The French social security system also has a separate scheme for salaried and self-employed non-salaried workers in agriculture.
The following information applies to salaried agricultural workers.
France's social protection system for the agricultural professions is run by the central agricultural social mutual fund (caisse centrale de la mutualité sociale agricole/ CCMSA) and by the local agricultural social mutual funds, with joint oversight from the Ministries in charge of Agriculture, the Economy, Finance and Health.
MSA is the dedicated point of contact for the social protection of its members. It manages benefits for health insurance, workplace accidents and occupational diseases, pensions and family, and also collects social security and unemployment insurance contributions. It is an institution with an elective setup that is representative of the entire population with ties to agriculture (farmers, employees and their dependents).
In addition to providing statutory social protection, MSA's health and social policy gives rise to solidarity, disability, and dependency-related programs. It is also in charge of preventing on-the-job risks for the agricultural professions and providing occupational health care in the sector.
The individuals covered by the scheme for salaried workers in the agricultural professions are exhaustively listed in Article L. 722-20 et seq of the French rural and maritime fishing Code
Gross annual SMIC for 35 hours per week in 2024: €21,203.04 (€21,621.60 from 1st November).
Yearly Social security ceiling in 2024: €46,368
| Contributions | Basis | Employer's share | Employee's share | Maximum rate | |
|---|---|---|---|---|---|
| Illness, Maternity, Disability, Death | Total pay | Yearly pay < or = 2.5 times the French minimum wage (SMIC) | 7 % | - | 7% |
| Yearly pay > 2.5 times the French minimum wage (SMIC) | 13 % | - | 13 % | ||
| Old-age insurance | Total pay | 2.02 % | 0.4 % | 2.42 % | |
| Pay up to the ceiling | 8.55 % | 6.9 % | 15.45 % | ||
| Pay | Contribution basis | Employer's share | Employee's share | Maximum rate |
|---|---|---|---|---|
| Pay ≤ 3.5 times France's annual minimum wage (SMIC) | Total pay | 3.45 % | - | 3.45 % |
| Pay > 3.5 times France's annual minimum wage (SMIC) | Total pay | 5.25 % | - | 5.25 % |
The industrial accident rate can be either an overall group rate or an individual rate. It varies based on the risk category in which the farm or company has been placed. The group rate is set by ministerial decree.
Risk category-based group rate scale for 2024
| Contributions | Contribution basis | Employer's share | Employee's share | Total |
|---|---|---|---|---|
| General social contribution (Contribution sociale généralisée/ CSG)1 | 98.25% of pay up to 4 times the Social Security ceiling and 100% of pay beyond that amount | - | 9.2 % | 9.2 % |
| Social debt repayment contribution (Contribution au remboursement de la dette sociale/ CRDS)1 | 98.25% of pay up to 4 times the Social Security ceiling and 100% of pay beyond that amount | - | 0.5 % | 0.5 % |
| Forfait social (Corporate social contribution) | Certain pay components (excluding the bases below) that are exempted from social security contributions but liable to CSG |
20 % | - | 20 % |
| Certain pay into a company pension savings plan (PERE)2 |
16 % | - | 16 % | |
| Employee savings payments for companies with fewer than 50 employees; sums paid in profit sharing for companies employing 50 to 250 employees; Employers' supplementary providence contributions paid by companies with fewer than 11 employees. | Exempt | |||
| Employer's supplementary providence contributions payable by companies with 11 or more employees | 8 % | - | 8 % | |
| Special investment reserve at cooperative production companies | 8 % | - | 8 % | |
| Autonomy Solidarity Contribution (Contribution Solidarité Autonomie/ CSA) | Total pay | 0.3 % | - | 0.3 % |
| Labor-management relations contribution (Contribution dialogue social) | Total pay | 0.016 % | - | 0.016 % |
1. CSG and CRDS are only payable by individuals who are tax residents of France (unless the Shumacker exception applies).
2. For more information: read the MSA document on employee savings
| FNAL contributions | Contribution basis | Employer's share | Employee's share | Total |
|---|---|---|---|---|
| Businesses involved in the lines of work listed in points 1 to 4 of article L. 722-1 of the French rural and maritime fishing code (Code rural et de la pêche maritime) and other employers of fewer than 50 employees | Pay capped at the social security ceiling | 0.1 % | - | 0.1 % |
| Other employers with fewer than 50 employees | Pay capped at the social security ceiling | 0.1 % | - | 0.1 % |
| Other employers with 50 employees and up | Total pay | 0.5 % | - | 0.5 % |
| Contributions | Contribution basis | Employer's share | Employee's share | Total |
|---|---|---|---|---|
| Unemployment insurance (AC) | Up to 4 times the social security ceiling (single bracket) | 4.05%* | - | 4.05%* |
| Wage guarantee insurance (AGS) (not including temporary workers employed by temping agencies) | Up to 4 times the social security ceiling | 0.20% | - | 0.20% |
| Wage guarantee insurance (AGS), for temporary workers employed by temping agencies | Up to 4 times the social security ceiling | 0.03% | - | 0.03% |
* Rate increased or reduced pursuant to the bonus-malus scheme
For more information: complete table of MSA contribution rates for 2024
All agricultural companies using electronic payroll (DSN or Déclaration Sociale Nominative) or a simplified agricultural employment contract (Tesa or Titre emploi simplifié agricole) must pay their social security contributions and charges on a monthly basis. The payment dates vary according to the average workforce of the company or the farm.
