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).