Social Security Contributions

All trainees are subject to URSSAF, transportation, and CSG/CRDS contributions. URSSAF contributions are based on régime codes, but for trainees it is not necessary to enter the code. The system assigns the correct régime code based on such factors as the trainee's compensation level, whether training is mandatory or non-mandatory, and the work accident coverage.

Trainees are not subject to contributions for ASSEDIC, ARRCO/AGIRC, contingency funds, training tax, or levies.

Initially, the system triggers all contribution deductions. Then, a generation control for each contribution checks whether the payee is a trainee. Payment is not processed for contributions that do not apply to trainees. Transportation contributions are triggered by checking whether URSSAF contributions are being paid, because both have the same conditions of eligibility.

Description	Social Security Contributions: Payee's Part	Social Security Contributions: Employer's Part	CSG / CRDS
Compensation ≤ 30% of the SMIC: AT risk covered	Not Liable	Not Liable	Not Liable
Compensation ≤ 30% of the SMIC: AT risk not covered	Not Liable	Liable for 25% of the SMIC	Not Liable
Compensation > 30% of the SMIC: AT risk covered	Liable	Liable except for AT deduction	Liable
Compensation > 30% of the SMIC AT risk not covered	Liable	Liable	Liable

Some contributions can be paid on 25 percent of the SMIC even if the payee doesn't receive any compensation.

Description	Social Security contributions: Payee's Part	Social Security contributions: Employer's Part	CSG / CRDS
Training not compensated	No Contributions	Liable on 25% of the SMIC	No Contributions
Training compensated: compensation ≤ 25% of the SMIC	Not Liable	Liable on 25% of the SMIC + benefits in kind	Not Liable
Training compensated: compensation ≥ 25% of the SMIC	Liable	Liable	Liable

In this case, AT contributions are paid when the employer contributes on 25 percent of the SMIC or on the complete compensation.