France Statutory social-insurance contributions

What this value means

Verified as at 8 August 2026. Rate set effective 1 January 2026; mid-2026 events were specifically checked (see "scheduled_changes") and none moves a rate in this record. RESIDENCE-STATUS DEPENDENCE — the axis most often missed. French contribution liability does NOT depend on nationality, but it DOES depend on tax residence, and the two are not the same thing. Two branches turn on it: (1) Employees who are covered on a compulsory basis by French health insurance (CSS art. L. 160-1) but do NOT meet the residence conditions of CSS art. L. 136-1, and employees wholly or partly exempt from French direct taxation under an international convention, fall within CSS art. L. 131-9. For them CSS art. D. 242-3 alinéa 2 imposes an EMPLOYEE maladie contribution of 5,50 % on total gross, uncapped, with the employer staying on the ordinary 13 %. (2) That 5,50 % is a SUBSTITUTE, not an addition. CSS art. L. 136-1 (read verbatim) makes CSG liability conditional on being BOTH "domiciliées en France pour l'établissement de l'impôt sur le revenu" AND "à la charge... d'un régime obligatoire français d'assurance maladie" — cumulative conditions. A person within L. 131-9 fails the first, so owes no CSG (9,20 %). Ordonnance n° 96-50 art. 14 defines the CRDS payer by cross-reference to the persons designated in L. 136-1, so no CRDS (0,50 %) either. Net effect on the payslip: +5,50 % employee maladie, −9,70 % CSG/CRDS. An engine that ignores this gets three lines wrong at once. The Alsace-Moselle 1,30 % is a third status axis, but a geographic one — it keys to the place of work, not to residence or tax status, and so applies to L. 131-9 employees too. CEILING ARCHITECTURE — France runs FOUR concurrent ceilings off the same PASS, and conflating any two is the classic failure. PASS 2026 = 4 005 €/month, 220 €/day (arrêté du 22 décembre 2025, NOR CPPS2536168A, art. 1, read verbatim); 48 060 €/year is 12 × monthly, not a figure the arrêté states. (1) 1 PASS caps vieillesse plafonnée, Agirc-Arrco tranche 1, CEG tranche 1, Fnal for sub-50 employers, and the 1,50 % cadre prévoyance. (2) 4 PASS (16 020 €/mo; 192 240 €/yr) caps assurance chômage, AGS and APEC — and separately caps the CSG/CRDS 1,75 % abatement. (3) 8 PASS (32 040 €/mo; 384 480 €/yr) caps Agirc-Arrco tranche 2, CEG tranche 2 and CET, above which supplementary pension stops entirely. (4) Uncapped: maladie (both the 13 % employer and the 5,50 % non-resident employee rate), vieillesse déplafonnée, allocations familiales, AT/MP, CSA, dialogue social, Fnal at 50+, régime local Alsace-Moselle, and CSG/CRDS themselves. The monthly ceiling is proratised for part-time and incomplete months with annual régularisation progressive. CEILING vs THRESHOLD, kept strictly apart. The 4 PASS figure on CSG/CRDS is a cap on the 98,25 % ABATEMENT, not on the contribution — above it CSG is charged on 100 % of gross and keeps running with no ceiling. Treating 192 240 € as a CSG stop is the most expensive single error available here. The CET's 1 PASS figure is a LIABILITY TRIGGER, and this is now confirmed at the instrument rather than inferred from a barème footnote: ANI du 17 novembre 2017 art. 37 conditions the CET on "les participants dont la rémunération excède le plafond" and then applies it "sur les tranches 1 et 2" — below the PASS nothing is due; above it the charge falls on the whole tranche 1 + 2 base from the first euro, not on the excess. The 11-employee figure on versement mobilité and the 50-employee figure on Fnal are registration/size thresholds, not ceilings — and the Fnal threshold changes the base as well as the rate. THE 2026 CONSOLIDATED-TEXT TRAP. Urssaf's own private-sector rate table, stamped "mis à jour le 01 janvier 2026", still prints "Assurance maladie — Taux réduit à 7 % / Taux plein à 13 %" and "Allocations familiales — Taux réduit à 3,45 % / Taux plein à 5,25 %". Those reduced rates are NOT operative for an ordinary private employer in 2026, and this is provable at the instrument: CSS art. D. 242-3 carries only 13 %, CSS art. D. 241-3-1 carries only 5,25 %, and décret n° 2025-887 du 4 septembre 2025 art. 1 expressly abrogates CSS art. D. 241-1-2 and D. 241-3-2 (the reduced-rate articles) while striking the cross-reference to D. 241-3-2 out of D. 241-3-1. LFSS 2025 art. 