Social Contributions

Download this information as a PDF 2018

2018: A new payslip, easier to understand!

Since January 1, 2018, all employers have been required to implement a new payroll template. This obligation already concerns companies with more than 300 employees since 1 January 2017.

NATIONAL INSURANCE MONTHLY EARNING LIMITS (gross wage / month)

Tranche A Tranche B Tranche C Tranche 1 Tranche 2
0 - 3 311 € 3 311.01 - 1 3244 € 13 244.01 - 26 488 € 0 - 3 311 € 3311.01 - 9 933 €

NATIONAL INSURANCE SOCIAL CONTRIBUTIONS (employees)

BS = Salaire de Base

Contributions Base(F) Employee (%) Employer (%)
National Insurance
Health BS - 13
Health (Alsace-Moselle) BS 1.50 13
Retirement Tranche A 6.90 8.55
BS 0.40 1.90
Family Allowance BS - 5.25 (si BS >3.5 SMIC)
BS - 3.45 (si BS= 3.5 SMIC)
Work Accident BS Variable Variable
Solidarity contribution BS - 0.30
Assedic (unemployment)
Unemployement contribution Tranche A+B 0.95 4.05
Form 1st October 2018 Tranche A+B - 4.05
AGS (FNGS) Tranche A+B - 0.15
APEC (Cadres only) Tranche A+B 0.024 0.036
Retirement :
CET Trance A+B+C 0.13 0.22
Ensemble du personnel -ARRCO Tranche A 3.10 4.65
Cadres AGIRC Tranche B 7.80 12.75
Tranche C 20.55 => reparation libre
AGFF cadre Tranche A 0.80 1.20
Tranche B 0.90 1.30
Tranche C 0.90 1.30
Life Insurance/Cadres Tranche A - 1.50 minimum
FNAL
-20 employees Tranche A - 0.10
Tranche B+C - 0.50
CSG déductible 98.25% 6.80 -
CSG non-déductible 98.25% 2.40 -
CRDS 98.25% 0.50 -

* 98.25% of Basic Gross Salary + Employer contributions of Prévoyance(Life Insurance+Income Protection)+ Employer contributions of Mutuelle (Complementary Health Schemes).

IMPORTANT - News 2018-2019:

Tax withholding will start from January 2019
The withholding tax rate that will apply from January 2019 will be determined by the tax authorities in April-May 2018.

A merger of the ARRCO and AGIRC plans has been announced for January 1, 2019.

AMAPs (Approved Mileage Allowance Payments)

d = km done

Fiscal Category d<5 000 km per year (€) 5 001 à 20 000 km per year d>=20 001 km per year (€)
< 3 CV d x 0.41/km (d x 0.245)+824 d x 0.286
4 CV d x 0.493/km (d x 0.277)+1082 d x 0.332
5 CV d x 0.543/km (d x 0.305)+1188 d x 0.364
6 CV d x 0.568/km (d x 0.320)+1244 d x 0.382
7 CV and more d x 0.595/km (d x 0.337)+1288 d x 0.401

SMIC

Smic
gross
Smic Net
(Approx.)
Hour 9.88 € 7.83 €
Monthly
(Based on 35H/ week)
1 498.47 € 1 188 €

MEAL ALLOWANCES

Meal Allowances rates 2017
Allowance rates Limit of tax exemption
Meal in restaurant 18.60 € / meal
Meal outside the firm area 9.10 € / meal
Meal at work 6.50 € / meal

GERANT & COMPANY DIRECTORS :

Please note that social contributions are specific for this type of position.
(see leaflet on Gérants Majoritaires / Directors holding more than 50% of the shares)

DEADLINES FOR SOCIAL CONTRIBUTIONS PAYMENT

Since 1.01.2017 any French employer will have to comply with the new procedure of social datas reporting called DSN in France. It is a new way to report payroll records.
Please cf. SEDI’s DSN leaflet

If you have less than 10 employees

Social contributions in France remains on a quarterly basis*, as follow:

  • Jan./Feb./Mar.: before April 15th
  • April/May/June: before July 15th
  • July/Aug./Sept.: before Oct. 15th
  • Oct./Nov./Dec.: before Jan. 15th

*Except if you option in for a monthly payment.
Be aware that if you don’t comply with these deadlines, heavy penalties may have to be paid!

Between 10 and 49 employees

Monthly payment on the 15th of the following month (M+1).

From 50 employees and more

Monthly payment on the 5th of the following month (M+1).

Download this information as a PDF 2018