The French Social Security System Social Security and unemployment contribution rates

as of January 1st, 2026
Risks Rate
& Monthly ceilings
Employee Employer 
Social Security
Sickness, 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%
€4,005 		 8.55%
€4,005
Old-age insurance 0.4%
total earnings		 2.11%
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% out of 
98.25% of gross salary		 -
Social security debt reimbursement contribution ("Contribution pour le remboursement de la dette sociale"/ CRDS)5 0.5% out of 
98.25% of gross salary		 -
Unemployment6 - 4%
€16,020
AGS(6) - 0.25%
€16,020
Contribution to social dialogue   0,16%
Total salary
Contribution to the National Housing Assistance Fund (Fnal) 7   0.10% or 0.50%
 
Supplementary pensions (Agirc-Arrco scheme) 8
- Bracket 1 3.15%
€4,005 		4.72%
€4,005
CEG (Overall balance contribution) 0.86%
€4,005 		1.29%
€4,005
- Bracket 2 8.64%
from 4,005
to €32,040 		12.95%
from 4,005
to €32,040
CEG 1.08%
from 4,005
to €32,040 		1.62%
from 4,005
to €32,040
  1. For employers eligible for the general reduction, the rate of the employer's contribution "sickness-maternity-disability-death insurance" is fixed at 7% for their employees whose remuneration does not exceed 2.25 times the amount of the Smic in force on 31 December 2023 (i.e. 2.3960 Smic as of January 1st, 2026).
  2. The monthly social security ceiling in 2026 is €4,005.
  3. The rate varies according to the size and risks of the company.
  4. The rate of 3,45 % shall apply to undertakings eligible for the general reduction in contributions and for annual remunerations of 3,3 Smic or less in force on 31 December 2023.
  5. The 1.75 % abatement (98.25 % = 100 % - 1.75%) relates only to income within the limit of 4 social security ceilings. Beyond that, the entire salary is taken. The CSG and CRDS are also levied on replacement income (daily allowances, unemployment benefits, etc.) at the respective rates of 6.2% and 0.5%. On pensions (old age, reversion, disability), the CSG rate used varies according to resources (normal rate: 8.3%).
    Persons who are affiliated to the French scheme but who are not domiciled for tax purposes in France are not subject to payment by the CSG and the CRDS. On the other hand, they are liable for a health insurance contribution, salary share, at the rate of 5% on the total salary (3.2% for retirees).
  6. The ceiling applied corresponds to 4 monthly social security ceilings (4 x €4, 005 ).

    AGS: association for the management of the guarantee scheme for employees' claims. Exclusively due by the employer, it finances the wage guarantee scheme which allows, in the event of reorganization or judicial liquidation to ensure the payment of salaries, notice and compensation of employees.
  7. 0.10% for companies with less than 50 employees on a ceiling of €4,005. 0.50% for companies with at least 50 employees on the total salary.
  8. Compulsory supplementary pension contributions are now calculated in two instalments for all employees, both managerial and non-managerial:
    • the first between the first euro and the social security ceiling,
    • the second between the social security ceiling and 8 social security ceilings.

The contribution call rate (127%) generates a surplus of contributions without increasing the right to retire. Points are calculated from the contractual rate. For tranche 1 with an overall rate of 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 indicated:

  • the APEC contribution, which concerns only management employees, on a remuneration limited to 4 times the social security ceiling. Its overall rate is 0.06%.
  • the CET (Technical Equilibrium Contribution), which applies to managers and non-managers whose remuneration exceeds the monthly social security ceiling (wage share of 0.14% and employer share of 0.21%).