The new 2018 legal social contributions rates.

As of January 2018 social contributions rates changed.

The employee CSG contribution increased from 7.5% to 9.2%.

The Issurance for sickness, maternity, invalidity, death 0.75% employee contribution has been canceled.

And the Unemployment employee contribution has been reduced from 4% to 0.95%

Here are the new rates:

BenefitGlobal rate %Employer %Employee %Base
I. URSSAF (social security)
Assurance for sickness, maternity, invalidity, death) (1)13.0013.00Total gross salary
Solidarity for autonomy0.30.3
Family allocation (2)5.255.25
Housing help (at least 20 employees)0.50.5
Union funding0.0160.016
Work related accidentVariable rate based on the company’s activity
CSG9.29.298,25% of the total gross salary (3)
Retirement   15.458.56.9Salary limited to 1 social security ceiling
Housing help (less than 20 employees)0.10.1
Unemployment (4) (5)54.050.95Salary limited to 4 social security ceiling
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
Professional training (at least 10 employees)11
Professional training (less than 10 employees)0.550.55


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