18 folded the relief into a single réduction générale dégressive unique (RGDU). Urssaf's own 24 November 2025 notice instructs employers to stop using CTP 637 and 437. Operative 2026 values: maladie 13,00 % and allocations familiales 5,25 % flat. The reduced rates survive only where a degressive relief OTHER than the RGDU applies (e.g. zoned exonerations) and for certain special regimes (SNCF, RATP, IEG). RATE THAT MOVED AND IS EASY TO MISS. Employer vieillesse déplafonnée rose from 2,02 % to 2,11 % on 1 January 2026 (décret n° 2025-1446 du 31 décembre 2025 art. 1, confirmed in the current text of CSS art. D. 242-4). Employee rates were unchanged. THE RGDU. From 1 January 2026 the general relief applies to pay below 3 SMIC (previously 1,6 SMIC), with maximum coefficients of 0,3981 for employers subject to Fnal at 0,10 % (under 50 employees) and 0,4021 for employers subject to Fnal at 0,50 % (50 and above), each being T min 0,0200 plus T delta (0,3781 / 0,3821); construction-sector employers use T delta 0,3773 / 0,3813. Formula and parameters at CSS art. D. 241-7 as rewritten by décret n° 2025-887 art. 1, with exponent P = 1,75 and an annual SMIC computed on a 1 820-hour basis. THE SMIC PARAMETER IS FROZEN: the SMIC rose to 12,31 €/h on 1 June 2026, but décret n° 2026-509 du 12 juin 2026 fixes the RGDU SMIC parameter at its 1 January 2026 value of 12,02 €/h for the whole of 2026 and refuses any uplift beyond 218 days for forfait-jours staff. So the 3-SMIC RGDU exit point for 2026 is built on 12,02 €/h × 1 820 h × 3 = 65 629,20 € annual gross for a full-year full-time employee — that multiplication is arithmetic on published parameters, and the proratisation rules mean it must be recomputed per employee rather than used as a flat cut-off. The RGDU is an employer relief computed on top of the rates above, not a rate change; any gross-to-net engine that reports employer cost must model it separately. DEDUCTIBILITY. Employee contributions to vieillesse, Agirc-Arrco, CEG, CET, APEC and the Alsace-Moselle régime local are deductible from taxable salary, as is 6,80 of the 9,20 CSG points (CGI art. 154 quinquies I, read verbatim: "à hauteur de 6,8 points"). The remaining 2,40 CSG points and the whole 0,50 % CRDS are NOT deductible and are added back into the taxable base. Consequence: the gross-to-net calculation subtracts all 9,70 % of CSG+CRDS, but the taxable-salary figure adds back 2,90 %. Modelling CSG/CRDS as one combined 9,70 % line yields correct net pay and an incorrect taxable base, which then corrupts the prélèvement à la source. CSG DID NOT MOVE FOR SALARIES IN 2026 — but it did for capital. CSS art. L. 136-8 was amended with effect from 27 June 2026 by loi n° 2026-534 du 25 juin 2026, raising CSG on certain revenus du patrimoine et produits de placement from 9,2 % to 10,6 % (total prélèvements sociaux 17,2 % → 18,6 %, with a carve-out list at a new IV). The revenus d'activité rate at L. 136-8 I, 1° remains 9,2 %, verified in the current text. Payroll is unaffected; anyone reading a "CSG rose in 2026" headline must not apply it to salary. AGIRC-ARRCO — WHICH ARTICLE DOES WHAT. The ANI du 17 novembre 2017 relatif au régime AGIRC-ARRCO separates four things that are routinely conflated: art. 32 defines tranches 1 and 2; art. 34 fixes the taux de cotisations and states that the contributions d'équilibre defined at art. 37 generate no points; art. 35 fixes the taux de calcul des points (6,20 % T1, 17 % T2); art. 36 fixes the pourcentage d'appel at 127 % applied to the art. 35 rates, with the called rates "arrondis au centième"; art. 37 institutes BOTH the CEG (2,15 % T1, 2,70 % T2) and the CET (0,35 % on T1+T2, conditional on exceeding the PASS); art. 38 fixes the 60 % employer / 40 % employee split for both tranches, with employers free to be more generous. Two operational consequences: the 127 % taux d'appel applies ONLY to the retraite rates of art. 35 and must never be applied to CEG or CET; and there is no rounding rule favouring the employee — the employer/employee figures are plain rounding of 60 % and 40 % of the called rate, and in tranche 1 the rounding runs against the employee (7,87 × 0,40 = 3,148 → 3,15). Use the published barème splits rather than recomputing. EMPLOYER-ONLY BRANCHES THAT ARE GENUINELY PRESENT. AT/MP, allocations familiales, CSA, assurance