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CSG and CRDS on activity and replacement income
Verified 03 March 2025 - Directorate for Legal and Administrative Information (Prime Minister)
The CSG (generalized social contribution) and the CRDS (contribution to the repayment of social debt) are levied on working income (salary, income of the self-employed, etc.) and on replacement income (unemployment benefits, retirement pensions, etc.). Rates vary by situation. Part of the CSG is sometimes deductible for income tax. Some income is exempt from CSG. We'll tell you what you need to know.
What applies to you ?
Revenue concerned
CSG and CRDS shall be deducted from the gross amount of the following revenues:
- Wages
- Miscellaneous premiums and allowances
- Benefits in kind or cash.
Please note
If the remuneration consists exclusively of benefits in kind (e.g. for a au pair), it is exempt from CSG and CRDS.
Rate
Nature of income | CSG rate | CSG Part Deductible for Income Tax | CRDS Rate | Basis of assessment (basis of calculation) |
|---|---|---|---|---|
Income from employment | 9.2% | 6.8% | 0.5% | 98.25% gross income if the amount does not exceed €188,400 100% beyond |
Salary top-ups (example: profit-sharing amounts) | 9.2% | 6.8% | 0.5% | 100% of gross income |
Please note
Part of the CSG is deductible for income tax, it is 6.8%. The rest of the CSG is 2.4%, is not deductible. This means that this share of CSG is included in your taxable income.
Exemptions
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Tips
Tips received by an employee in 2024 and 2025 are exempt social security contributions, subject to conditions.
Please note
Tips received by an independent are not affected.
To benefit from the exemption, the employee must not receive more than €2,282.09 net per month.
The amount of salary is calculated without taking into account the following amounts:
- Overtime and overtime
- Tips received.
Tips can be paid in the following ways:
- Directly to the employee
- By the employer if he centralizes them (for example in the case of payment by credit card).
Premiums and aid
The value-sharing premium is submitted to CSG and CRDS in any case.
The aid paid by the employer to finance physical and sporting activities is exempt social security contributions (e.g. sports lessons).
Business Expenses
The following revenues are exempt CSG and CRDS:
- Employer contribution to restaurant tickets, within certain limits
- Employer's contribution to the reimbursement of transport costs, within certain limits
- Volunteer meal voucher.
Compensation of apprentices
The situation depends on the date of the apprenticeship:
Contract concluded no later than February 28, 2025
The remuneration of an apprentice is exempt CSG and CRDS.
Contract concluded since March 1, 2025
The share of an apprentice's gross monthly salary that exceeds €900.90 is subject to CSG and CRDS.
Amounts received in the context of volunteering or cooperation
The following revenues are exempt CSG and CRDS:
- Monthly allowance and additional allowance paid in connection with the performance of an international volunteer (in company or administration)
- Allowance and bonus paid under the voluntary integration contract
- Allowance paid under an international solidarity volunteer contract (ISV)
- Allowance paid under a voluntary service contract and educational commitment
- Provision of services and flat-rate maintenance allowance in connection with active national service in the cooperation or technical assistance departments.
Revenue concerned
CSG and CRDS are picked on the gross amount of income:
- Industrial and commercial profits
- Non-commercial profits
- Agricultural Profits.
Rate
CSG rate | CSG Part Deductible for Income Tax | CRDS Rate | Basis of assessment (basis of calculation) |
|---|---|---|---|
9.2% | 6.8% | 0.5% | 98.25% gross income if the amount does not exceed €188,400 100% beyond |
Please note
Part of the CSG is deductible for income tax, it is 6.8%. The rest of the CSG is 2.4%, is not deductible. This means that this share of CSG is included in your taxable income.
Daily allowances paid by the Social Security (IJSS) are submitted to CSG and CRDS.
CSG rate | CSG Part Deductible for Income Tax | CRDS Rate | Base (Basis of calculation) |
|---|---|---|---|
6.2% | 3.8% | 0.5% | 100% of raw IJSS |
Please note
Part of the CSG is deductible for income tax, it is 3.8%. The rest of the CSG is 2.4%, is not deductible. This means that this share of CSG is included in your taxable income.
Unemployment benefits are submitted to CSG and CRDS.
However, the rates are different depending on income.
The same scheme shall apply to allowances paid to employees in partial or long-term partial employment.
For 2025, the rate applied depends on the revenues shown on the 2024 income tax return for 2023 and Tax Notice 2024.
Family Quotient | Benchmark Tax Income | ||
|---|---|---|---|
Zero rate | Reduced rate (3.8%) | Normal rate (6.2%) | |
1 part | Up to €12,817 | From €12,818 to €16,755 | More than €16,755 |
1.5 part | Up to €16,239 | From €16,240 to €21,229 | More than €21,229 |
2 shares | Up to €19,661 | From €19,662 to €25,703 | More than €25,703 |
2.5 shares | Up to €23,083 | From €23,084 to €30,177 | More than €30,177 |
3 shares | Up to €26,505 | From €26,506 to €34,651 | More than €34,651 |
Extra quarter share | €1,711 | €1,711 | €2,237 |
Additional half-share | €3,422 | €3,422 | €4,474 |
FYI
Passage of the reduced rate of 3.8% at the normal rate of 6.2% applies if your income has crossed the threshold 2 consecutive years.
CSG rate | CSG Part Deductible for Income Tax | CRDS rate | Base (Basis of calculation) |
|---|---|---|---|
Zero rate | Exemption | Exemption | Exemption |
Reduced rate of 3.8% | 3.8% | 0.5% | 98.25% of income |
Normal level of 6.2% | 3.8% | 0.5% | 98.25% gross income if the amount does not exceed €188,400 100% beyond |
The levies are applied to the entire unemployment benefit.
