Bases for CSG-CRDS Contribution Calculations

Gross elements that are part of the bases used to calculate CSG-CRDS contributions will be feeding three different bases depending on the rules that apply to each type of gross element.

These are:

• Subject to CSG CRDS: Elements that are liable to CSG-CRDS with a reduction of 1.75% on the income (e.g. Base Salary). This base is automatically fed via element classification (and it is not fed by overtime elements). At implementation level elements can be manually added or removed based on their custom characteristics.
• CSG CRDS Full Amount: Elements that are liable to CSG-CRDS without a reduction of 1.75% on the income. This base will be entirely fed by individual element added at implementation level.
• Overtime Amount: Complementary and supplementary overtime elements will automatically feed this base. The base is used for more general purposes, but in the case of CSG-CRDS it follows the separate rules that drive overtime elements that are exempt from taxation up to a specific yearly limit. Note that amounts of overtime that exceed the yearly tax exemption limit will eventually be automatically re-integrated in the Subject to CSG-CRDS base.

Note: Rules are delivered by which elements that are created with specific element classifications automatically feed the above balances. (For example: Any element created with classification Regular earnings will feed the two above balances).

To see the classification feeds associated to a specific balance:

Fastpath: My Client Groups > Balance Definitions

1. Select the balance you want to check.
2. Navigate to Balance Feeds > Balance Feeds by Classification section.
   Note: Additional balance feeds either by classification or by element can be added at implementation level, if needed.

Bases Used to Calculate Social Tax (Forfait Social) Contributions

Social Tax contributions are calculated starting from four different balances depending on the percentage of contribution:

• Social Tax Welfare 8% Employer Base: Automatically fed by Employer Supplementary Health (Fr: Mutuelle) and Insurance (Assurance) contribution elements. Other feeds can be added at implementation level.
• Social Tax 10% Employer Base: No automatic feed is delivered, and all feeds should be added at implementation level.
• Social Tax 16% Employer Base: No automatic feed is delivered, and all feeds should be added at implementation level.
• Social Tax Welfare 20% Employer Base: Automatically fed by Employer Supplementary Pension (Fr: Prévoyance). Other feeds can be added at implementation level.

Base Used to Calculate Salary Tax (Fr: Taxe sur Salaire) Contributions

Salary Tax contributions are calculated starting from the following balance:

• Subject to Salary Tax: automatically fed by gross salary elements.
  Note:

  • Salary tax contribution will be triggered just if the corresponding flag is enabled at Legal Employer level (see below paragraph on Legal Employer Level Parametrization).
  • Only the base for the basic salary tax will be automatically reported in the monthy DSN at record 79 level (type of taxable base component = 91). All the salary tax contributions will need to be reported once per year in a consolidated way at a reporting establishment level. A calculation card will be provided to enable manual entry of the consolidated data.

Base used to Calculate Construction Tax (Taxe Construction) Contribution

Construction Tax contribution is calculated starting from the standard Subject to Social Security balance.

Note: No construction tax information will be reported at employee level in the monthly. DSN. Construction tax contribution will need to be reported once per year in a consolidated way at a reporting establishment level. A calculation card will be provided to enable manual entry of the consolidated data.