7. Social Security Contributions in France

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

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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 shown are based on a percentage of salary. They have been averaged and summarised for ease of understanding.

Therefore, in practice, you will find that there are slight variations in the rates, depending on the industry, the job and the level of the remuneration.

The employer rates are also lower on wages on or around the minimum wage, or for part time employees.

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.


Table: Employer and Employee Rates

Charge	Employer	Employee
Family Benefits	5.40%	0%
Health/Sickness	12.80%	0.75%
Social Welfare Levy	0%	8.0%
Accident at Work	3%	0%
Unemployment Benefit	4.40%	2.40%
Main Pension	9.90%	6.75%
Comp Pension	16.45%	11%
Total (say)	52%	29%

In addition to these main contributions the employer is 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.

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