Plan du site Series of Contribution rate and Guaranteed minimum wages
- Amount of the gross hourly minimum wage (SMIC)
- Rate of social contributions (wage share) - Concerning non-executive supplementary pensions (before 65 years) - AGFF - On the portion of the wage that is less than 1 cap – Stopped series
- Rate of social contributions (employer's share) - For social security - Family allowances - For wages below 1.6 times the minimum wage - Stopped series
- Rate of social contributions (wage share) - Social contributions rate for the supplementary pension of management staff (before 65 years) - AGFF - Bracket B on the portion of the wage that ranges between 1 and 4 caps – Stopped series
- Gross monthly amount of the minimum wage (SMIC) for 35 hours of work per week (151.67 hours per month)
- Social security contribution rate (employer’s share) for the Autonomy Solidarity Contribution (CSA): applied to the total salary
- Social security contribution rate (employer’s share) for family allowances: for wages below 3.5 times the minimum wage (Smic) until 31/12/2024, for wages below 3.3 times the minimum wage between 01/01/2025 and 31/12/2025 - Stopped series
- Social security contribution rate (employee’s share) for old-age insurance: applied to the total salary
- Rate of social contributions (employer's share) - Social contributions rate for the supplementary pension of management staff - Bracket C on the portion of the wage that ranges between 4 and 8 caps – Stopped series
- Rate of social contributions (employer's share) - For social security - Family allowances - For wages above 1.6 times the minimum wage - Stopped series
- Amount of the gross hourly minimum wage (SMIC) in the overseas departments (excluding Mayotte)
- Social security contribution rate (employer’s share) for old-age insurance: applied to the portion of the salary below 1 ceiling
- Net monthly amount of the minimum wage (SMIC) for 35 hours of work per week (151.67 hours per month), after deduction of CSG and CRDS
- Rate of the Contribution for the Repayment of Social Debt (CRDS) (employee’s share): applied to 98.25% of the gross salary
- Social security contribution rate (employer’s share) for family allowances: for wages above 3.5 times the minimum wage (Smic) until 31/12/2024, for wages above 3.3 times the minimum wage between 01/01/2025 and 31/12/2025, for all wages from 01/01/2026 onward
- Social security contribution rate (employee’s share) for the Agirc-Arrco supplementary pension scheme: tranche 1, applied to the portion of the salary up to 1 ceiling
- Rate of social contributions (wage share) - Concerning non-executive supplementary pensions - On the portion of the wage that is less than 1 cap – Stopped series
- Gross interprofessional minimum wage (SMIC): percentage increase
- Rate of social contributions (employer's share) - Concerning non-executive supplementary pensions - On the portion of the wage that ranges between 1 and 3 caps – Stopped series
- Rate of social contributions (employer's share) - Concerning non-executive supplementary pensions - On the portion of the wage that is less than 1 cap – Stopped sereis
- Wage guarantee insurance (AGS) contribution rate (employer’s share): applied to the portion of the salary below 4 ceilings
- Rate of social contributions (wage share) - For insurance against unemployment - APEC (executives) - On the portion of the wage that ranges between 1 and 4 caps - Stopped series
- Social security contribution rate (employee’s share) for old-age insurance: applied to the portion of the salary below 1 ceiling
- Rate of social contributions (employer's share) - For social security - Family allowances - On full wage - Stopped series
- Rate of social contributions (wage share) - Social contributions rate for the supplementary pension of management staff - Bracket B on the portion of the wage that ranges between 1 and 4 caps – Stopped series
- Amount of the monthly Social Security ceiling
- Rate of social contributions (wage share) - Social contributions rate for the supplementary pension of management staff (before 65 years) - AGFF - Bracket A (ARRCO) - On the portion of the wage that is less than 1 cap – Stopped series
- Rate of social contributions (employer's share) - Concerning non-executive supplementary pensions (before 65 years) - AGFF - On the portion of the wage that ranges between 1 and 3 caps – Stopped series
- General balance contribution (CEG) rate (employer’s share) for the Agirc-Arrco scheme: tranche 2, applied to the portion of the salary between 1 and 8 ceilings
- Rate (wage share) of the Contribution for the Reimbursement of the Social Debt (CRDS) - On 97% of gross wage - Stopped series
- Employee social contribution rate for non-executives, excluding CSG and CRDS: for salaries below 1 Social Security ceiling
- Technical balance contribution (CET) rate (employee’s share) for the Agirc-Arrco scheme: if the salary exceeds 1 ceiling, applied to the portion of the salary up to 8 ceilings
- Rate (wage share) of the generalized social contribution (CSG) - On 97% of gross wage - Stopped series
- Guaranteed minimum amount
- Unemployment insurance contribution rate (employer’s share): applied to the portion of the salary up to 4 ceilings
- Supplementary non-executive employee pension (value of the ARRCO point, in euros) – Stopped series
- Rate of social contributions (wage share) - Concerning non-executive supplementary pensions - On the portion of the wage that ranges between 1 and 3 caps – Stopped series
- Social security contribution rates (employer’s share) for retirement – APEC (executives): applied to the portion of the salary up to 4 ceilings
- Rate of social contributions (employer's share) - Contribution hardness - On full wage – Stopped series
- Social security contribution rate (employer’s share) for the apprenticeship tax: applied to the total salary
- Social security contribution rate (employee’s share) for the Agirc-Arrco supplementary pension scheme: tranche 1, applied to the portion of the salary up to 1 ceiling
- Rate of social contributions (wage share) - For insurance against unemployment - APEC (executives) - Annual flat rate payment - In euros - Stopped series
- General balance contribution (CEG) rate (employee’s share) for the Agirc-Arrco scheme: tranche 2, applied to the portion of the salary between 1 and 8 ceilings
- Supplementary pension: service value of the Agirc-Arrco point
- Social security contribution rate (employee’s share) for health, maternity, disability, and death insurance: applied to the total salary
- Social security contribution rate (employer’s share) for health, maternity, disability, and death insurance: for all wages up to 31/12/2018; for wages above 2.5 times the minimum wage (Smic) from 01/01/2019; for wages above 2.25 times the minimum wage between 01/01/2025 and 31/12/2025; for all wages from 01/01/2026 onward.
