The French Social Security System Rates and ceilings of Social Security and unemployment contributions

as of 1st January 2017
Risks Employee Employer
Monthly ceiling Rate Monthly ceiling Rate
Social Security        
Health. maternity. disability. death total earnings 0.75% total earnings 12.89%
Autonomy solidarity contribution ("Contribution solidarité autonomie"/ CSA) - - total earnings 0.3%
Old-age insurance (with upper limit) 3,269 € 6.90% 3,269 € 8.55%
Old-age insurance total earnings 0.4% total earnings 1.9%
Accidents at work - - total earnings variable based on company size and risks
Basic arduous work contribution1 - - total earnings 0.01%
Family benefits2 - - total earnings 5.25% or 3.45%
Social security surcharge ("Contribution sociale généralisée" / CSG)3 98.25% of gross salary 7.5% - -
Social security debt reimbursement contribution ("Contribution pour le remboursement from la dette sociale"/ CRDS)3 98.25% of gross salary 0.5% - -
Unemployment4
AGS5
13,076 €
13,076 €
2.4%
-
13,076 €
13,076 €
4%
0.2%
Supplementary pensions 6        
Non-executive employees (ARRCO)        
- Bracket 1
3,269 €
3.1%
3,269 €
4.65%
  AGFF bracket 1 3,269 €
0.8%
3,269 €
1.2%
- Bracket 2 from 3,269 to 9,807 € 8.1% from 3,269 to 9,807 € 12.15%
  AGFF bracket 2 from 3,269 to 9,807 € 0.9% from 3,269 to 9,807 € 1.3%
Executive employees (AGIRC)
       
- Bracket A
3,269 € 3.1%
3,269 € 4.65%
- Brackets B et C from 3,269 to 26,152 € 7.80% from 3,269 to 26,152 € 12.75%
  AGFF brackets B and C from 3,269 to 26,152 € 0.9% from 3,269 to 26,152 € 1.3%
  1. The basic arduous work contribution ("cotisation pénibilité de base") was rolled out on January 1st, 2017. It is payable by all employers for their employees, whether or not they are exposed to arduousness factors and, if they are exposed, regardless of their level of exposure. Additional contributions are payable by the employer for any employees whose exposure to certain arduousness factors exceeds the predetermined thresholds.
  2. As from 1st January 2015, there is a second family benefits contribution rate of 3.45% applicable to businesses covered by the "Fillon" reduction and only for salaries lower than 1.6 times the legal minimum wage (SMIC). As of April 1st, 2016, this 3.45% rate also applies to annual salaries lower than or equal to 3.5 times the legal minimum wage (SMIC).
  3. Persons who are members of the French social security scheme but not residents of France for tax purposes are not liable to CSG and CRDS. They are however liable for employee's health insurance contributions at a rate of 5.5% on total earnings. CSG and CRDS are also deducted at rates of 6.2% and 0.5% respectively from replacement income (Daily compensation benefits, unemployment benefits, etc.)
  4. The upper limit is equal to 4 monthly social security ceilings (4 x 3,269 €). The unemployment insurance contribution rate has changed as of July 1st, 2013: the employer's contribution due on certain fixed-term contracts has increased whereas a temporary exemption has been instituted for employers hiring employees under age 26 on an open-ended contract.
  5. AGS: wage guarantee insurance association. It is entirely employer-funded and finances the wage guarantee scheme: if a company goes into a receivership or court-ordered liquidation, it guarantees the payment of employees' wages, notice period, and compensation.
  6. Supplementary pensions: The contribution rate (125%) is generating surplus contributions without increasing pension entitlements. Points are calculated based on the contractual rate. For an employer's and employee's contribution of 7.63%, only 6.10% is used to calculate the employee's pension points while the rest is used to finance the scheme. The AGFF contribution (Association for the management of the AGIRC and ARRCO financing fund) helps to finance pensions for people who retired before the age of 65/67 at the full rate. It does not generate any points. In addition to the supplementary pension contributions mentioned above, other contributions are paid without generating points. These are:
    - The exceptional and temporary contribution (CET): this is a solidarity contribution set up by the AGIRC scheme. The rate is 0.35% (0.22% paid by the employer and 0.13% by the employee paying into the AGIRC scheme). It is paid on total earnings up to 8 times the social security ceiling.
    - The APEC contribution: The Agirc funds collect the contributions that are needed to operate the Executive Employment Association ("Association pour l'emploi des cadres"/ APEC). Contributions are deducted from executive employees' total earnings, up to 4 times the Social Security ceiling.