Taxes in Europe Database v2
Law n° 33 of 1980/02/23.
Bases and Rates change in relation to the activity performed.
This comment is based on the assumption that the employee is an outbound.
Self-employed, owners/co-owners of family businesses and other family members who work in the family business.
A threshold is provided by law for the remuneration cap which is equal to € 15,516.00 for 2014.
Workers up to 21 years old apply a lower rate.
22.20 or 22.29% up to Eur 46,031.00
23.20% or 23.29% from Eur 46,031.01 to Eur 76,718.00
The lump-sum surcharge is for maternity leave.
Contributions are calculated on a minimum amount of income equal to Eur 15,516.00.
Contribution payments are made through the F24 tax form.