Hereafter is the table of the minimum legal social contribution rates.
| Benefit | Global rate % | Employer % | Employee % | Base | |
|---|---|---|---|---|---|
| Assurance for sickness, maternity, invalidity, death) (1) | 13.64 | 12.89 | 0.75 | Total gross salary | |
| Solidarity for autonomy | 0.3 | 0.3 | |||
| Family allocation (2) | 5.25 | 5.25 | |||
| Retirement | 2.3 | 1.90 | 0.40 | ||
| Housing help (at least 20 employees) | 0.5 | 0.5 | |||
| Union funding | 0.016 | 0.016 | |||
| Basic painfullness contribution | 0.1 | 0.1 | |||
| Work related accident | Variable rate based on the company’s activity | ||||
| CSG | 7.5 | 7.5 | 98,25% of the total gross salary (3) | ||
| CRDS | 0.5 | 0.5 | |||
| Retirement | 15.45 | 8.5 | 6.9 | Salary limited to 1 social security ceiling | |
| Housing help (less than 20 employees) | 0.1 | 0.1 | |||
| Unemployment (4) (5) | 6.4 | 4 | 2.4 | Salary limited to 4 social security ceiling | |
| AGS | 0.25 | 0.25 | |||
| Executives offciers | Arrco TA | 7.75 | 4.65 | 3.1 | Salary limited to 1 social security ceiling |
| Minimum mandatory life insurance | 1.5 | 1.5 | |||
| AGFF TA | 2 | 1.2 | 0.8 | ||
| Agirc TB | 20.55 | 12.75 | 7.8 | Salary between 1 and 4 social security ceiling | |
| AGFF TB | 2.2 | 1.3 | 0.9 | ||
| Apec | 0.06 | 0.036 | 0.024 | Salary limited to 4 social security ceiling | |
| AGFF TC | 2.2 | 1.3 | 0.9 | ||
| Agirc TC | 20.55 | 12.75 | 7.8 | Salary between 4 and 8 social security ceiling | |
| CET | 0.35 | 0.22 | 0.13 | Salary up to 8 social security ceiling | |
| Non-executives officers | Arrco T1 | 7.75 | 4.65 | 3.1 | Salary limited to 1social security ceiling |
| AGFF T1 | 2 | 1.2 | 0.8 | ||
| Arrco T2 | 20.25 | 12.15 | 8.1 | Salary between 1 and 3 social security ceiling | |
| AGFF T2 | 2.2 | 1.3 | 0.9 | ||
| Taxe on salary (6) | 4.25 | 4.25 | Total gross salary | ||
| Construction (at least 20 employees) | 0.45 | 0.45 | |||
| Apprentice | 0.68 | 0.68 | |||
| Professional training (at least 10 employees) | 1 | 1 | |||
| Professional training (less than 10 employees) | 0.55 | 0.55 | |||
(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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