Wage Contributions - Private Sector Employee

Verified 01 January 2025 - 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 the plate which are applied varies according to the contributions (or contributions) concerned.

Tableau - Rate and basis of social contributions

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 €3,925 per month

6.90%

Tableau - Rate and basis of social contributions

Contribution Type

Plate

Rate

Generalized Social Contribution (CSG)

98.25% gross salary, up to €188,400

100% above this amount

9.2%, of which 2.4% not deductible from taxable income

Social Debt Repayment Contribution (CRDS)

98.25% gross salary, up to €188,400

100% above this amount

0.5% not deductible from taxable income

Before age 65
Tableau - Rate and basis of unemployment contributions

Type of contribution

Plate

Rate

Agency for Management Employment (Apec)

Amount of salary up to €15,700 per month

0.024%

FYI  

The unemployment insurance payroll tax has been completely abolished since 1er october 2018.

From 65 years
Tableau - Rate and basis of unemployment contributions

Type of contribution

Plate

Rate

Agency for Management Employment (Apec)

Amount of salary up to €15,700 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.

Tableau - Rates and bases of supplementary pension contributions

Type of contribution

Plate

Rate

Agirc-Arco

Slice 1

Up to €3,925 per month

3.15%

Slice 2

Enter €3,925 and €31,400 per month

8.64%

Generalized equilibrium contribution (GEC)

Slice 1

Up to €3,925 per month

0.86%

Slice 2

Enter €3,925 and €31,400 per month

1.08%

Technical equilibrium contribution (TEC)

Slice 1

Up to €3,925 per month

No contribution

Slice 2

Enter €3,925 and €31,400 per month

0.14%

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