Social contributions

Hereafter is the table of the minimum legal social contribution rates.

Benefit Global rate %Employer %Employee %Base
I. URSSAF (social security)
Assurance for sickness, maternity, invalidity, death) (1)13.6412.890.75Total gross salary
Solidarity for autonomy0.30.3
Family allocation (2)5.255.25
Retirement2.31.900.40
Housing help (at least 20 employees)0.50.5
Union funding0.0160.016
Basic painfullness contribution0.10.1
Work related accidentVariable rate based on the company’s activity
CSG7.57.598,25% of the total gross salary (3)
CRDS0.50.5
Retirement   15.458.56.9Salary limited to 1 social security ceiling
Housing help (less than 20 employees)0.10.1
Unemployment (4) (5)6.442.4Salary limited to 4 social security ceiling
AGS0.250.25
II. Complementary retirement (ARRCO & AGIRC)
Executives offciersArrco TA7.754.653.1Salary limited to 1 social security ceiling
Minimum mandatory life insurance1.51.5
AGFF TA21.20.8
Agirc TB20.5512.757.8Salary between 1 and 4 social security ceiling
AGFF TB2.21.30.9
Apec0.060.0360.024Salary limited to 4 social security ceiling
AGFF TC2.21.30.9
Agirc TC20.5512.757.8Salary between 4 and 8 social security ceiling
CET0.350.220.13Salary up to 8 social security ceiling
Non-executives officersArrco T17.754.653.1Salary limited to 1social security ceiling
AGFF T121.20.8
Arrco T220.2512.158.1Salary between 1 and 3 social security ceiling
AGFF T22.21.30.9
III. Taxes & others
Taxe on salary (6)4.254.25Total gross salary
Construction (at least 20 employees)0.450.45
Apprentice0.680.68
Professional training (at least 10 employees)11
Professional training (less than 10 employees)0.550.55
(1) For the employees which are not French fiscal resident, the employee contribution rate is of 5,5%.
(2) Since 01/01/2015, the contribution rate for family allocation is of 3.45% for employees whose employer has access to the Fillon deduction and whose gross salary do not exceed 1.6 times the SMIC.
(3) This base of 98,25% of the gross salary is limited to 4 times the annual social security sealing. Over this amount the base of the contribution is of 100% of the gross salary. (4) For
  • short term contracts hired for a temporary increase of the activity the employer contribution is of:
    • 5,5% if the contract exceeds 1 month
    • 7% is the contract do not exceed 1 month
  • short term contracts hired for usage purposes, the employer contribution is of:
    • 4,5%
(5) Hiring an employee of less than 26 years old allow a temporary exoneration of the employer unemployment contribution.
(6) Not payable for companies subjected to VAT. Increased rate apply over threshold evaluated annually.

Source
Editions Francis Lefebvre: http://www.efl.fr/chiffres-taux/social/salaire/taux_cot.html

 

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