Monthly series of unpaid interest rates (remains to be recovered: Private enterprises with 10 or more employees excluding ex officio taxation (published in [**Economic Barometer**](https://www.acoss.fr/home/observatoire-economique/publications/barometre-economique.html)). ► ** _[DATE](https://open.urssaf.fr/explore/dataset/planning-de-mise-a-jour/table/?sort=date_de_mise_a_jour)_: end of month + ~20 days.**
The data are seasonally adjusted.
_Champ_: general scheme, private sector enterprises with 10 or more employees; metropolitan areas.
_Depth_: since January 2004.
_Source_: Urssaf
The unpaid rate is calculated as the ratio of the outstanding contributions (sum of contributions due by companies — amounts of contributions actually recovered by the Urssaf) and the amount of contributions due. It is calculated excluding ex officio taxation (provisional flat-rate tax in case of failure to submit the declaration within the prescribed time limits).
The “end-of-month” unpaid rate is calculated as the ratio between the amount of outstanding contributions due in month M, seen at the end of month M and the amount of contributions due to month M, also seen at the end of month M. This indicator, available very early, provides early information on the recovery. Nevertheless, a balance of anomalies in the declarations remains at the end of the month, leading to slight additional fluctuations.
The default rates “at maturity + 30 days” and “90 days” are calculated in a similar manner, but with decreases of 30 and 90 days respectively after maturity. Their series are therefore smoother.
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