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Measure Name
Date when measure came into force
Employer contribution rate changes 2013/01/01
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Generic Tax Name Social security contribution (Employers)
Tax name in the national language Cotisations sociales patronales
Tax name in English Social security contributions
Member State FR-France
Tax in force since 1946/01/01
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

Articles L 242-2 et seq of the Social Security Code (Code de la securité sociale).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

For unemployment contributions and supplementary pension contributions, social partners play a significant role regarding the decision of the tax rate.

 

 
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

Non-residents working in France are subject to SSCer



Comments

Social contribution revenues are jointly levied on employers and employees, and on self-employed persons.

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








Comments

There is a contribution for public transportation.


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

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 exemptions for meals and day care for children benefits are capped.



Comments

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.

 
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

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.


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
16.15 %  From 0.00  EUR/Natcur  To 38,040.00  EUR/Natcur
15.25 %  From 38,040.00  EUR/Natcur  To 114,120.00  EUR/Natcur
1.80 %  From 114,120.00  EUR/Natcur  To  EUR/Natcur

Health care
12.80 %  From  EUR/Natcur  To  EUR/Natcur

Unemployment
4.00 %  From 0.00  EUR/Natcur  To 152,160.00  EUR/Natcur

Child care
5.25 %  From  EUR/Natcur  To  EUR/Natcur

Work-related illnesses and/or accidents
2.44 %  From  EUR/Natcur  To  EUR/Natcur

Education leave

Maternity leave

Others

Comments

Ceilings are given as annual gross incomes.


Special surcharges

There are special surcharges in the form of:


Comments
 

Global scale

Minimum wage level

Rates under the ceiling

Rates above the ceiling (2)

 

Employers

Sickness

12.80

12.80

0.00

Work accidents - Professional deseases

2.44

2.44

1.44

Pension

10.3

1.8

0.00

Family

5.25(1)

5.25

0.00

Complementary regime

5.85

  14.27 (for executives) /
13.45 (for non executives)3)

5.85

Unemployment

4.00

4.00(4)

4.00

TOTAL

40.64

39.74

11.29

Of which social security

30.79

22.29

1.44

(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.

 

 
Tax due date

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.

 
Tax collector

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

 
Special features

 
Economic function







Comments

 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d611

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 EUR
2011 EUR
2010 219,687.00 EUR 10.99
2009 215,326.00 EUR 11.11
2008 214,356.00 EUR 10.74
2007 208,319.00 EUR 10.71
2006 200,958.00 EUR 10.84
2005 191,097.00 EUR 10.78
2004 183,038.00 EUR 10.70
2003 177,825.00 EUR 10.86
2002 171,251.00 EUR 10.74
2001 165,318.00 EUR 10.70
2000 159,670.00 EUR 10.75

Comments