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7. Social Security Contributions in France
7.2. Employer/Employee Social Security Contributions in FranceThe following table shows the basic level of the main contributions that are payable by both employer and employee.
There are also many exemptions and reductions available to employers arising from government measures to stimulate employment and regenerate depressed areas. 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. The OECD estimates that employer social security contribution in France amount to an average of around 30% of an employees salary. Although this is lower than the headline number of around 50% in the table, it is still one of the highest in the world.
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. 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. Next: Self-Employed Back: Basic Rules Couldn't find what you are looking for? Search again now!! The IFP Guides are published for general information only. Please visit our Disclaimer for full details. |
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