chômage, AGS, Fnal, contribution au dialogue social, versement mobilité, the training/apprenticeship levies, and the 1,50 % cadre prévoyance are all employer-borne with rate_employee 0. They never appear as payroll deductions but they are mandatory statutory charges and are listed so the branch is visibly present. CATEGORY- AND STATUS-DEPENDENT LIABILITY. Cadre status governs APEC (0,06 %) and the 1,50 % tranche 1 prévoyance — neither is due for non-cadres. Temporary-work agencies pay AGS at 0,03 % instead of 0,25 %. CDD contracts attract the 1 % CPF-CDD levy. Employee unemployment contributions survive only for intermittents du spectacle, Monaco-based employees and certain expatriates. Tax residence governs the 5,50 % employee maladie rate and, inversely, CSG/CRDS liability. Nationality governs nothing; EU/bilateral detachment certificates (A1 or equivalent) can exempt a posted worker entirely. BRANCHES WITH NO NATIONAL RATE, CORRECTLY RETURNED AS NULL. AT/MP (risk-rated per establishment by the Carsat, individual/mixed/collective tariff plus fixed majorations), versement mobilité (set by each local transport authority, keyed to the workplace commune, several rates at once for a multi-site employer), complémentaire santé (an insurer's premium with a statutory 50 % minimum employer share, not a percentage of pay), and the grouped training/apprenticeship levies (a size- and contract-dependent bundle). A single national number for any of these would be an invention. SCOPE EXCLUSIONS. Excluded: the taxe sur les salaires (due only from employers not liable to VAT on at least 90 % of turnover, progressive 4,25 %/8,50 %/13,60 %); the forfait social (8 % or 20 %, due on prévoyance premiums, épargne salariale and similar, not on ordinary salary); the contribution supplémentaire à l'apprentissage (250+ employees, quota-based); the OETH disabled-employment levy (20+ employees, headcount-based, not a payroll percentage); the LFSS 2026 levy on organismes complémentaires (2,05 %, an insurer-level tax not a payroll contribution); agricultural employees (MSA, separate collector, partly different rates and effective dates — note MSA's Alsace-Moselle maladie rate changed at 1 July 2026); civil servants and the special regimes (SNCF, RATP, IEG); and the overseas territories with their own regimes. SUB-NATIONAL VARIATION: Not uniform. Three distinct geographic variations, all keyed to the PLACE OF WORK, not the employee's residence — which is what distinguishes them from the residence-keyed 5,50 % non-resident maladie rate, an entirely separate axis. FR-67 (Bas-Rhin), FR-68 (Haut-Rhin), FR-57 (Moselle) — the Alsace-Moselle régime local. An additional employee-only maladie contribution of 1,30 % on total gross, uncapped, with no employer counterpart, maintained for 2026 by the Instance de gestion's conseil d'administration on 19 December 2025. Because liability keys to the establishment, it applies to non-resident (L. 131-9) employees working in the three departments as well, on top of their 5,50 %. The same three departments also get a reduced taxe d'apprentissage: part principale 0,44 % with no solde, against 0,59 % + 0,09 % elsewhere, and a distinct AT/MP tarification published by Ameli. Beware stale secondary sources still printing the pre-April-2022 rate of 1,50 %. Versement mobilité — varies by commune throughout mainland France and overseas. Each autorité organisatrice de la mobilité sets its own rate by deliberation within statutory population-band caps, from roughly 0,10 % to over 3 % (Île-de-France, ISO FR-IDF, sits at the top of the range under CGCT art. L. 2531-2, a separate legal basis from the rest of the country). Due only from employers with 11 or more employees inside the relevant perimeter. A multi-site employer owes several different rates in the same month. Urssaf publishes a lookup tool rather than a table. Overseas — Guadeloupe (FR-971), Martinique (FR-972), Guyane (FR-973), La Réunion (FR-974) and Mayotte (FR-976) are outside the scope of the rates above. Mayotte in particular runs a substantially separate social security regime with its own rates and its own ceiling; the other DOM apply general-regime rates but with distinct exonération schemes (LODEOM) that change the effective employer burden. Saint-Pierre-et-Miquelon, Saint-Martin, Saint-Barthélemy, New Caledonia, French Polynesia