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

Type of contribution

Plate

Rate

Agirc-Arco

Slice 1

Up to €3,864 per month

3.15%

Slice 2

Enter €3,864 and €30,912 per month

8.64%

Generalized equilibrium contribution (GEC)

Slice 1

Up to €3,864 per month

0.86%

Slice 2

Enter €3,864 and €30,912 per month

1.08%

Technical equilibrium contribution (TEC)

Slice 1

Up to €3,864 per month

No contribution

Slice 2

Enter €3,864 and €30,912 per month

0.14%