Wage Contributions - Private Sector Employee
Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)
In addition to the social contributions paid by the employer, employee contributions are deducted from the gross salary of the employee. The rate and basis of assessment of these contributions vary according to the contributions (or contributions) concerned.
Type of contribution | Contribution base | Rate |
|---|---|---|
Unlimited old-age insurance (retirement from the general scheme) | Salary Amount | 0.40% |
Capped old-age insurance (retirement from the general scheme) | Amount of salary up to €3,666 per month | 6.90% |
Contribution Type | Plate | Rate |
|---|---|---|
Generalized Social Contribution (CSG) | 98.25% gross salary, up to €175,968 100% above this amount | 9.20%, of which 2.40% not deductible from taxable income |
Social Debt Repayment Contribution (CRDS) | 98.25% gross salary, up to €175,968 100% above this amount | 0.50% not deductible from taxable income |
Before age 65
Type of contribution | Plate | Rate |
|---|---|---|
Agency for Management Employment (Apec) | Amount of salary up to €14,664 per month | 0.024% |
FYI
the unemployment insurance payroll tax has been completely abolished since 1er october 2018.
From 65 years
Type of contribution | Plate | Rate |
|---|---|---|
Agency for Management Employment (Apec) | Amount of salary up to €14,664 per month | 0.024% |
The remuneration of an employee aged 65 or over is subject to a specific solidarity contribution. It rises to 2.4% gross salary.
FYI
the unemployment insurance payroll tax has been completely abolished since 1er october 2018.
Type of contribution | Plate | Rate | |
|---|---|---|---|
Agirc-Arco | Slice 1 | Up to €3,666 per month | 3.15% |
Slice 2 | Enter €3,666 and €29,328 per month | 8.64% | |
Generalized equilibrium contribution (GEC) | Slice 1 | Up to €3,666 per month | 0.86% |
Slice 2 | Enter €3,666 and €29,328 per month | 1.08% | |
Technical equilibrium contribution (TEC) | Slice 1 | Up to €3,666 per month | No contribution |
Slice 2 | Enter €3,666 and €29,328 per month | 0.14% | |