| Risks | Employee | Employer | ||
|---|---|---|---|---|
| Monthly ceiling in EUR |
Rate | Monthly ceiling in EUR |
Rate | |
| Social Security : Health insurance Solidarity autonomy Old-age insurance Old-age insurance Industrial injury Family benefits CSG* CRDS* Unemployment: Supplementary pensions for non-executive employees Bracket A Bracket B for executive employees Bracket A (ARRCO) Bracket B - C (AGIRC)** |
Total earnings - 2,946 Total earnings - - Total earnings less 3% Total earnings less 3% 11,784 2,946 From 2,946 to 8,838 2,946 From 2,946 to 23,568 |
0.75% - 6.65% 0.1% - - 7.5% 0.5% 2.4% 3% 8% 3% 7.7% |
Total earnings Total earnings 2,946 Total earnings Total earnings Total earnings - - 11,784 2,946 From 2,946 to 8,838 2,946 From 2,946 to 23,568 |
12.8% 0.3% 8.3% 1.6% Depending on the risks 5.4% - - 4% 4.5% 12% 4.5% 12.6% |
* Persons who are subject to the French social security scheme but not residents of France for tax purposes are not liable to the CSG and CRDS. They are however liable for employee’s health insurance contributions at a rate of 5.5% on total earnings.
The CSG and CRDS are also deducted from replacement income (6.2% for CSG, 0.5% for CRDS). On retirement and disability pensions, the CSG rate is 7.5%.
** For bracket C (between €11,784 and €23,568 per month), the allocation of contributions between employer and employee is not subject to regulation.
