The French Social Security System Social Security and unemployment contribution rates

as of January 1st, 2025
Risks Rate
& Monthly ceiling
Employee Employer
Social Security
Health, maternity, disability, death1 - 13% or 7%
total earnings
Autonomy solidarity contribution ("Contribution solidarité autonomie"/ CSA) - 0.3%
total earnings
Old-age insurance (with upper limit)2 6.9%
€3,925 		8.55%
€3,925
Old-age insurance 0.4%
total earnings		 2.02%
total earnings
Accidents at work3 - variable
total earnings
Family benefits4 - 5.25% or 3.45%
total earnings
Social security surcharge ("Contribution sociale généralisée" / CSG)5 9.2%
98.25% of gross salary		 -
Social security debt reimbursement contribution ("Contribution pour le remboursement de la dette sociale"/ CRDS)5 0.5%
98.25% of gross salary		 -
Unemployment6 - 4.05%
€15,700
AGS(6) - 0.20%
€15,700
Supplementary pensions (Agirc-Arrco scheme) 7
- Bracket 1 3.15%
€3,925 		4.72%
€3,925
CEG (Overall balance contribution) 0.86%
€3,925 		1.29%
€3,925
- Bracket 2 8.64%
from 3,925
to €31,400 		12.95%
from 3,925
to €31,400
CEG 1.08%
from 3,925
to €31,400 		1.62%
from 3,925
to €31,400
  1. For employers eligible for the general reduction, the employer contribution rate for ‘health, maternity, disability, and death insurance' is set at 7% for employees whose remuneration does not exceed 2.25 times the amount of the minimum wage (Smic) in force as of 31 December 2023.
  2. The monthly Social Security ceiling in 2025 is €3,925.
  3. The rate varies according to the size and risks of the company.
  4. The rate of 3.45% applies to companies eligible for the general reduction in contributions and for annual pay of less than or equal to 3.3 times the value of Smic in force on 31 December 2023.
  5. The 1.75% allowance only applies to income up to 4 times the ceiling. Beyond that, contributions are levied on the entire salary. The CSG (Contribution Sociale Généralisée, General Social Contribution) and the CRDS (Contribution au Remboursement de la Dette Sociale, Social Debt Repayment Contribution), at respective rates of 6.2% and 0.5%, are also deducted from replacement income (daily sickness benefits, unemployment benefits, etc.). For pensions (old-age, widows', disability), the CSG rate applied varies according to income levels (standard rate: 8.3 %). People who are affiliated to the French scheme but who are not resident in France for tax purposes are not liable for CSG and CRDS. They are, however, liable for a health insurance contribution, employee portion, at the rate of 5.5% on the total salary.
  6. 4% from 1 May 2025. The ceiling applied corresponds to 4 monthly social security ceilings (4 x €3,925).
    AGS: association for the management of the employee debt guarantee scheme. Exclusively paid by the employer, it funds the wage guarantee scheme, which ensures the payment of salaries, notice periods, and compensation to employees in the event of insolvency or court-ordered liquidation.
  7. Compulsory supplementary pension contributions are now calculated on two brackets for all employees, whether managerial or non-managerial:
  • the 1st between the first euro and the Social Security ceiling,
  • the 2nd between the Social Security ceiling and 8 times the Social Security ceiling.

The contribution call rate (127%) generates additional contributions without increasing pension entitlement. Points are calculated on the basis of the contractual rate. For bracket 1, where the overall rate is 7.87%, only 6.20% is taken into account to calculate the employee's pension points. The remainder contributes to the financing of the scheme. In addition to the contributions shown:

  • the APEC contribution, which only applies to managerial employees, on remuneration limited to 4 times the social security ceiling. The overall rate is 0.06%.
  • the CET (Contribution d'équilibre technique, Technical Balance Contribution), which applies to both managerial and non-managerial employees whose salaries exceed the monthly Social Security ceiling (It includes a 0.14% employee contribution and a 0.21% employer contribution).