Detailed breakdown of all employer social contributions on French salaries for 2025.
What are the different types of charges patronales?
French employer contributions cover: Health insurance (Assurance maladie), Base retirement (Assurance vieillesse), Complementary retirement (AGIRC-ARRCO), Unemployment insurance (Assurance chômage), Salary guarantee (AGS), Family allowance (Allocations familiales), Work accident insurance (AT/MP), Housing aid (FNAL), Transport contribution, Professional training, and Apprenticeship tax.
What are the key thresholds and rates?
Key thresholds for 2025: Plafond Sécurité Sociale = €46,368/year. Health insurance is 7% for salaries under 2.5 SMIC, 13% above. Family allowance is 3.25% under 3.5 SMIC, 5.25% above. AGIRC-ARRCO T1 is 6.01% up to plafond. Unemployment is 4.05% up to 4x plafond.
How does the Fillon reduction work?
The Fillon reduction (réduction générale de cotisations) reduces employer contributions for salaries up to 1.6 times SMIC. The maximum reduction is approximately 32% of gross salary at SMIC level and decreases linearly to 0% at 1.6 SMIC. This significantly reduces the employer cost for low-wage employees.
What is the Plafond de la Sécurité Sociale?
The Plafond de la Sécurité Sociale (Social Security ceiling) is €46,368 per year (€3,864/month) for 2025. Many contributions are calculated on the salary portion up to this ceiling (tranche 1), while some apply to the salary above it. The plafond is revised annually.
Compliance: This calculator uses official French tax rates for 2025. Results are indicative — for complex situations, consult a tax professional.
How the taxe sur les salaires applies to employers not fully subject to TVA
What is the taxe sur les salaires?
The taxe sur les salaires is a tax paid by employers who are not subject to TVA (or only partially). It applies mainly to banks, insurance companies, hospitals, associations, and public bodies. The tax is calculated on gross salaries paid. It does not apply to businesses that are fully subject to TVA and can deduct it — they are exempt.
What are the rates?
The 2025 rates are progressive: 4.25% on gross salary up to €8,985, 8.50% from €8,985 to €17,936, and 13.60% above €17,936 (per employee per year). There is an annual allowance of €1,200 that reduces the total tax. So an employee earning €30,000/year generates about €1,590 in taxe sur les salaires after the allowance.
How is the ratio d'assujettissement calculated?
If you are partially subject to TVA, you calculate a ratio: (turnover not subject to TVA ÷ total turnover). This ratio is applied to total salaries to determine the base for the taxe sur les salaires. If 60% of your turnover is not subject to TVA, you apply 60% of salaries to the tax calculation. This ratio is recalculated each year.
When is it paid?
The taxe sur les salaires is paid monthly, quarterly, or annually depending on the total amount. If your annual tax exceeds €10,000, you pay monthly by the 15th. Between €4,000 and €10,000, you pay quarterly. Below €4,000, you pay annually. An annual regularisation (form 2502) is filed by 15 January of the following year.
Are associations exempt?
Associations benefit from an annual franchise (abattement) of about €23,616 that effectively exempts most small associations. Only the portion of salaries above this threshold is subject to the tax. Non-profit associations with mostly volunteer staff and limited paid employees often pay no taxe sur les salaires at all.
Can you deduct the taxe sur les salaires?
Yes. The taxe sur les salaires is a deductible business expense for corporate tax (IS) or income tax (IR) purposes. It reduces your taxable profit. However, it is not deductible for the contribution sociale on profits. Make sure your expert-comptable includes it in your deductible charges when preparing annual accounts.
DGFiP-Aligned: Based on 2025 DGFiP rates and thresholds. For personal advice, speak to a qualified expert-comptable (chartered accountant).
Disclaimer: This calculator provides estimates based on current French tax rates and thresholds for the 2025 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified tax adviser before making financial decisions. Read our terms
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