Employers with fewer than 11 workers can nevertheless opt to pay contributions and charges on a quarterly basis (15 April, 15 July, 15 October and 15 January). Those opting for the quarterly basis must submit a written request to their local MSA fund using the special form.
Find out more about monthly payment of contributions
An appointment with a general practitioner categorized as conventionné secteur 1, meaning that there is no surcharge, costs 26.50 euros. While declaring a médecin traitant (primary care physician) is not mandatory, it determines reimbursement rates.
The remainder is out-of-pocket but can be reimbursed by a supplementary health insurance fund.
Pharmaceuticals that are either fully or partially reimbursed by the MSA Fund must have been medically prescribed by a health care professional. Reimbursement is possible if both of the two following requirements are met at the same time:
Transportation expenses on medical grounds
Transportation expenses may be covered in the following circumstances:
In specific cases (transportation of over 150 km, more than one journey, by air/ship, etc.), a prior request for approval is required. It must be provided by the doctor and sent to MSA's medical examiner's office (service du contrôle medical). If there is no reply within a period of 15 days, this is considered a prior approval.
Find out more about the reimbursement rates for health care
2. Daily medical leave benefits
Conditions
The eligibility requirements for daily medical leave benefits vary according to the length of leave prescribed:
The member must send pages 1 and 2 of their medical leave prescription to their MSA fund within 48 hours.
As of 1st January, the duration of medical leave prescriptions prescribed via remote consultation is now limited to a maximum of 3 days if they are not prescribed by the primary care physician.
Calculation and payment
Gross monthly SMIC for a 35-hour week in 2024: €1,766.92
(€1,801.80 from 1st November)
The daily benefits correspond to 50% of the basic daily salary. Their amount is calculated based on an average of the insured's gross salary for the 3 months prior to the medical leave prescription, or for the 12 months prior to the leave period if their employment is seasonal or periodic, with a cap of 1.8 times the applicable monthly minimum wage or Smic in force on the last day of the month preceding the medical leave prescription.
Daily benefits are paid by MSA every 14 days once the 3-day waiting period has expired. Such 3-day waiting period may be paid by the employer.
Find out more about medical leave
| Child(ren) expected | Prenatal leave | Postnatal leave | Total |
|---|---|---|---|
| 1st or 2nd | 6 weeks | 10 weeks | 16 weeks |
| 3rd or more | 8 weeks | 18 weeks | 26 weeks |
| Twins | 12 weeks | 22 weeks | 34 weeks |
| Triplets or more | 24 weeks | 22 weeks | 46 weeks |
Statutory paternity leave is 25 days*, or 32 for multiple births. 7 days must be taken immediately after the child's birth. The rest of the leave can be split into 2 other periods of a minimum of 5 days within 6 months of the birth.
To be eligible for daily maternity/paternity leave benefits, the parent-to-be must have been a member of a health insurance scheme for at least 10 and have completed a minimum period of salaried employment.
Monthly social security ceiling in 2024: €3,864
The daily benefit is calculated from the salary received during the 3 months prior to the medical leave prescription, up to the monthly social security ceiling in force. It is paid by the MSA every 14 days, without waiting period.
*Days are counted from Monday to Sunday, including bank holidays.
Only members with a recognized disability at the statutory retirement age are entitled to a disability pension. There are 3 categories of disability pension:
| Disability category | Percentage of average annual salary1 | Minimum monthly pension |
|---|---|---|
| Category 1 | 30% | €328.07 |
| Category 2 | 50% | |
| Category 3 | 90%2 | |
| 1. Average of the salaries received during the 10 best working years. 2. 50% increased by 40% by the supplementary benefit for care giver assistance. |
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2. The additional disability allowance
The additional disability allowance (allocation supplémentaire d'invalidité/ ASI) is a benefit that is paid as a supplement to a disability benefit in case of low income, until the claimant is old enough to qualify for the elderly solidarity allowance (allocation de solidarité aux personnes âgées/ Aspa) or reaches statutory retirement age.
To qualify for the additional disability allowance (ASI), the insured must:
The amount of the ASI corresponds to the difference between the monthly ceiling and the amount of income of the insured or the couple.
It may be combined with professional income. In that case, a fixed reduction will be deducted from the amount of the professional income for the last 3 months (€1,590.23 for a single person or €2,650.38 for a couple).
If certain requirements are met, the surviving spouse may be eligible for a salaried agricultural employees' death payment. In order to qualify, an application must be submitted to the MSA fund of the deceased at the time of the death. The deceased must have been employed or receiving a pension at least during the 3 months preceding the death. The death payment is paid as a flat-rate lump sum and is adjusted every year (€3,910 as at 1st April 2024).
