Table of content
Social security ceiling (1930-2016)
Social contributions
CSG - rates on work incomes
CSG - rates on replacement incomes
CRDS
Social security contributions (SSCs)
SSC (1930-1966)
SSCs for sickness, maternity, disability and death benefits (1967-2016)
Special SSC on pension benefits for sickness insurance
SSCs of the local sickness scheme of Alsace-Moselle (1967-2016)
SSCs for old-age benefits (1967-2016)
SSCs for widowhood insurance (1981-2004)
SSC for autonomy (CSA: Solidarity Contribution for Autonomy)
Additional SSC for autonomy (CASA: Additional solidarity Contribution for Autonomy)
SSCs for family benefits
SSCs for work accidents and professional diseases benefits (AT-MP), office contribution rates
SSCs for arduous working conditions
SSCs rebate for artists, physicians and journalists (1975-2016)
SSCs for artists (1960-1974)
SSCs for physicians working part-time (1961-1974)
SSCs for freelance journalists (1964-1974)
SSCs on unemployment benefits
Unemployment insurance scheme contributions
Unemployment insurance contribution
Contributions to the scheme of wage guarantee (AGS)
Contributions to the financial structure ASF (1984-2001)
Complementary pension schemes (private sector)
Pension contributions for non-executives (ARRCO)
Pension contributions for executives (AGIRC)
Contributions to the financial structure AGFF (2001-2016)
Contributions for the Guarantee of a minimum of retirement points (GMP) - cadres
Exceptional and temporary pension contribution (CET)
Complementary pension contributions
Contributions for the Association for the employment of executives (APEC)
Lump sum contributions for the Association for the employment of executives (APEC) (1975-2010)
Death contribution - executives
Contributions in the public sector
Health insurance contributions - central government
Health insurance contributions - local governments and hospital administration
Contributions for pensions - central government (employee contribution)
Contributions for pensions - central government (employer contribution)
Contributions to the scheme of Additional pension of the public sector (RAFP)
Contributions for pensions - local governments and hospitals (CNRACL scheme)
Contributions to the complementary pension of non-permanent workers of the public sector and of local representatives (IRCANTEC scheme)
Contributions to the Solidarity Fund (FDS)
Contributions to the SNCF scheme (public railway company)
Other payroll and workforce taxes
Payroll tax (1949-1967)
Payroll tax ("tax on wages") (1968-2016)
Contributions for housing construction
Contributions to the National Fund for Housing (FNAL)
Employer's participation to lifelong professional training
Apprenticeship tax (tax for the financing of apprenticeship)
Unique employer's participation to lifelong professional training and apprenticeship
Transport tax (VT) (contribution to public transports)
Exceptional solidarity tax on high wages ("75% tax")
Employer's contributions to the funding of trade unions
Contributions levied specifically on supplements to base salary
Special tax on employer's contributions to life-insurance contracts (1996-2012)
Contribution levied on various earnings supplements ("Forfait social")
Special contribution on employer's contribution to defined-benefits (DB) supplementary pension schemes
Contribution levied on options and shares granted for free
Contributions and taxes on self-employed: sales retailers and craftsmen
SSCs for sickness and maternity benefits (sales retailers and craftsmen)
SSCs for old-age insurance (sales retailers and craftsmen)
Contribution for complementary pension scheme (sales retailers and craftsmen)
SSCs for disability and death benefits (sales retailers and craftsmen)
Contribution to lifelong professional training (sales retailers and craftsmen)
SSCs for family benefits (independent workers)
Contributions and taxes on self-employed: professionals (lawyers, physicians, etc) and "auto-entrepreneurs"
SSCs for sickness and maternity benefits (professionals)
SSCs for old-age insurance (professionals)
Contribution for complementary pension scheme (professionals)
Contribution to lifelong professional training (professionals)
Self-employed specific scheme (auto-entrepreneurs)
SSCs reductions
Global reduction in SSCs (1993-2003)
Robien reductions (1996-2005)
Incentives to the reduction of worked time ("RTT") (Aubry I)
Reduction in SSCs defined by the laws "Aubry II" (2000-2003)
General SSC reductions, so called Fillon reductions (2003-2016)
Tax credit for competitivness and employment (CICE)
Tax credit on the payroll tax (CITS)
Reduction in SSCs for family benefits