Social contributions

Pensions: What will your CSG rate be in 2023?

Publié le null - Directorate for Legal and Administrative Information (Prime Minister)

Are you retired? Are you domiciled in France for tax purposes? Will you be subject to the Generalized Social Contribution (CSG) in 2023? If so, at what rate? The reference tax income is increased by 1.6% for 2023. Together with the number of shares in the household, it determines the CSG rate applied to pensioners' incomes: exemption, reduced rate (3.8%), median rate (6.6%) and standard rate (8.3%).

Image 1
Image 1Crédits: momius - stock.adobe.com

The Generalized Social Contribution (CSG), the Social Debt Repayment Contribution (CRDS) and the Solidarity Contribution for Autonomy (Casa) apply to retirement pensions.

There are four CSG levels:

  • Zero rate (exemption);
  • Reduced rate (3.8%);
  • Median rate (6.6%);
  • Normal rate (8.3%).

The CSG rate levied on pensions is set according to the reference tax income (mentioned on the first page of the tax sheet), cross-checked with the number of shares in the household. This reference tax income may be increased by quarters or half-shares, if the household has dependants and depending on their circumstances.

It shall be updated annually to take account of the evolution of non-tobacco prices observed for year n-2. The scale applicable in 2023 shall be increased by 1.6% in line with consumer price trends, excluding tobacco, observed in 2021, according to the circular of the National pension fund of 19 December 2022 and the ministerial letter of 12 december 2022.

Tableau - Rates according to the household's 2021 benchmark tax income

Family Quotient

Benchmark Tax Income

Zero rate

Reduced rate

Median rate

Normal rate

1 part

< €11,614

From €11,614

to €15,183

From €15,183

to €23,564

> € 23 564

1.25 part

< €13,165

From €13,165 to €17,210

From €17,210 to €26,709

> € 26 709

1.5 part

< €14,715

From €14,715

to €19,237

From €19,237

to €29,854

> € 29 854

1.75 share

< €16,266

From €16,266 to €21,264

From €21,264 to €32,999

> € 32 999

2 shares

< €17,816

From €17,816

to €23,291

From €23,291

to €36,144

> € 36 144

2.25 parts

< €19,367

From €19,367 to €25,318

From €25,318 to €39,289

> € 39 289

2.5 shares

< €20,917

From €20,917

to €27,345

From €27,345

to €42,434

> €42,434

2.75 shares

< €22,468

From €22,468 to €29,372

From €29,372 to €45,579

> €45,579

3 shares

< €24,018

From €24,018

to €31,399

From 31,399 

to €48,724

> €48,724

Extra quarter share

€1,551

€1,551

€2,027

€3,145

Additional half-share.

€3,101

€3,101

€4,054

€6,290

Please note

You will see an increase or decrease in the amount of your Agirc-Arrco supplementary pension in March 2023. This change is due to the new CSG rate.

You can simulate your CSG level in 2023 on the Cnav website.

FYI  

The 2019 Social Security Financing Act introduced a measure to mitigate the transition from a tax rate of 3.8% or less to a higher rate (6.6% or 8.3%). You will only be subject to a rate greater than 3.8% if your income exceeds the reduced rate limit for two consecutive years. This condition is also applicable to CASA and the sickness insurance contribution on supplementary pensions.

Tableau - Rates of social security contributions on retirement pensions

Zero rate

Reduced rate

Median rate

Normal rate

CSG rate

Exemption

3.8%

6.6%

8.3%

CRDS rate

Exemption

0.5%

0.5%

0.5%

CASA rate

Exemption

Exemption

0.3%

0.3%

Overall contribution

Exemption

4.3%

7.4%

9.1%

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