About this Playbook

Use this playbook to understand the French social security contributions. French legal employers are obligated to calculate and declare a set of social security contributions for their employees.

These contributions are meant to fund social security benefits for the employees, such as payment of indemnities during absences or funding of pension schemes.

These contributions can be either:

These processes are available in the French payroll product:

• Definition of statutory balances that serve as bases for the calculation of Social Security Contributions
• Definition of automatic mechanism of feeding of the balances for customer created elements starting from the element classification of the same. Customers will have the possibility of modifying balance feeds to account for the specificity of some customer element.
• Splitting of contribution bases in bands when required by the specific contribution.
• Calculation of bases reductions when eligible for employee profile (e.g., trainees).
• Calculation of contributions applying the prescribed rates in accordance to contribution type and employee profile.
• Application of a progressive regularization calculation for contributions that require it (e.g., CEG contribution).
• Calculation of contributive rebates when appropriate.
• Storing in the payroll results the additional information needed to represent correctly the contribution in legal reports (e.g., DSN).

Social Contributions for France

• Illness Contribution (Maladie Maternité Invalidité Décès): With specific considerations for Alsace-Moselle and Residents abroad.
• Solidarity Autonomy (Fr: Solidarite Autonomie)
• State Pension capped and uncapped (Fr: Vieillesse – plafonnée et déplafonnée)
• Transport base and additional (Fr: Versement mobilité et mobilité additionnel)
• Child benefit (Fr: Famille)
• FNAL
• Unemployment Contribution (Fr: Assurance Chomage)
• AGS
• Apprenticeship Tax (Fr: Taxe d'apprentissage)
• Apprenticeship Tax Remainder (Fr: Taxe d’apprentissage Solde)
• Professional Training (Fr: Formation professionnelle)
• Social Dialogue (Fr: Dialogue Social)
• APEC
• CEG
• CET
• AGIRC-ARRCO
• Work Accident (Fr: Accident de travail)
• CSG-CRDS
• General Rebate (Fr: Réduction Générale)
• Rebates on Overtime (Fr: Réduction de Cotisations sur Heures Supplementaires)
• Construction Tax (Fr: Taxe Effort Construction)
• Salary Tax (Fr: Taxe sur Salaire)
• Social Tax (Fr: Forfait Social)