This document provides the legislation necessary to the computation of Social security contributions and payroll taxes in France. Legislative sources (reference of the laws, number of the decrees and of ministerial orders) as well as the date of issue in the Journal Officiel de la République Française (JOFR or JO) are systematically mentionned. These tax parameters are used in TAXIPP, the IPP micro-simulation model. The first (hidden) lign of each worksheet of the file indicates the names of the parameters used in TAXIPP.
Summary
- Plafond de la Sécurité sociale (depuis 1930)
- Social contributions
- Social security contributions (SSCs) (depuis 1930)
- Old SSC (1930-1967)
- SSCs of the sickness scheme (depuis 1967)
- Special SSC on pension benefits for sickness insurance (depuis 1980)
- SSCs of the local sickness scheme of Alsace-Moselle (1946-1986)
- SSCs for old-age benefits (depuis 1967)
- SSCs for widowhood insurance (1981-2004)
- SSC for autonomy (CSA: Solidarity Contribution for Autonomy) (depuis 2004)
- Additional SSC for autonomy (CASA: Additional solidarity Contribution for Autonomy) (depuis 2013)
- SSCs for family benefits (depuis 1946)
- SSCs for work accidents and professional diseases benefits (AT-MP), office contribution rates (1976-1990)
- SSCs for arduous working conditions (2015-2017)
- SSCs rebate for artists, physicians and journalists (depuis 1975)
- SSCs for artists (depuis 1960)
- SSCs for physicians working part-time (depuis 1961)
- SSCs for freelance journalists (depuis 1964)
- SSCs on unemployment benefits (1985-1997)
- Paramètres régissant l'assiette des cotisations sociales du régime général (depuis 2000)
- Unemployment insurance scheme contributions (depuis 1959)
- Complementary pension schemes (private sector) (depuis 1948)
- Complementary pension schemes (private sector) (depuis 2019)
- Complementary pension schemes (private sector) (depuis 2019)
- Complementary pension schemes (private sector) (depuis 2019)
- Contributions for the Association for the employment of executives (APEC) (depuis 1971)
- Death contribution - executives (depuis 1948)
- Pension contributions for non-executives (ARRCO) (1962-2018)
- Pension contributions for executives (AGIRC) (1948-2018)
- Contributions to the financial structure AGFF (2001-2018)
- Contributions for the Guarantee of a minimum of retirement points (GMP) - cadres (1989-2018)
- Exceptional and temporary pension contribution (CET) (1997-2018)
- Cotisation à la retraite complémentaire (secteur privé) (depuis 2001)
- Contributions in the public sector
- Other payroll and workforce taxes (depuis 1947)
- Lump sum payroll tax (1949-1967)
- Payroll tax ("tax on wages") (depuis 1968)
- Contributions for housing construction (depuis 1953)
- Contributions to the National Fund for Housing (FNAL) (depuis 1972)
- Employer's participation to lifelong professional training (depuis 1972)
- Apprenticeship tax (tax for the financing of apprenticeship) (depuis 1972)
- Unique employer's participation to lifelong professional training and apprenticeship (depuis 2019)
- Transportation payroll tax (depuis 1971)
- Exceptional solidarity tax on high wages ("75% tax") (2013-2014)
- Employer's contributions to the funding of trade unions (depuis 2015)
- Mandatory complementary health insurance scheme (depuis 2016)
- Mandatory complementary invalidity insurance scheme (depuis 1947)
- Contributions levied specifically on supplements to base salary (depuis 1996)
- Contribution levied on various earnings supplements ("Forfait social") (depuis 2009)
- Special tax on employer's contributions to life-insurance contracts (1996-2011)
- Special contribution on employer's contribution to defined-benefits (DB) supplementary pension schemes (depuis 2004)
- Contribution levied on options and shares granted for free (depuis 2007)
- Contributions and taxes on self-employed: sales retailers and craftsmen (depuis 1970)
- SSCs for sickness and maternity benefits (sales retailers and craftsmen) (depuis 1970)
- SSCs for old-age insurance (sales retailers and craftsmen) (depuis 1973)
- Contribution for complementary pension scheme (sales retailers and craftsmen) (depuis 1978)
- Contributions and taxes on self-employed: craftsmen and sales retailers (depuis 1975)
- Contribution to lifelong professional training (sales retailers and craftsmen) (depuis 1992)
- SSCs for family benefits (independent workers) (depuis 1974)
- Contributions and taxes on self-employed: professionals (lawyers, physicians, etc) and "auto-entrepreneurs" (depuis 1949)
- SSCs for sickness and maternity benefits (professionals) (depuis 1970)
- SSCs for old-age insurance (professionals) (depuis 1993)
- Contribution for complementary pension scheme (professionals) (depuis 1949)
- Contribution to lifelong professional training (professionals) (depuis 1992)
- Self-employed specific scheme (auto-entrepreneurs) (depuis 2009)
- Reduction in SSCs (depuis 1993)
- Reduction in SSCs (depuis 1993)
- General SSC reductions, so-called Fillon reductions (depuis 2003)
- Reduction in SSCs for family benefits (depuis 2015)
- SSCs exemption for agricultural workers (depuis 2019)
- Tax credit for competitivness and employment (CICE) (2013-2018)
- Tax credit on the payroll tax (CITS) (2017-2018)
- Reduction in SSCs defined by the laws "Aubry II" (2000-2003)
- Incentives to the reduction of worked time ("RTT") (Aubry I) (1998-2001)
- Robien reductions (1996-1998)
- Exonérations géographiques de cotisations employeur (depuis 1997)
- Exonération cotisations jeunes entreprises innovantes (JEI) (depuis 2011)
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