The Epure system is created from three administrative sources from three partners:

1- URSSAF (Organisation for the payment of social security and family benefit contributions): data provided by establishments to URSSAF when paying social contributions.
The function of the URSSAF is in fact to collect social security contributions used to fund the three branches of social security (sickness, old age and family).
Thus every quarter, Epure consults the summary contributions forms (BRC) sent by establishments with salaried employees to URSSAF.
Establishments with salaried employees covered by the social security general regime or a similar regime complete this summary contributions form (BRC) every month (for establishments with 10 employees or more) or every quarter (for the rest).
The BRC provides details of, on the one hand, the number of employees at the end of the period and, on the other hand, the number of paid employees and the wages paid in the course of the period.
ACOSS (central agency of Social security associations) compiles a centralised file containing the BRC from all the URSSAF funds and this is transmitted electronically to INSEE.

2- MSA (Agricultural mutual benefit social fund) deals with legal and complementary protection for the entire agricultural profession (farmers and agricultural employees, and also their families), covering more than 4 million people.
The MSA collects contributions to insure the social cover for these people (sickness, family and old age).
The structure of the MSA is decentralised: at national level there is the Central fund (CCMSA) and at departmental or multi-departmental level, the MSA funds (69 across the entire territory).
Unlike URSSAF, the amount of contributions due to the agricultural regime is not calculated by the person making the declaration: after the end of the reference quarter, he notifies the CCMSA of his total wage bill and they then issue a document showing the amount of contributions that have to be paid.
Thus, compared with URSSAF, for any given quarter, there is a further delay of one quarter before social data becomes available.
Because the departmental MSA funds have difficulties in processing data, the provisional version of the employment contracts file is not made available until six months after the end of the reference quarter.
The management unit used in the CCMSA statistical files is the employment contract. The establishment level of the Epure 2 system therefore requires filtering and aggregation work to be carried out first, before it can be integrated into the application (summation of the contracts associated with the same establishment).
For example, apprentices who are not in the Epure source are eliminated from the file, as are employees working for an individual-employer.

3- The DGFIP (Public Finances General Directorate - formerly Public Accounts) which processes the pay files for the three types of civil servant. These data form the System for Information on Civil Service Employees (SIASP).
Data from these three sources are integrated into the Epure information system.
This stage includes automatic checks and adjustments to establishment identification and data on employees and wages.
Data checks and auditing are carried out as follows:
1. Check the identity of the contributing establishments and deal with any anomalies in identification after comparing with the Sirene register. This means correcting the "identity" of contributing establishments received by URSSAF but whose identification in Sirene differs from that on the summary contributions form (activity, geographic location, etc.);
2. Process statistical anomalies on employees and wages, according to the plausibility of reported changes in employment, and taking previous records into account.