- Rate of social contributions (employer's share) - For insurance against unemployment - APEC - On the portion of the wage that ranges between 1 and 4 caps - Stopped series
- Gross hourly minimum wage (SMIC) in Mayotte
- Supplementary executive pension AGIRC (value of the pension point, in euros) – Stopped series
- Social security contribution rate (employer’s share) for the National Housing Assistance Fund (Fnal): applied to the total salary (for companies with 20 employees or more until 2019, and 50 employees or more from 2020 onward)
- Rate of social contributions (employer's share) - Social contributions rate for the supplementary pension of management staff (before 65 years) - AGFF - Bracket A (ARRCO) - On the portion of the wage that is less than 1 cap – Stopped series
- Rate of social contributions (employer's share) - Additional contribution to development of apprenticeships - Stopped series
- General balance contribution (CEG) rate (employer’s share) for the Agirc-Arrco scheme: tranche 1, applied to the portion of the salary up to 1 ceiling
- Rate of social contributions (employer's share) - Social contributions rate for the supplementary pension of management staff (before 65 years) - AGFF - Bracket B on the portion of the wage that ranges between 1 and 4 caps – Stopped series
- Supplementary pension contribution rate (employer’s share) for the Agirc-Arrco scheme: tranche 1, applied to the portion of the salary up to 1 ceiling
- Supplementary pension contribution rate (employer’s share) for the Agirc-Arrco scheme: tranche 2, applied to the portion of the salary between 1 and 8 ceilings
- Rate of social contributions (wage share) - Social contributions rate for the supplementary pension of management staff - Bracket C on the portion of the wage that ranges between 4 and 8 caps – Stopped series
- Rate of social contributions (wage share) - Concerning non-executive supplementary pensions (before 65 years) - AGFF - On the portion of the wage that ranges between 1 and 3 caps – Stopped series
- Technical balance contribution (CET) rate (employer’s share) for the Agirc-Arrco scheme: if the salary exceeds 1 ceiling, applied to the portion of the salary up to 8 ceilings
- Rate of social contributions (employer's share) - Social contributions rate for the supplementary pension of management staff - Bracket B on the portion of the wage that ranges between 1 and 4 caps – Stopped series
- Social security contribution rate (employer’s share) for the vocational training contribution: applied to the total salary (for companies with 20 or more employees until 2015, and with 11 or more employees from 2016 onward)
- General balance contribution (CEG) rate (employee’s share) for the Agirc-Arrco scheme: tranche 1, applied to the portion of the salary up to 1 ceiling
- Social security contribution rates (employee’s share) for retirement – APEC (executives): applied to the portion of the salary up to 4 ceilings
- Supplementary pension contribution rate (employee’s share) for the Agirc-Arrco scheme: tranche 2, applied to the portion of the salary between 1 and 8 ceilings
- Social security contribution rate (employer’s share) for the employer’s contribution to the construction effort (PEEC): applied to the total salary (for companies with 20 employees or more until 2019, and 50 employees or more from 2020 onward)
- Rate of social contributions (employer's share) - Concerning dwellings construction - National Fund for Housing Assistance - On the portion of the wage that is less than the cap (for all companies) - Stopped series
- Rate of social contributions (employer's share) - Social contributions rate for the supplementary pension of management staff - Bracket A (ARRCO) - On the portion of the wage that is less than 1 cap – Stopped series
- Social security contribution rate (employer’s share) for health, maternity, disability, and death insurance: for all wages up to 31/12/2018; for wages below 2.5 times the minimum wage (Smic) from 01/01/2019; for wages below 2.25 times the minimum wage between 01/01/2025 and 31/12/2025 - Stopped series
- Rate of the General Social Contribution (CSG) (employee’s share): applied to 98.25% of the gross salary
- Social security contribution rate (employer’s share) for old-age insurance: applied to the total salary
- Rate of social contributions (employer's share) - Concerning non-executive supplementary pensions (before 65 years) - AGFF - On the portion of the wage that is less than 1 cap – Stopped series
- Unemployment insurance contribution rate (employee’s share): applied to the portion of the salary up to 4 ceilings
- Rate of social contributions (wage share) - Social contributions rate for the supplementary pension of management staff - Bracket A on the portion of the wage that is below 1 cap – Stopped series
- Rate of social contributions (employer's share) - For insurance against unemployment - APEC - Annual flat rate payment - In euros - Stopped series