Taxes in Europe Database v2
Articles L 242-2 et seq of the Social Security Code (Code de la securité sociale).
For unemployment contributions and supplementary pension contributions, social partners play a significant role regarding the decision of the tax rate.
Non-residents working in France are subject to SSCer
Social contribution revenues are jointly levied on employers and employees, and on self-employed persons.
There is a contribution for public transportation.
The exemptions for meals and day care for children benefits are capped.
The social contributions are based on payments made to employees (gross wages).
For self-employed individuals, contributions are based on the professional income of the previous year, and regularized the following year.
On 1 January 2015, the maximum deduction was raised to 28.35% at the minimum wage for employers with between 1 and 19 employees, declining gradually to zero at 160% of the minimum wage. For employers with more than 19 employees, the maximum deduction was raised to 27.95% at the minimum wage, declining to zero at 160% of the minimum wage.
For part-time wage-earners, the relief is computed using an equivalent full-time salary and is then adjusted proportionally to the number of hours paid.
Ceilings are given as annual gross incomes.
Minimum wage level
Rates under the ceiling
Rates above the ceiling (2)
Work accidents - Professional deseases
14.27 (for executives) /13.45 (for non executives)3)
Of which social security
(1)This rate is reduced to 3.45 for incomes less than 1.6*minimum wage level
(2)Ceiling P on 1st January 2015: 3,170 € / month.
(3)Capped to 3P.
(4)Capped to 4P.
Social security contributions are witheld from gross wages by employers. The periodicity of levy is monthly, or quarterly for small firms. For self-employed, payments can be biannual, quarterly or monthly.
Social security contributions are deducted by employers and remitted to social security funds.