Find out more about your rights if a loved-one dies
Agricultural salaried workers, apprentices, students, and interns are covered for work-related accidents or illnesses if certain requirements are met. The occupational illnesses that are recognized and covered by MSA appear on specific tables.
All industrial accident/ occupational illness-related care is covered by the member's MSA fund at 100% of the health insurance rate (medical costs, pharmaceuticals, etc.). Only the flat-rate contribution of €2 and the non-refundable fixed charge remain payable by the insured.
The daily benefits are calculated from the salary received in the month preceding the leave of absence:
The daily salary may not exceed €386.70.
The benefits are paid by the MSA every 14 days, without waiting period
The Pensions reform: does it affect me ? service sets out the changes that may apply to your circumstances.
Retirement pensions for salaried employees in agriculture are composed of a basic retirement pension and a supplementary retirement pension with the Agirc-Arrco.
Pensions are calculated on the same bases as for the general scheme. If the agricultural employee has also contributed to the general scheme for employees, the last scheme to which he was affiliated will calculate and pay the retirement pension for the whole career. The member only needs to submit a single application for retirement, to any of the funds to which he has contributed, and will receive a single retirement pension, calculated and paid as if the member had belonged to a single scheme.
1. Conditions
To receive a pension at maximum rate (50%), there are conditions of age and number of contributory quarters.
a) Statutory minimum retirement age
The minimum age from which a member can claim his retirement pension varies between 62 and 64, depending on year of birth.
| Birth year | Statutory retirement age |
|---|---|
| Before 01/09/1961 | 62 |
| 01/09/1961 to 31/12/1961 | 62 years 3 months |
| 1962 | 62 years 6 months |
| 1963 | 62 years 9 months |
| 1964 | 63 |
| 1965 | 63 years 3 months |
| 1966 | 63 years 6 months |
| 1967 | 63 years 9 months |
| 1968 or thereafter | 64 |
To receive a full-rate pension from the statutory retirement age, you must have accrued a certain number of contributory quarters, which varies according to year of birth. A reduction will be applied to the amount of the pension of members who claim their pension at the statutory age without having the necessary number of quarters (reduction).
Early retirements for long career or health reasons
Age of automatic full rate
From the age of 67, the pension is calculated at full rate (50%) regardless of the number of contributory quarters.
Length of insurance
The length of insurance, which represents all quarters accrued by the member, is used to determine the settlement rate of the pension.
Validation of a quarter does not depend on the number of hours worked; it depends on the amount of eligible income that the member has received. To validate a quarter, you must receive within the year an income at least equal to 150 x the gross hourly SMIC in force as at 1st January of the year (€11.27 in 2024). But the number of quarters accrued under all schemes combined cannot exceed 4 per calendar year.
Some periods of interruption of work (unemployment, maternity, disability, etc.) will be considered equivalent to pension insurance quarters even if they do not give rise to contributions (cf. Articles L. 351-2 to L. 351-6-1 of the French Social Security Code).
| Year of birth | Length of insurance |
|---|---|
| 1958-1960 | 167 quarters |
| 1 January 1961 – 31 August 1961 | 168 quarters |
| 1 September 1961 – 31 December 1962 | 169 quarters |
| 1963 | 170 quarters |
| 1964 | 171 quarters |
| 1965 or thereafter | 172 quarters |
2. How retirement pensions are calculated
Annual basic pension amount =
Average yearly earnings1 x Rate2 x (Length of insurance under the agricultural salaried workers' scheme / length of insurance required based on year of birth)
1. The average yearly earnings (SAM) are calculated on the basis of the 25 best years of the career, up to the social security ceiling, which is €23,184 in 2024.
2. The settlement rate varies according to the length of insurance under all schemes combined. A reduction factor is applied to the maximum rate of 50%, determined according to the number of missing quarters in order to benefit from full rate, taking account of the length of insurance and age (the most beneficial rate for the member is chosen). The minimum rate is fixed at 37.5% (cf. reduced rate).
Periods of employment abroad in a country that has signed a social security agreement with France can be included when determining the member's retirement pension payment rate.
1. The survivor's retirement pension (pension de réversion)
Subject to age (minimum age 55) and income, an individual can apply for a survivor's retirement pension if their spouse or ex-spouse has died and was either drawing or would have been eligible for an agricultural pension.
The survivor's pension represents 54% of the pension of the deceased member.
2. The widow(er)'s allowance (allocation de veuvage)
The widow(er)'s allowance is awarded as temporary financial support for 2 years for surviving spouses aged under 55, and whose income during the 3 calendar months before the application does not exceed €2,616,825 (January 2024). Entitlement can only be examined on the express request of the applicant to the MSA to which his or her spouse was affiliated.
It amounts to €697.82 monthly from 01/01/2024. This amount may be reduced on a means-tested basis.
The elderly solidarity allowance enables individuals with little money for their retirement (personal or survivor's) to draw a minimum income if they meet the eligibility requirements.
MSA pays the same benefits based on the same requirements as the general social security scheme's Family Benefits Funds (Caisses d'Allocations Familiales/ CAF).
Find out more about family benefits (MSA website)
Employees under the agricultural regime are entitled to common law unemployment benefit.
