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 in France
   7.5. Property and Investment Income in France
   7.6. Social Welfare Levy in France

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7.4. French Social Security Contributions for Retired Persons

If you become resident in France, and in receipt of a pension, the rules that apply in relation to social security contributions will depend on whether or not you have reached the official age of retirement.


i. Retired Persons in France

Retired expats from within the EU reaching the official age of retirement and covered by an E121 are not liable for social security contributions, or the social welfare levy, on their state pension, government service, or private pension.

Nevetheless, you will be liable for the social welfare levy on investment and rental income, as well as capital gains.

You will not be liable for compulsory health insurance contributions, as you will be covered through E121 arrangements.


ii. Under the Age of Retirement

If you are under the official age of retirement then you will pay the social welfare levy on investment and rental income, as well as capital gains.

Whilst you are covered by an E106, you are not liable for the levy on your early retirement pension.

Your subsequent liability to the levy then depends on your cirumstances, which we discuss more in 7.6 below.

Remember also, as we stated earlier, a government service pension is liable to UK income tax, whilst a private/occupational pension is taxed entirely in France.

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