Understanding URSSAF Contributions

URSSAF are regular contributions paid by both the payee and employer to cover retirement, sickness, workplace accidents, family benefits, old age benefits, solidarity, and FNAL. Most URSSAF contributions are calculated as a percentage of a funding base (calculation rule = percentage x base). In some cases, contributions may apply to a reduced base, and some contribution classes may qualify for reduced rates or exemption from paying contributions.

This section discusses:

• Bases.

• Rates.

• Ceilings.

• Contribution classes.