The Court issues a qualified opinion on the 2021 financial statements of the five branches of the general social security system - including, for the first time, the newly-created 5th
autonomy branch - and declines to certify the 2021 financial statements of the contributions collection (URSSAF network) activity and the social welfare board for self-
employed workers (CPSTI). After having reduced them in 2020, the accounting treatment of social security contributions from self-employed workers increased the 2021 receipts of
social security organisations by €6.7 billion, including €5 billion for the general system and €1.2 billion for the CPSTI.
