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 an institution with an elective setup that is representative of the entire population with ties to agriculture (farmers, employees and their dependents), for whom it provides social cover. It collects both social security and unemployment insurance contributions and charges.
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
| 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 | 1.9 % | 0.4 % | 2.3 % | |
| 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 2023
| 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 Company top-ups to the contribution paid by an employee into a company savings plan (PEE) Exempt (extended in 2023 given the exceptional health context) |
16 % | - | 16 % | |
| 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 agricultural cooperatives | 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 | 0.15% | - | 0.15% |
| 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 2023
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.
Employers with fewer than 11 workers can nevertheless opt to pay contributions and charges on a quarterly basis. 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 25 euros. While declaring a médecin traitant (primary care physician) is not mandatory, it determines reimbursement rates.
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 are determined by the length of leave prescribed.
Calculation and payment
Gross monthly SMIC for a 35-hour week in 2023: €1,709.28
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 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 2023: €3,666
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.
Latest adjustment of disability benefits and death payment (01/04/2023)
Only members with a recognized disability before 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% | €313.84 |
| Category 2 | 50% | |
| Category 3 | 90%2 | |
| 1. Salary 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 life-long old-age or disability benefit until the claimant is old enough to qualify for the elderly solidarity allowance (allocation de solidarité aux personnes âgées/ Aspa), which is the age of 65 or the statutory retirement age.
The amount of additional disability allowance varies according to income, which must be under €860.01 per month for a single person, or €1,505.01 for a couple (as at 01/04/2023). It corresponds to the difference between the ceiling and the amount of income of the insured or the couple.
If certain requirements are met, the surviving spouse may be eligible for a salaried employees' death payment. In order to qualify, an application must be submitted to the member's MSA fund at the time of the death. The death payment is paid as a flat-rate lump sum and is adjusted in April of every year.
Find out more about your rights if a loved-one dies
Covid-19 and coverage of occupational illness
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 €1 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:
They 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.
1. Conditions
a) Statutory minimum retirement age
The statutory retirement age has been set between 62 and 64:
| Birth year | Statutory retirement age |
|---|---|
| 1 January 1955 – 31 August 1961 | 62 |
| 1 September 1961 – 31 December 1962 | 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 |
However, members who have reached statutory retirement age but have not accrued all of their contributory quarters will be awarded a pension at a permanently reduced rate. Unless they decide to wait until the “age of full-rate entitlement” of 67, their pension will then be calculated at the maximum rate of 50%.
Early retirements for long career or health reasons
Length of insurance
An applicant's length of insurance is used to determine whether they are entitled to a pension with no rate reduction. The number of quarters accrued under all schemes combined cannot exceed 4 per calendar year.
| Year of birth | Length of insurance |
|---|---|
| 1958-1959-1960 | 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 / Maximum length of insurance taken into account 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.
2. The settlement rate (maximum 50%) varies according to the length of insurance under all schemes combined.
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 who do not meet the age requirement for a survivor's retirement pension (i.e. who are under age 55). The widow(er)'s allowance is awarded only when directly applied for by the survivor.
It amounts to €662.70 monthly from 01/01/2023. 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.
