Social Security contributions

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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.


Free copy, dissemination and use, providing the citation of this source: “Barèmes IPP: prélèvements sociaux, Institut des politiques publiques, January 2018”logo-licence-ouverte-open-ipp-small4

Authors: Mahdi Ben Jelloul, Antoine Bozio, Sophie Cottet, Lise Degalle, Julien Grenet, Malka Guillot, Laura Khoury, Marianne Tenand et Lucile Romanello

ContactsAntoine Bozio, Malka Guillot, Sophie Cottet

These tables have benefited from ANR ORA funding (project ANR-2-ORAR-004)


Download “IPP tables: social security contributions”

(January 2018) .xls format, 370 Ko, 74 sheets

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Table of content

1 Social security ceiling (1930-2016)

I. Social contributions
2 CSG and CRDS – rates on work incomes
3 CSG and CRDS – rates on replacement incomes
4 CRDS
(CSG: Generalized Social Contribution; CRDS: Contribution to the Reimbursement of the Social Debt)

II. Social security contributions (SSCs)
5 SSC (1930-1966)
6 SSCs for sickness, maternity, disability and death benefits (1967-2016)
7 Special SSC on pension benefits for sickness insurance
8 SSCs of the local sickness scheme of Alsace-Moselle (1967-2016)
9 SSCs for old-age benefits (1967-2016)
10 SSCs for widowhood insurance (1981-2004)
11 SSC for autonomy (CSA: Solidarity Contribution for Autonomy)
12 Additional SSC for autonomy (CASA: Additional solidarity Contribution for Autonomy)
13 SSCs for family benefits
14 SSCs for work accidents and professional diseases benefits (AT-MP), office contribution rates
15 SSCs for arduous working conditions
16 SSCs rebate for artists, physicians and journalists (1975-2016)
17 SSCs for artists (1960-1974)
18 SSCs for physicians working part-time (1961-1974)
19 SSCs for freelance journalists (1964-1974)
20 SSCs on unemployment benefits

III. Unemployment insurance scheme contributions
21 Unemployment insurance contribution
22 Contributions to the scheme of wage guarantee (AGS)
23 Contributions to the financial structure ASF (1984-2001)

IV. Complementary pension schemes (private sector)
24 Pension contributions for non-executives (ARRCO)
25 Pension contributions for executives (AGIRC)
26 Contributions to the financial structure AGFF (2011-2016)
27 Contributions for the Guarantee of a minimum of retirement points (GMP) – cadres
28 Contributions for the Association for the employment of executives (APEC)
29 Lump sum contributions for the Association for the employment of executives (APEC) (1975-2010)
30 Exceptional and temporary pension contribution (CET)
31 Death contribution – executives

V. Contributions in the public sector
32 Contributions bases
33 Health insurance contributions – central government
34 Health insurance contributions – local governments and hospital administration
35 Contributions for pensions – central government (employee contribution)
36 Contributions for pensions – central government (employer contribution)
37 Contributions to the scheme of Additional pension of the public sector (RAFP)
38 Contributions for pensions – local governments and hospitals (CNRACL scheme)
39 Contributions to the complementary pension of non-permanent workers of the public sector and of local representatives (IRCANTEC scheme)
40 Contributions to the Solidarity Fund (FDS)
41 Contributions to the SNCF scheme (public railway company)

VI. Other payroll and workforce taxes
42 Payroll tax (1949-1967)
43 Payroll tax (“tax on wages”) (1968-2016)
44 Contributions for housing construction
45 Contributions to the National Fund for Housing (FNAL)
46 Employer’s participation to lifelong professional training
47 Apprenticeship tax (tax for the financing of apprenticeship)
48 Transport tax (VT) (contribution to public transports)
49 Exceptional solidarity tax on high wages (“75% tax”)
50 Employer’s contributions to the funding of trade unions

VII. Contributions levied specifically on supplements to base salary
51 Special tax on employer’s contributions to life-insurance contracts (1996-2012)
52 Contribution levied on various earnings supplements (“Forfait social”)
53 Special contribution on employer’s contribution to defined-benefits (DB) supplementary pension schemes
54 Contribution levied on options and shares granted for free

VIII. Contributions and taxes on self-employed: sales retailers and craftsmen
55 SSCs for sickness and maternity benefits (sales retailers and craftsmen)
56 SSCs for old-age insurance (sales retailers and craftsmen)
57 Contribution for complementary pension scheme (sales retailers and craftsmen)
58 SSCs for disability and death benefits (sales retailers and craftsmen)
59 Contribution to lifelong professional training (sales retailers and craftsmen)
60 SSCs for family benefits (independent workers)

IX. Contributions and taxes on self-employed: professionals (lawyers, physicians, etc.) and “auto-entrepreneurs”
61 SSCs for sickness and maternity benefits (professionals)
62 SSCs for old-age insurance (professionals)
63 Contribution for complementary pension scheme (professionals)
64 Contribution to lifelong professional training (professionals)
65 Self-employed specific scheme (auto-entrepreneurs)

X. SSCs reductions
66 Global reduction in SSCs (1993-2003)
67 Robien reductions (1996-1998)
68 Incentives to the reduction of worked time (“RTT”) (Aubry I)
69 Reduction in SSCs defined by the laws “Aubry II” (2000-2003)
70 General SSC reductions, so called Fillon reductions (2003-2015)
71 Tax credit for competitivness and employment (CICE)
72 Reduction in “family” contributions

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Archives

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