The data from Filosofi 2 is derived from the reconciliation of tax data provided by the Directorate-General of Public Finances (DGFiP) and data on social security benefits obtained from the main administering bodies, namely the National Family Allowances Fund (Cnaf), the National Old-Age Insurance Fund (Cnav) and the Central Agricultural Social Mutual Fund (CCMSA).

Tax sources (DGFiP)

• The income tax return database (the Permanent des Occurrences de Traitement des Émissions, known as POTE) contains data relating to the income tax returns for the year (forms 2042 and 2042C) submitted by taxpayers to the DGFiP in the spring of the following year. This database lists all tax households (a tax household = all individuals included on the same tax return).
• The ‘Manage My Property’ (GMBI) file contains, for each registered property, data taken from the occupancy declarations submitted by the owners.
• The Personal Tax Register (FIP) contains the personal details (surname, first name, date and place of birth, address, etc.) of each taxpayer (listed in POTE). These details are used, in particular, to match records with data from social security sources. It is also used to geolocate addresses and thus produce local statistics at the sub-municipal level.

Social data sources

• The ‘FR6’ files provided by the Cnaf describe the monthly situation of Cnaf benefit recipients. They include all recipients of social benefits and provide details of the amounts paid out each month. Using these files, an annual record of benefits linked to a primary recipient is compiled.
• The file provided by the Cnav lists all beneficiaries known to the Cnav during the year, including those who died during that period. The file details both their personal details and their entitlement to the minimum old-age pension (entitlement code, start date of entitlement and amount paid).
• The file provided by the CCMSA’s family benefits division lists all CCMSA beneficiaries under the family benefits scheme for the year. The file details both their personal details and their entitlement to various benefits. For each beneficiary, the following information is available on a half-yearly basis: the benefits they received, the start and end dates of their entitlement, and the amount paid.
• The file provided by the CCMSA’s old-age pension branch lists all CCMSA beneficiaries under the old-age pension scheme for the year. The file details both their personal details and their entitlement to the minimum old-age pension. For each beneficiary, the benefits they received and the amounts paid are available.
• The file from the Solidarity Allowance for the Elderly (Saspa) scheme, provided by the CCMSA, lists all Saspa recipients throughout the year. It is being used for the first time in the Filosofi 2 system and provides an almost comprehensive picture of recipients of the old-age minimum pension.

Annual

The 2023 results are derived from:

• the reconciliation of the POTE and GMBI tax files: in the POTE file, only records corresponding to tax returns filed by individuals are included. A filter based on the income year is applied to avoid double counting. From the GMBI file as at 1 January of the year following the income year, records corresponding to dwellings occupied as a main residence are extracted. This is the primary source used to link an individual to their home. It thus enables a shift from the concept of a tax household to that of a tax household group, defined as the grouping of tax households living in the same dwelling.
• the matching of tax records — notably the FIP — with social security data, which aims to reconcile declared income and taxes with social security benefits, in order to estimate disposable income. The matching is carried out on a source-by-source basis (Cnaf, Cnav, MSAF, MSAV, Saspa).

As with the former Filosofi and RDL schemes, financial income that is not subject to declaration is imputed using a model based on INSEE’s Wealth Survey: the probability of holding such assets and the amount held are estimated on the basis of a number of observable characteristics (income, age, family situation, etc.) for seven financial products (tax-exempt savings accounts, LEP, youth savings accounts, CEL, PEL, life insurance and PEA).