Taxes in Europe Database v2
Articles L245-14 et seq. of the Social Security Code (" Code de la sécurité sociale "), articles 1600-0F bis and 1600-0S of the General Tax Code (" Code général des impôts "), article L14-10-4 of the Code of Social Action and the Family (" Code de l'action sociale et des familles ").
The social welfare levy revenues are shared by the National Health Insurance Fund for Employees (" Caisse Nationale d'Assurance Maladie des Travailleurs Salariés "), the National Pension Fund for Employees (" Caisse Nationale d'Assurance Vieillesse des Travailleurs Salariés ") and the Fund for the Repayment of the Welfare Debt (" Caisse d'Amortissment de la Dette Sociale ").
The surchage levy finances the National Solidarity Fund for Autonomy (" Caisse Nationale de Solidarité pour l'Autonomie ").
The solidarity levy revenues are as of 2015 financing the National Health Insurance Fund for Employees (" Caisse Nationale d'Assurance Maladie des Travailleurs Salariés ").
As a general rule, only private persons considered to be resident in France for income tax purposes are liable to the contributions (social welfare levy, surcharge levy and solidary levy).
The social welfare levy, surcharge levy and solidarity levy are levied only on income from property and investments.
Income from property :
Investment income :
The welfare levy, surcharge levy and solidarity levy are also levied on income from movable capital, subject to deduction at source in discharge of income tax, as well as on some income exempt from income tax (unit trusts after the fifth year and life assurance policies after the eighth year).
The social welfare levy, the surcharge levy and the solidarity levy are not deductible for income tax purposes.
The rate of the social welfare levy increased from 2.0 % to 2.2 % in 2011, to 3,4 % in 2012, then to 4.5 % in 2013.
The surcharge levy has been set up in 2005.
The solidarity levy has been set up in 2009 and until 2013 it was named the RSA levy. The rate of the solidarity levy increased from 1.1 % to 2.0 % in 2013.
Overall, as of 2013, the total taxation rate of social welfare levies on capital is 6.8 %. With the General Social Welfare Contribution (8.2 %) and the Welfare Debt Repayment Levy (0.5 %), the total taxation on capital is 15.5 %.
For income from movable capital which is subject to deduction at source in discharge of income tax, the welfare levy, surcharge levy and solidarity levy are also deducted at source. For other income, the welfare levy has to be paid with the personal income tax.
The assessment and collection of the welfare levy, surcharge levy and solidarity levy on income from property and investments is subject to the same conditions that apply to the general social welfare contribution.