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Generic Tax Name Social security contribution - Solidarity and Autonomy Contribution (Employers)
Tax name in the national language Contribution Solidarité Autonomie et Contribution Additionnelle de Solidarité Autonomie
Tax name in English Solidarity and Autonomy Contribution
Member State FR-France
Tax in force since 2004/07/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/03/24
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Article L14-10-4 of the Code of Social Action and the Family (" Code de l'action sociale et des familles ").

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

The contributions are levied for the National Solidarity Fund for Autonomy (" Caisse Nationale de Solidarité pour l'Autonomie ").

 
Geographical Scope
 
Taxpayers
The base or rate of social security contributions paid by Employers on the income of employees and of blue collar workers Rates are identical
Bases are identical

Comments

Domestic-source income of non-residents is Subject to SSCer
Not Subject to SSCer

Comments


Comments
 
Tax object and basis of assessment
Employers pay social security contributions for








Comments

The contributions are levied in order to finance actions in favor of elderly or handicapped persons.


Base for all contributions listed here above is the same Yes No

As general rule, the income subject to Social Security Contributions of Employers includes























Comments

Since 2013, the pension income is subject to an additional solidarity and autonomy contribution (CASA).


Income considered Domestic income
Worldwide income
Comments

Benefits in kind

The following benefits in kind are usually (partially or fully) subject to social security contributions paid by Employers












Comments

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.



Comments
 
Deductions, Allowances, Credits, Exemptions
Capped contributions No cap
Cap in monetary units:
Cap in % of the tax base:

Reduction

The reduction is
No reduction
A lump-sum amount
In percentage of base:
     
Based on salary
Capped
Comments

Allowances
The basic yearly allowance for an individual amounts to:
The basic yearly allowance for a couple amounts to:
Additional allowance for 1st child
Additional allowance for 2nd child
Additional allowance for 3rd child
Additional allowance for additional child
Additional allowance for old age dependents
Comments

Credits
The basic yearly credit for an individual amounts to:
The basic yearly credit for a couple amounts to:
Additional credit for 1st child
Additional credit for 2nd child
Additional credit for 3rd child
Additional credit for additional child
Additional credit for old age dependents

Social Security Contributions paid by Employers are tax deductible Yes No


Comments
 
Rate(s) Structure
The following rates apply to Social Security Contributions paid by Employers
Pensions

Health care

Unemployment

Child care

Work-related illnesses and/or accidents

Education leave

Maternity leave

Others
0.30 %  From  EUR/Natcur  To  EUR/Natcur

Comments

Special surcharges

There are special surcharges in the form of:


Comments
 
Tax due date

Social security contributions are withheld from gross wages by employers. The periodicity of levy is monthly, or quarterly for the small firms.

 
Tax collector

Social security contributions are withheld by employers and remitted to social security funds.

 
Special features
 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d29ce

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 EUR
2011 EUR
2010 1,918.00 EUR 0.10
2009 1,887.00 EUR 0.10
2008 1,887.00 EUR 0.10
2007 1,845.00 EUR 0.10
2006 1,776.00 EUR 0.10
2005 1,689.00 EUR 0.10
2004 804.00 EUR 0.05

Comments