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|
|Housing help (at least 20 employees)||0.5||0.5|
|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)|
|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|
|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|
|Agirc TB||20.55||12.75||7.8||Salary between 1 and 4 social security ceiling|
|Apec||0.06||0.036||0.024||Salary limited to 4 social security ceiling|
|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|
|Arrco T2||20.25||12.15||8.1||Salary between 1 and 3 social security ceiling|
|Taxe on salary (6)||4.25||4.25||Total gross salary|
|Construction (at least 20 employees)||0.45||0.45|
|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:
(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.
Editions Francis Lefebvre: http://www.efl.fr/chiffres-taux/social/salaire/taux_cot.html
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