7. Social Charges/Contributions in France

1. Basic Rules
2. Employers and Employees
3. Self-Employed
4. Retired Persons
5. Early Retirees
6. Social Charges (CSG/CRDS)

7.2. Employer/Employee Social Security Contributions in France

The following table shows the basic level of the main contributions that are payable by both employer and employee.

The rates have been averaged and summarised for ease of understanding.

However, the computation of the charges is fiercely complex.

There are slight variations in the rates, depending on the industry, size of the company, the type and status of the job, and the level of the remuneration. We have indicated some of the important variations in the table, notably those in relation to the minimum wage.

There are also many exemptions and reductions available to employers arising from government measures to stimulate employment and regenerate depressed areas.

Accordingly, there is probably no employer who pays the full amount for all their employees, so the figures should be used for general guidance only. There are some very minor contributions not included in the table.

Table: Employer and Employee Social Security Rates 2024

||Charge|Employer|Employee
|-----|----|----|
|Family Benefits|3.45%|0.0%
|Health/Sickness|13.00%/7.0%*|0.0%
|Social Charges (CSG/CRDS)|0.3%|9.28%
|Accident at Work|3%|0%
|Unemployment Benefit|4.05%|0%
|Main Pension|10.57%|7.30%
|Complementary Pension|17.67%|11.79%
|Total (say)|50%|29%

• In relation to family benefits a lower rate is payable up to salaries 3.5 times minimum wage.

• For health benefits a lower rate is payable where the employees earnings do not exceed 2.5 times the minimum wage.

• There is also some variation in pension contributions, depending on the level of earnings.

• The rate for accident at work varies by company size and risk.

Since September 2018 there is no employee unemployment benefit contribution.

In addition to these main contributions the employer and employee are also responsible for a number of other minor contributions, most of which only apply to those with nine or more employees, e.g. transport, accommodation, and training contributions.

Those with an employee share option or savings scheme exempt from social security contributions also pay a 2% tax on sums distributed under these schemes.

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