and Wallis-et-Futuna have their own regimes entirely and were not researched. AT/MP is not a subdivision variation but an establishment-level one — the rate varies per establishment, not per region (subject to the separate Alsace-Moselle tarification method). WHAT WE DO NOT PUT A NUMBER ON: AT/MP employer rate — no national rate exists. Set individually per establishment by the Carsat/Cramif/CGSS from the activity risk code and, above 19 employees, the establishment's own claims history, plus fixed M1/M2/M3 majorations. A national average of roughly 2 % circulates but is not lawful for any individual employer. Must come from the employer's Carsat notification. Versement mobilité — no national rate. Each autorité organisatrice de la mobilité sets its own by deliberation within population-band caps; rates run from roughly 0,10 % to over 3 %. Keyed to the workplace commune, so a multi-site employer owes several rates concurrently. Resolvable only per establishment. Complémentaire santé obligatoire — no rate at all. Mandatory in substance (statutory minimum benefit basket, employer must fund at least 50 %), but the amount is an insurer's premium set by the chosen contract and branch agreement, not a percentage of pay. Training and apprenticeship levies — returned as a grouped branch with a null employer rate because it is a bundle of size- and contract-dependent components (0,55 %/1,00 % CFP, 0,59 % + 0,09 % taxe d'apprentissage with an Alsace-Moselle variant, 1 % CPF-CDD on fixed-term contracts only). Component values are given in the branch note; no single rate would be truthful. Assurance chômage 4,00 % is stated as the default rate. I have not asserted a rate for the seven bonus-malus sectors, where the applicable rate is modulated per firm between 3,00 % and 5,05 % and is notified individually. NO LONGER REFUSED (previously withheld, now served): the SMIC-denominated RGDU threshold. The prior pass declined to put a figure on it. The parameters are published and citable — décret n° 2026-509 du 12 juin 2026 freezes the RGDU SMIC parameter at 12,02 €/h for the whole of 2026 notwithstanding the 1 June 2026 SMIC rise to 12,31 €/h, and CSS art. D. 241-7 uses a 1 820-hour annual basis. Those figures are now in the notes, with the 3-SMIC product identified as arithmetic on them and flagged as requiring per-employee proratisation rather than use as a flat cut-off. The 1,50 % cadre prévoyance obligation is served but its instrument (ANI du 17 novembre 2017 relatif à la prévoyance des cadres, art. 1) was not read at source. The rate is corroborated by multiple insurer and professional publications; the article number is reported as they give it, not as something I verified. This is the one secondary-confidence item in an otherwise primary record. The APEC convention text was likewise not read; the 0,06 % / 0,036 / 0,024 split and the 4 PASS base come from the administering federation's own 2026 barème, which is an authority source but not the instrument. ALREADY LEGISLATED, NOT YET IN FORCE: Nothing enacted changes any rate in this record after 1 January 2026, and the mid-2026 events that could have done so have been checked as at 8 August 2026 and cleared: (1) AGS held. The AGS conseil d'administration met on 23 June 2026 and maintained 0,25 % at 1 July 2026 (0,03 % for entreprises de travail temporaire). Confirmed on the AGS's own site. Next review 1 January 2027 — this remains the branch most likely to move mid-year, and it moves by board decision with no Journal officiel publication. (2) Alsace-Moselle held. The Instance de gestion's conseil d'administration met on 19 December 2025 and left the cotisation at 1,30 % for 2026. Note that the AGRICULTURAL régime local (MSA) did change its Alsace-Moselle maladie rate at 1 July 2026 — that is a different scheme and is out of scope here; do not let it contaminate the general-regime figure. (3) CSG rose in 2026 but not on salary. Loi n° 2026-534 du 25 juin 2026 amended CSS art. L. 136-8 with effect from 27 June 2026, taking CSG on certain revenus du patrimoine et produits de placement from 9,2 % to 10,6 %. The revenus d'activité rate stays at 9,2 %. CGI art. 154 quinquies was touched by the same law (art. 65 V) but still deducts 6,8 points on activity income. (4) RGDU SMIC parameter frozen. The SMIC rose to 12,31 €/h on 1 June 2026; décret n° 