iFor the purposes of the table set out below : SMIC = French Minimum Wage (1,466.62 € gross per month in 2016) P= « plafond de sécurité sociale » or annual social security ceiling (€38,616 as from January 2016)
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Regime |
Overall rate (%) |
Employer (%) |
Employee (%) |
Basis |
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1.URSSAF (Organisation for the payment of social security and benefit contributions) |
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Sickness insurance (sickness, maternity, disability, death) |
13.59 |
12.84 |
0.75 |
Whole salary (paid in 2016) |
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Long-term care insurance |
0.3 |
0.3 |
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Family allowance (Salary > 3.6 times SMIC) |
5.25 |
5.25 |
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Family allowance (Salary |
3,45 |
3,45 |
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Old age insurance |
2.2 |
1.85 |
0.35 |
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Workplace accidents |
Rate can vary depending on the company |
Rate can vary depending on the company |
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Union Contribution |
0.016 |
0.016 |
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Housing Contribution (employers with at least 20 employees) |
0.5 |
0.5 |
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CSG (Universal Social Security Contribution) |
7.5 |
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7.5 |
Total benefit after 1.75% deduction for professional expenses |
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CRDS (Social Debt Repayment Contribution) |
0.5 |
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0.5 |
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Old age insurance |
15.45 |
8.55 |
6.90 |
Salary limited to one times P |
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Housing allowance (employers with less than 20 employees) |
0.1 |
0.1 |
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Salary limited to one times P |
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Unemployment |
6.4 |
4 |
2.4 |
Salary limited to four times P |
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AGS (National Insolvency Insurance Fund) |
0.25 |
0.25 |
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2.Additional retirement systems |
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Executive workers Pension Funds |
Overall rate (%) |
Employer (%) |
Employee (%) |
Basis |
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Arrco TA |
7.75 |
4.65 |
3.10 |
Salary limited to one times P |
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Compulsory death insurance |
1.5 |
1.5 |
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Agff TA |
2 |
1.2 |
0.8 |
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Agirc TB |
20.55 |
12.75 |
7.8 |
Salary between one and eight times P |
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Agff TB +TC |
2.2 |
1.3 |
0.9 |
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Apec |
0.06 |
0.036 |
0.024 |
Salary limited to four times P |
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Agirc TC |
20.55 |
Free distribution |
Free distribution |
Salary between four and eight times P |
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Exceptional temporary contribution (CET) |
0.35 |
0.22 |
0.13 |
Up to eight times P |
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Non-executive workers Pension Funds |
Overall rate (%) |
Employer (%) |
Employee (%) |
Basis |
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Arrco T |
7.75 |
4.65 |
3.10 |
Up to one times P |
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Agff T1 |
2 |
1.2 |
0.8 |
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Arrco T2 |
20.25 |
12.15 |
8.10 |
Salary between one and three times P |
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Agff T2 |
2.2 |
1.3 |
0.9 |
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3.Taxes |
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Construction (employers with at least 20 employees) |
0.45 |
0.45 |
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Whole salary |
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Apprenticeship/Part-time working |
0.68 |
0.68 |
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– Training – Companies with 20 or more employees |
1.6 |
1.6 |
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-Training – Companies with 11 – 19 employees |
1.00 |
1.00 |
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