Taxes in Europe Database v2
Article L14-10-4 of the Code of Social Action and the Family (" Code de l'action sociale et des familles ").
The contributions are levied for the National Solidarity Fund for Autonomy (" Caisse Nationale de Solidarité pour l'Autonomie ").
The contributions are levied in order to finance actions in favor of elderly or handicapped persons.
Since 2013, the pension income is subject to an additional solidarity and autonomy contribution (CASA).
The above benefits in kind are subject to the two contributions under relatively restrictive conditions especially in terms of the fraction of the employee's contribution.
Social security contributions are withheld from gross wages by employers. The periodicity of levy is monthly, or quarterly for the small firms.
Social security contributions are withheld by employers and remitted to social security funds.