Social Contributions

Download this information as a PDF 2019

News 2019

  • Tax withholding starts from 1st January 2019

  • AGIRC & ARRCO ont fusinonné depuis le 1er Janvier 2019
  • The hours recorded on a personal training account (CPF) can be converted into euros at the rate of 15 € per hour

NATIONAL INSURANCE MONTHLY EARNING LIMITS (gross wage / month)

Tranche A Tranche B Tranche 1 Tranche 2
0 - 3 377 € 3 377.01 - 13 503 € 0 - 3 377 € 3 377.01 - 27 016 €

NATIONAL INSURANCE SOCIAL CONTRIBUTIONS (employees)

BS = Basic Salary

Contributions Base(F) Employee (%) Employer (%)
National Insurance
Health (> 2.5 SMIC) BS - 13
Health (Alsace-Moselle) BS 1.50 13
Retirement Tranche A 6.90 8.55
BS (déplafonnée) 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 - 4.05
AGS (FNGS) Tranche A+B - 0.15
APEC (Cadres only) Tranche A+B 0.024 0.036
Retirement :
Retraite complémentaire Tranche 1 3.15 4.72
Tranche 2 8.64 12.95
CEG Tranche 1 0.86 1.29
Contribution d’équilibre générale Tranche 2 1.08 1.62
CET Tranche 1 0.14 0.21
Contribution d’équilibre technique Tranche 2 0.14 0.21
NB: les cotisations AGFF, CET (contribution exceptionnelle et temporaire) et GMP disparaissent au 31 Dec 18.
Life Insurance/Cadres Tranche A - 1.50 minimum
FNAL
-20 employees Tranche A - 0.10
20 employees or + BS - 0.50
CSG déductible 98.25% * 6.80 -
CSG non-déductible 98.25% * 2.40 -
CRDS non déductible 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).

AMAPs (Approved Mileage Allowance Payments) - 2019

Categorie fiscale d<5 000 km par an (€) 5 001 à 20 000 km par an d>=20 001 km par an (€)
< 3 CV 0.451 x km (0.274 x km) + 906 0.315 x km
4 CV 0.518 x km (0.291 x km) + 1136 0.349 x km
5 CV 0.543 x km (0.305 x km) + 1190 0.364 x km
6 CV 0.568 x km (0.320 x km) + 1232 0.382 x km
7 CV et plus 0.595 x km (0.337 x km) + 1289 0.401 x km

MINIMUM GROSS WAGE = SMIC 2019

Smic
gross
Smic Net
(Approx.)
Hour 10.03 € 7.72 €
Monthly
(Based on 35H/ week)
1 521.22 € 1 171.34 €

MEAL ALLOWANCES

Alternative to expenses lists

Meal Allowances rates 2019
Allowance rates Limit of tax exemption
Meal in restaurant 18.80 € / meal
Meal outside the firm area 9.20 € / meal
Meal at work 6.60 € / 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 2019