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:
| Benefit | Global rate % | Employer % | Employee % | Base | |
|---|---|---|---|---|---|
| Assurance for sickness, maternity, invalidity, death) (1) | 13.00 | 13.00 | 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 | |||
| Work related accident | Variable rate based on the company’s activity | ||||
| CSG | 9.2 | 9.2 | 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) | 5 | 4.05 | 0.95 | Salary limited to 4 social security ceiling | |
| AGS | 0.15 | 0.15 | |||
| 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 | |||
