Social security ceiling

The social security ceiling is the limit of the gross salary on which some social contributions are based.

The social security ceiling is an annual amount. As pay slips are usually calculated monthly, the social security ceiling used on the pay slip is the monthly amount (1/12 of the annual one).

Therefore, the contribution basis need to the smoothed every month. For example:

An employee receives a normal gross salary of 3000€. In march he receives a bonus of 1000€. With a yearly social security ceiling of 38040 € the basis if the contributions limited to the social security ceiling will be the following:

 monthly grossyearly grossyearly ceilingmonthly limityearly limit
January3 000,00 €3 000,00 €3 170,00 €3 000,00 €3 000,00 €
February3 000,00 €6 000,00 €6 340,00 €3 000,00 €6 000,00 €
March13 000,00 €19 000,00 €9 510,00 €3 510,00 €9 510,00 €
April3 000,00 €22 000,00 €12 680,00 €3 170,00 €12 680,00 €
May3 000,00 €25 000,00 €15 850,00 €3 170,00 €15 850,00 €
June13 000,00 €38 000,00 €19 020,00 €3 170,00 €19 020,00 €
July3 000,00 €41 000,00 €22 190,00 €3 170,00 €22 190,00 €
August3 000,00 €44 000,00 €25 360,00 €3 170,00 €25 360,00 €
September13 000,00 €57 000,00 €28 530,00 €3 170,00 €28 530,00 €
October3 000,00 €60 000,00 €31 700,00 €3 170,00 €31 700,00 €
November3 000,00 €63 000,00 €34 870,00 €3 170,00 €34 870,00 €
December13 000,00 €76 000,00 €38 040,00 €3 170,00 €38 040,00 €

In fewer words, to check your social security ceiling calculation, you must compare the yearly gross salary with the yearly social security ceiling . Not the monthly ones.

The social security ceiling is also used for contributions not related to the social security. It is the case for the retirement and life insurance contributions. In this case the term used is “tranche” which translate as slice.

The salary slices are the following:

  • For non-executive officers:
    • Slice 1 (labelled T1 on your pay slip) is from 0€ to 1 social security ceiling .
    • Slice 2 (T2) is from 1 to 3 social security ceiling
  • For executive officers:
    • Slice A (labelled TA on your pay slips) is from 0€ to 1 social security ceiling .
    • Slice B (TB) is from 1 to 4 social security ceiling .
    • Slice C (TC) is from 4 to 8 social security ceiling .

Other contributions which appear to be lump sums are indeed a percentage of the monthly social security ceiling . It is usually the case for the health insurance.

In 2017 the social security ceiling values are the following:

Time preriodCeiling value
Year39 228 €
Quarter9 807 €
Month3 269 €
Fortnight1 635 €
Week754 €
Day180 €
Hour24 €

In 2016 they were:

Time preriodCeiling value
Year38 616 €
Quarter9 654 €
Month3 218 €
Fortnight1 609 €
Week743 €
Day177 €
Hour24 €

In 2015 they were:

Time preriodCeiling value
Year38 040 €
Quarter9 510 €
Month3 170 €
Fortnight1 585 €
Week732 €
Day174 €
Hour24 €

Source
URSSAF (social security) :https://www.urssaf.fr/portail/home/taux-et-baremes/plafonds.html

 

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