The Court of Auditors has just certified with many reservations the 2021 accounts of the five branches of benefits of the general scheme, including for the first time, the newly created 5th autonomy branch.
On the other hand, it refused to certify the 2021 accounts of the collection activity (Urssaf network) and the council for the social protection of self-employed workers (CPSTI).
A little flashback: in mid-March, the government announced that the “hole in social security” was narrower than expected in 2021. According to Olivier Dussopt, then Minister of Public Accounts, the Social Security deficit had been reduced by a third in 2021, to 24.6 billion euros. For the government, the explanation for this performance was based on the increase in revenue and a lower increase in expenditure. According to him, Social Security had seen its revenue rebound by 9.7% by collecting more contributions (3.9 billion), taxes (1.5 billion) and levies on the self-employed (1 billion).
But for the Court of Auditors, the calculation of Social Security revenue over the past two years “does not give a true picture of the deficit and its evolution. »
“Reduce financial risks at source”
In question, the contributions of the self-employed. According to the Court, the installments had been “halved” at the start of the health crisis, resulting in a “reduced amount” of resources in 2020. “But following the adjustments made in 2021, the result was symmetrically increased” of 5 billion euros, which should have been attached to the previous year, specifies the Court, adding: “It would therefore have been necessary to reduce the historic deficit of 2020 by the same amount (-38.8 billion) and to dig into the same proportion to that of 2021 (-24.4 billion), even if it means assuming a less spectacular “recovery”.
Beyond this accounting interpretation between the government and the magistrates of rue Cambon, the Court noted an upsurge in “errors” in the reimbursement of health costs, for a cost estimated at at least 2.5 billion euros. in 2021, “essentially to the detriment of health insurance”. Same trend for benefits paid by the family branch (notably the RSA, the activity bonus and housing aid) for a total estimated at 5.3 billion.
In this context, the Court asks in the future, the reinforcement of the controls but also to “reduce at the source the financial risks related to the management of the services and the levies”.