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)

7.4. Retired Persons

Retired expats from within the EEA reaching the official age of retirement and covered by an E121(now S1) are not liable for social security contributions on their pension income.

Your liability to the social charges CSG/CRDS is restricted to investment and rental income, as well as capital gains.

Nevertheless, many retired expats in France are incorrectly assessed for liability to the social charges on their pensions, notably CRDS. We discuss this issue in more detail at Social Charges and Retirement Pensions.

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

When you also consider that the income tax system in France is generous to those on low to middle range incomes, it is no wonder that many commentators consider France a tax haven for retired persons from within the EU!