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Salary contributions - Private sector employee
Verified 01 janvier 2022 - Legal and Administrative Information Directorate (Prime Minister)
In addition to the social contributions paid by the employer, the wage contributions are deducted from the employee's gross salary. The rate and basis of these contributions vary according to the contributions (or contributions) concerned.
Contribution Type | Assessment Base | Rate |
|---|---|---|
Uncapped old-age insurance (general pension) | Salary Amount | 0,40% |
Maximum old-age insurance (general pension) | Salary amount up to €3,428 per month | 6,90% |
Contribution Type | Plate | Rate |
|---|---|---|
Generalised Social Contribution (GSA) | 98,25% gross salary, up to €164,544 100% beyond this amount | 9,20%of 2,40% non-deductible from taxable income |
Social Debt Repayment Contribution (SDRC) | 98,25% gross salary, up to €164,544 100% beyond this amount | 0,50% non-deductible from taxable income |
Before age 65
Contribution Type | Plate | Rate |
|---|---|---|
Agency for Executive Employment (Apec) | Salary amount up to €13,712 per month | 0.024% |
FYI : since the 1to October 2018.
From age 65
Contribution Type | Plate | Rate |
|---|---|---|
Agency for Executive Employment (Apec) | Salary amount up to €13,712 per month | 0.024% |
The remuneration of an employee aged 65 or over is subject to a specific solidarity contribution. It is 2.4% gross salary.
FYI : since the 1to October 2018.
Contribution Type | Plate | Rate | |
|---|---|---|---|
Agirc-Arrco | Slice 1 | Up to €3,428 per month | 3,15% |
Slice 2 | Between €3,428 and €27,424 per month | 8,64% | |
General equilibrium contribution (GCE) | Slice 1 | Up to €3,428 per month | 0.86% |
Slice 2 | Between €3,428 and €27,424 per month | 1.08% | |
Technical Balance Contribution (TEC) | Slice 1 | Up to €3,428 per month | No contribution |
Slice 2 | Between €3,428 and €27,424 per month | 0.14% | |