2026-509 du 12 juin 2026 (JO 14 June) fixes the RGDU SMIC parameter at 12,02 €/h for all of 2026. This changes the relief, not any rate, but any engine that auto-tracks the SMIC into the RGDU formula is now over-relieving and must be pinned. (5) LFSS 2026 = loi n° 2025-1403 du 30 décembre 2025. Its payroll-facing measures (2,05 % levy on complementary health insurers, 40 % employer contribution on severance and retirement indemnities, extension of the overtime flat deduction to 250+ employee firms, +10 points on hidden-work penalties from 1 June 2026) do not alter any branch rate in this record. Re-verify deadlines, in priority order. (1) AGS — 1 January 2027 board review. (2) PASS — reset every 1 January by arrêté published in late December; the 2027 arrêté should appear around 20–24 December 2026 and will move all four ceilings at once. Remember it fixes only monthly and daily values. (3) Agirc-Arrco barème — republished each January; the ANI rates (art. 35 6,20/17,00, art. 36 127 %, art. 37 CEG 2,15/2,70 and CET 0,35) are conventional and stable, but the tranche boundaries move mechanically with the PASS. (4) Régime local Alsace-Moselle — board decision, typically announced mid-to-late December. (5) Assurance chômage — governed by the convention du 15 novembre 2024 (agréée 19 décembre 2024); any further change would come by avenant plus arrêté d'agrément, so watch Unédic circulaires. (6) LFSS 2027, expected to be voted around December 2026, is the main vehicle for any new branch-level change; France's recent budget instability means the reduced-rate abolition was politically contested, so confirm it has not been reversed before relying on the 13 % / 5,25 % flat rates for 2027. (7) RGDU parameters for 2027 — the 2026 SMIC freeze is a one-year measure and will need re-reading. SOURCING CAVEATS: Two items in this record rest on authority or professional sources rather than on the instrument, and are flagged in-branch: the 1,50 % cadre prévoyance obligation (ANI du 17 novembre 2017 relatif à la prévoyance des cadres, art. 1 — article number reported as professional sources give it, not verified at source) and the APEC 0,06 % (taken from the Agirc-Arrco 2026 barème, which is the collecting authority, rather than from the APEC convention). Everything else in this record was read on Légifrance or on the administering body's own site. Urssaf's rate page (www.urssaf.fr/.../taux-cotisations-secteur-prive.html) refuses non-browser clients with ECONNRESET; it renders normally in a real browser. It is cited in source_name but source_url points at Légifrance so that the served URL resolves for machine clients. The maladie_salariale_non_residents branch carries rate_employer 13 for completeness, but that 13 % is the SAME employer contribution already carried in the maladie branch. A consuming engine must not sum the two. The Agirc-Arrco 2026 barème prints its APEC annual ceiling as "192 400 € par an" against "16 020 € par mois". That is an authority typo; 4 × 48 060 = 12 × 16 020 = 192 240 €, which is what this record serves. Rounding of the Agirc-Arrco employer/employee splits should be taken from the published barème, not recomputed: ANI art. 36 requires only that the called rate be rounded to the hundredth and says nothing about how the 60/40 split rounds. Researched against primary instruments and then attacked by an independent adversarial verification pass before being served (2026-08-08). Where that pass found a defect, the correction it proved from the instrument has been applied. Employee and employer shares are stated separately: the employee figure is what leaves the payslip, the employer figure is cost of employment and is not a deduction.

Get it programmatically

curl https://euroref.dev/v1/fr/social-contributions
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://euroref.dev/v1/fr/social-contributions/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/fr/social-contributions

Other France series: Policy interest rate (ECB deposit facility rate) · Value added tax (TVA) · VAT registration threshold · Statutory minimum wage (SMIC horaire brut) · Public holidays (jours fériés) · Consumer price inflation (IPC, year-on-year) · Corporate income tax (impôt sur les sociétés) · Personal income tax (impôt sur le revenu) · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive)