NATIONAL INSURANCE MONTHLY EARNING LIMITS (gross wage / month)
|Tranche A||Tranche B||Tranche C|
|0 - 3 269 €||3 269.01 - 13 076 €||13 076.01 - 26 152 €|
NATIONAL INSURANCE SOCIAL CONTRIBUTIONS (employees)
BS = Salaire de Base
|Contributions||Base(F)||Employee (%)||Employer (%)|
|Family Allowance||BS||-||5.25 (si BS >3.5 SMIC)|
|BS||-||3.45 (si BS= 3.5 SMIC)|
|Unemployement contribution||Tranche A+B||2.40||4.00|
|AGS (FNGS)||Tranche A+B||-||0.20|
|APEC (Cadres only)||Tranche A+B||0.024||0.036|
|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|
|Life Insurance/Cadres||Tranche A||-||1.50 minimum|
|-20 employees||Tranche A||-||0.10|
* 98.25% of Basic Gross Salary + Employer contributions of Prévoyance(Life Insurance+Income Protection)+ Employer contributions of Mutuelle (Complementary Health Schemes).
IMPORTANT - A noter : 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|
|Hour||9.76 €||7.52 €|
(Based on 35H/ week)
|1 480.27 €||1 139.81 €|
|Meal Allowances rates 2017|
|Allowance rates||Limit of tax exemption|
|Meal in restaurant||18.40 € / meal|
|Meal outside the firm area||9 € / meal|
|Meal at work||6.40 € / 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).