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Wage Contributions - Private Sector Employee
Verified 01 January 2024 - Legal and Administrative Information Directorate (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.
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 €3,864 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 €185,472
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 €185,472
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 €15,456 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 €15,456 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