7. Social Security Contributions in France

1. 7.1. Basic Rules of French Social Security
   7.2. Employers and Employees in France
   7.3. Self-Employed
   7.4. Retired Persons
   7.5. Early Retirees
   7.6. Social Charges (CSG/CRDS)

7.5. Early Retirees and French Social Security Contributions

If you are an early retiree to France you will not be liable for the main social security contributions on your early retirement pension.

Nevertheless, you will pay the so called 'social charges' (CSG/CRDS) on investment and rental income, as well as capital gains. Unless you have a government service pension taxed in the UK, you will also be liable for the social charges on your early retirement pension, although this rule seems to be variously applied by the tax offices in France. We discuss this more in the next section on the social charges.

Whilst you are covered by an E106, you will not be liable for the social charges on your early retirement pension. Once your E106 cover ceases, you will need to take out private health insurance, but at the expiry of 5 years residence you can then join the French health system, and be liable for the health contribution on your early retirement pension and other income. You can read more here.