222-6, the Central Agency for Bodies
social security can at the same time conclude a financial agreement with the
legal person in charge of managing the retirement risk within the special regime.
The conclusion of this agreement conditions the entry into application of the first paragraph of
Article L. 222-6.
This agreement is subject to the approval of the ministers responsible for the pension plans.
social security concerned.
Section 1: Missions of the Central Agency of Bodies
The Central Agency of Social Security Bodies is also responsible for:
1 ° To exercise a power of direction and control over the collection unions in
2 ° To define its orientations in terms of control and collection of contributions and
social security contributions as well as coordinating and verifying their implementation
work by local organizations;
2 ° bis To coordinate its orientations in matters of contentious recovery of
social contributions and contributions due by employers and persons exercising
craft, industrial and commercial professions, in respect of their employees, with
those defined, in application of I of article L. 133-6-4, by the social
self-employed for their personal social contributions and contributions;
3 ° In the cases provided for by law, to directly collect contributions and
contributions; this recovery is carried out under the guarantees and penalties applicable to
contributions to the general scheme under Chapters II, III, IV and V of Title IV of Book I and
chapters III and IV of title IV of this book;
3 ° bis To ensure the homogeneous application of the laws and regulations relating to contributions
and social security contributions collected by collection agencies
referred to in Articles L. 213-1 and L. 752-4;
3 ° ter To authorize the said bodies to bring disputes before the Court of Cassation;
3 ° quater To harmonize the positions taken by collection agencies in
application of the provisions of Article L. 243-6-1;
3 ° quinquies To initiate and coordinate concerted actions of control and
collection carried out by collection agencies. The Central Agency for
social security organizations may require the participation of social security
recovery from these actions;
4 ° To receive, unless otherwise provided, the product of membership fees and contributions
collected by third parties. A decree in the Council of State sets the guarantees and sanctions
applicable in the matter; these guarantees and sanctions are not applicable to the State;
5 ° To centralize all operations, including operations on behalf of
third parties, unions for the recovery of social security contributions and contributions
family allowances, general social security funds, as well as unions and
federations of said bodies, and transfer the proceeds to the bodies of the
general scheme and to the National Social Insurance Fund for the Self-Employed, as well as
make the payment to all bodies designated for this purpose, in accordance with the
laws and regulations in force, as well as the stipulations
agreements taken by virtue of Articles L. 123-1 and L. 123-2 and approved by the
5 ° bis To manage, on behalf of the social security schemes concerned, the distribution
taxes and duties mentioned in II of article L. 131-8;
6 ° To control the real estate operations of collection unions and the management of
their real estate assets.
Section 2: Organization and resources of the Central Agency for
social security organizations * ACOSS *
The Central Agency of Social Security Bodies is a national public establishment
of an administrative nature. It enjoys legal personality and financial autonomy.
It is subject to the control of the competent authorities of the State.
The Central Agency of Social Security Bodies is administered by a council
administration of thirty members including * composition *:
1 ° Thirteen representatives of the insured persons appointed by the trade unions of
nationally representative interprofessional employees;
2 ° Thirteen representatives of employers and self-employed workers at the rate of:
– ten employer representatives appointed by professional organizations
national representative employers;
– three representatives of self-employed workers appointed by the institutions or
professional organizations of self-employed workers representative in terms of
3 ° Four persons qualified in the fields of activity of collection unions
and appointed by the competent state authority.
There are also three employee representatives elected in
conditions fixed by decree.
Social security funds communicate all information to the central agency
necessary for the performance of the mission entrusted to it by article L. 225-1.
The resources needed to finance the national administrative management fund for
the Central Agency of Social Security Bodies are levied each year on the
collections from the general social security scheme, under conditions set by
Chapter 5: Central Agency of Security Organizations
The board of directors of the central agency of social security bodies
comprises fifteen members, at the rate of:
1 °) five representatives of the national workers’ health insurance fund
2 °) five representatives of the National Workers’ Old Age Insurance Fund
3) five representatives of the national family allowances fund.
The representatives of each national fund are appointed by the council
directors among its members.
Nine of the fifteen members of the agency’s board of directors are chosen from among
social insurance administrators and six among employer administrators.
The distribution of seats between organizations representing social insurance
is carried out on the basis of the total votes obtained by these organizations at national level
during the elections to the boards of directors of the primary health insurance funds
and family allowance funds and according to the rule of proportional representation
at the strongest remainder.
If this distribution is not respected or if one or more of the organizations
representative national trade unions within the meaning of Article L. 133-2 of the Labor Code
are not represented, the minister responsible for social security invites advice
administration of the three national funds to proceed to a new deliberation.
According to the same rules, each council also designates an equal number of alternates
to that of the representatives holding the fund.
In the event that a director ceases to belong to the board of directors of the
national fund that he represents, he is immediately terminated and the fund
appoints a new administrator. The functions of this administrator end in
at the same time as those of the other directors of the agency.
For the application of Article L. 225-3, the Minister responsible for social security and the
Minister responsible for agriculture are each represented at the central agency for
social security bodies by a government commissioner.
For the application of the same article, the minister responsible for the budget is represented by two
Government commissioners attend meetings of the board of directors and
are heard whenever they request it.
The board of directors regulates through its deliberations the affairs of the agency either on
proposal of its president, its members, or the director, either on the initiative of the
Minister responsible for social security or the Minister responsible for the budget.
The board of directors establishes the agency’s internal regulations.
It takes the decisions necessary for the application of Article L. 225-1 and the texts adopted for
It deliberates on matters for which its intervention is expressly provided for in
terms of decrees n ° 53-1227 of December 10, 1953 and n ° 62-1587 of December 29, 1962
and, in particular, on the budget and the annual accounts of the agency. It also deliberates on
the director’s annual report on administrative and financial operations.
The board of directors may appoint committees and delegate to them part of the
its powers under the same conditions as those defined in article R. 224-3.
The board of directors of the central agency of social security bodies is
meets at least once every three months. It can be convened outside of meetings
normal by the president either on his own initiative or on the invitation of the minister responsible
social security or the minister responsible for the budget.
The director and the accountant attend meetings of the board of directors. Of them
representatives of the social security scheme for the self-employed, including the CEO or his
representative and a director appointed from among them by the board of directors of the
national fund, also attend the sessions, in an advisory capacity.
The board of directors can only validly deliberate if the majority of the members
having deliberative voice attend the meeting. Members of the board of directors do not
may be represented at the meetings.
However, they can delegate the vote to another member of the board.
administration. In this case, no member can receive more than one delegation.
Decisions are taken by majority vote.
Within ten days of the meeting, the minutes of the deliberations of the board
administration are sent to the minister in charge of social security and to the minister
responsible for the budget.
In case of emergency, the minister responsible for social security may, after agreement with the
Minister in charge of the budget, aim for, for immediate execution, a deliberation which has been
communicated in application of article L. 226-4.
The director of the central agency of social security bodies is appointed by
decree issued on the report of the minister responsible for social security and the minister responsible
of the budget [* competent authority *] after opinion of the chairman of the board of directors of
the body concerned. The director appoints, if necessary, one or more directors
delegates, deputy directors and assistant directors.
The revenue and expenditure operations of the central agency of the
social security are carried out by an accountant appointed by joint decree of the
Minister responsible for the budget and the Minister responsible for social security.
The director ensures the functioning of the agency under the control of the council
administration. He executes the decisions of the board of directors. It may, the case
if necessary, receive delegation from it.
The director has sole authority over the staff, sets the organization of work in the departments
and ensures general discipline. Subject to legislative provisions and
regulatory authority giving jurisdiction to another authority, it takes all
individual concerning personnel management and the general discipline of the service.
The director submits each year to the board of directors the draft budget for
The director is the revenue and expenditure authorizing officer.
The director may, under his responsibility, delegate his signature to one or more agents
to perform in its name either certain acts or all acts relating to certain of its
Chapter 6: Provisions common to national funds and
at the central agency.
For the application of Articles L. 151-1, L. 153-1, R. 151-1 and R. 153-1, the national fund
1 °) the national health insurance fund for salaried workers [* CNAM *] for
decisions emanating from a primary or regional health insurance fund, excluding
of those taken with regard to the collection of contributions;
2 °) the national family allowances fund [* CNAF *] for decisions emanating from
a family allowances fund, excluding those taken for
collection of contributions;
3 °) the National old-age insurance fund for salaried workers [* CNAV *] for
decisions emanating from the regional pension insurance fund for salaried workers
of Strasbourg and for decisions emanating from the regional health insurance funds
concerning the exercise of the powers mentioned in articles R. 215-1 to R. 215-4, R.
222-1 and R. 222-2, R. 232-1, R. 251-23, R. 252-16 to R. 252-21 and R. 253-2;
4 °) the central agency of social security organizations [* ACOSS *] for decisions
from a collection union and for those relating to the collection of
contributions mentioned in 1 ° and 2 ° of the first paragraph of this article.
For the application of the provisions of Articles L. 151-1 and R. 151-1, the union of funds
national [* UCANSS *] is substituted for the national fund competent in matters
for which it has been delegated by the national funds under article L. 224-5.
When the decision which has been the subject of a suspension measure emanates either from a fund
general of the overseas departments, or of a union or federation grouping
organizations of different natures, the competent national fund is determined:
1 °) for the application of the second paragraph of article R. 151-1, taking into account the purpose of
provisions deemed to be infringed;
2 °) for the application of the fourth paragraph of the same article, taking into account the nature of the
For the application of the provisions of the fourth paragraph of article R. 151-1, the fund
competent national body is referred to after further deliberation by the council or the council
administration of the body whose decision was suspended by the regional prefect.
Control of national funds and the central agency of security organizations
social security provided for in Articles L. 221-2, L. 222-4, L. 223-2 and L. 225-2 is exercised by the Minister
in charge of social security and by the minister in charge of the budget.
The opposition provided for in Article L. 224-10 is exercised by the Minister responsible for security
social or by the minister responsible for the budget.
The time limit provided for in the same article is set at twenty days from the communication of
The contracts are awarded in the forms and conditions prescribed for the contracts of
The national funds and the central agency of social security bodies are
required to provide the Minister responsible for social security, in the forms and conditions
fixed by the latter, the statistics concerning the social security schemes for which they