/>iFor the purposes of the table set out below : SMIC = French Minimum Wage (1,466.62 € gross per month in 2016) P= « plafond de sécurité sociale » or annual social security ceiling (€38,616 as from January 2016)
|
Regime |
Overall rate (%) |
Employer (%) |
Employee (%) |
Basis |
|
|||
|
1.URSSAF (Organisation for the payment of social security and benefit contributions) |
|
|
||||||
|
Sickness insurance (sickness, maternity, disability, death) |
13.59 |
12.84 |
0.75 |
Whole salary (paid in 2016) |
|
|||
|
Long-term care insurance |
0.3 |
0.3 |
|
|
||||
|
Family allowance (Salary > 3.6 times SMIC) |
5.25 |
5.25 |
|
|
||||
|
Family allowance (Salary |
3,45 |
3,45 |
|
|
||||
|
Old age insurance |
2.2 |
1.85 |
0.35 |
|
||||
|
Workplace accidents |
Rate can vary depending on the company |
Rate can vary depending on the company |
|
|
||||
|
Union Contribution |
0.016 |
0.016 |
|
|
||||
|
Housing Contribution (employers with at least 20 employees) |
0.5 |
0.5 |
|
|
||||
|
|
|
|
|
|
|
|||
|
CSG (Universal Social Security Contribution) |
7.5 |
|
7.5 |
Total benefit after 1.75% deduction for professional expenses |
|
|||
|
CRDS (Social Debt Repayment Contribution) |
0.5 |
|
0.5 |
|
||||
|
|
|
|
|
|
|
|||
|
Old age insurance |
15.45 |
8.55 |
6.90 |
Salary limited to one times P |
|
|||
|
|
|
|
|
|
||||
|
Housing allowance (employers with less than 20 employees) |
0.1 |
0.1 |
|
Salary limited to one times P |
|
|||
|
Unemployment |
6.4 |
4 |
2.4 |
Salary limited to four times P |
|
|||
|
AGS (National Insolvency Insurance Fund) |
0.25 |
0.25 |
|
|
||||
|
|
|
|||||||
|
2.Additional retirement systems |
|
|||||||
|
|
|
|
|
|
|
|||
|
Executive workers Pension Funds |
Overall rate (%) |
Employer (%) |
Employee (%) |
Basis |
|
|||
|
|
|
|
|
|
|
|||
|
Arrco TA |
7.75 |
4.65 |
3.10 |
Salary limited to one times P |
|
|||
|
Compulsory death insurance |
1.5 |
1.5 |
|
|
||||
|
Agff TA |
2 |
1.2 |
0.8 |
|
||||
|
|
|
|
|
|
|
|||
|
Agirc TB |
20.55 |
12.75 |
7.8 |
Salary between one and eight times P |
|
|||
|
Agff TB +TC |
2.2 |
1.3 |
0.9 |
|
||||
|
|
|
|
|
|
|
|||
|
Apec |
0.06 |
0.036 |
0.024 |
Salary limited to four times P |
|
|||
|
|
|
|
|
|
|
|||
|
Agirc TC |
20.55 |
Free distribution |
Free distribution |
Salary between four and eight times P |
||||
|
|
|
|
|
|
||||
|
Exceptional temporary contribution (CET) |
0.35 |
0.22 |
0.13 |
Up to eight times P |
||||
|
|
||||||||
|
Non-executive workers Pension Funds |
Overall rate (%) |
Employer (%) |
Employee (%) |
Basis |
||||
|
Arrco T |
7.75 |
4.65 |
3.10 |
Up to one times P |
||||
|
Agff T1 |
2 |
1.2 |
0.8 |
|||||
|
Arrco T2 |
20.25 |
12.15 |
8.10 |
Salary between one and three times P |
||||
|
Agff T2 |
2.2 |
1.3 |
0.9 |
|||||
|
3.Taxes |
|
|||||||
|
Construction (employers with at least 20 employees) |
0.45 |
0.45 |
|
Whole salary |
|
|||
|
Apprenticeship/Part-time working |
0.68 |
0.68 |
|
|
||||
|
– Training – Companies with 20 or more employees |
1.6 |
1.6 |
|
|
||||
|
-Training – Companies with 11 – 19 employees |
1.00 |
1.00 |
|
|
||||