Please note
Part of the CSG is deductible for income tax. The rest of the CSG is not deductible. This means that this share of CSG is included in your taxable income.
You are exempt CSGs and CRDSs in 2 situations following:
- The application of these levies would lower the net amount of your allowance below the gross minimum wage
- You are paid as a trainee job-seeker in vocational training.
Early retirement and early retirement allowances are subject to the CSG and the CRDS.
However, CSG rates are different depending on the date of early retirement.
Whether early retirement or early termination has begun after 10 october 2007, the rates applied are as follows:
CSG rate | CSG Part Deductible for Income Tax | Casa Rate | CRDS Rate |
|---|---|---|---|
9.2% | 6.8% | 0.3% | 0.5% |
The CSG is at the rate of 6.6%.
The CRDS is at the rate of 0.5%.
Please note
Part of the CSG is deductible for income tax, it is 6.8%. The rest of the CSG is 2.4%, is not deductible. This means that this share of CSG is included in your taxable income.
Retirement pensions are submitted to CSG and CRDS.
However, the rates are different depending on the household income.
It exists 4 CSG levels on retirement pensions:
- Zero rate
- Reduced rate (3.8%)
- Median rate (6.6%)
- Normal rate (8.3%).
For 2025, the rate applied depends on the revenues shown on the 2024 income tax return for 2023 and Tax Notice 2024.
Family Quotient | Benchmark Tax Income | |||
|---|---|---|---|---|
Zero rate | Reduced rate | Median rate | Normal rate | |
1 part | Up to €12,817 | From €12,818 to €16,755 | From €16,756 to €26,004 | More than €26,004 |
1.5 part | Up to €16,239 | From €16,240 to €21,229 | From €21,230 to €32,945 | More than €32,945 |
2 shares | Up to €19,661 | From €19,662 to €25,703 | From €25,704 to €39,886 | More than €39,886 |
2.5 shares | Up to €23,083 | From €23,084 to €30,177 | From €30,178 to €46,827 | More than €46,827 |
3 shares | Up to €26,505 | From €26,506 to €34,651 | From €34,652 to €53,768 | More than €53,768 |
Extra quarter share | €1,711 | €1,711 | €2,237 | €3,471 |
Additional half-share | €3,422 | €3,422 | €4,474 | €6,941 |
FYI
Passage of the reduced rate of 3.8% at the median rate of 6.6% applies only if your income has pushed you over the reduced rate limit 2 consecutive years. Similarly, the passage of the reduced rate of 3.8% at the normal rate of 8.3% applies only if your income has taken you over the reduced rate limit 2 consecutive years.
Depending on your CSG rate, you may or may not be required to pay the CRDS and the Additional Autonomy Contribution (Casa).
If you do not pay CSG (zero rate), you are exempt from CRDS and Casa.
If you pay the CSG at the reduced rate, you are only exempt from Casa.
Family Quotient | Zero rate | Reduced rate | Median rate | Normal rate |
|---|---|---|---|---|
CSG rate | Exemption | 3.8% | 6.6% | 8.3% |
CSG part deductible from income tax | Exemption | 3.8% | 4.2% | 5.9% |
CRDS Rate | Exemption | 0.5% | 0.5% | 0.5% |
Rate of the additional contribution for autonomy (Casa) | Exemption | Exemption | 0.3% | 0.3% |
Overall contribution (CSG + CRDS + Casa) | Exemption | 4.3% | 7.4% | 9.1% |
The levies are applied on the entire pension.
Please note
Part of the CSG is deductible for income tax. The rest of the CSG is not deductible. This means that this share of CSG is included in your taxable income.
Disability pensions are submitted to CSG and CRDS.
However, the rates are different depending on the household income.
It exists 4 CSG levels on invalidity pensions:
- Zero rate
- Reduced rate (3.8%)
- Median rate (6.6%)
- Normal rate (8.3%).
For 2025, the rate applied depends on the revenues shown on the 2024 income tax return for 2023 and Tax Notice 2024.
Family Quotient | Benchmark Tax Income | |||
|---|---|---|---|---|
Zero rate | Reduced rate | Median rate | Normal rate | |
1 part | Up to €12,817 | From €12,818 to €16,755 | From €16,756 to €26,004 | More than €26,004 |
1.5 part | Up to €16,239 | From €16,240 to €21,229 | From €21,230 to €32,945 | More than €32,945 |
2 shares | Up to €19,661 | From €19,662 to €25,703 | From €25,704 to €39,886 | More than €39,886 |
2.5 shares | Up to €23,083 | From €23,084 to €30,177 | From €30,178 to €46,827 | More than €46,827 |
3 shares | Up to €26,505 | From €26,506 to €34,651 | From €34,652 to €53,768 | More than €53,768 |
Extra quarter share | €1,711 | €1,711 | €2,237 | €3,471 |
Additional half-share | €3,422 | €3,422 | €4,474 | €6,941 |
FYI
Passage of the reduced rate of 3.8% at the median rate of 6.6% applies only if your income has pushed you over the reduced rate limit 2 consecutive years. Similarly, the passage of the reduced rate of 3.8% at the normal rate of 8.3% applies only if your income has taken you over the reduced rate limit 2 consecutive years.
Family Quotient | Zero rate | Reduced rate | Median rate | Normal rate |
|---|---|---|---|---|
CSG Rate | Exemption | 3.8% | 6.6% | 8.3% |
CSG part deductible from income tax | Exemption | 3.8% | 4.2% | 5.9% |
CRDS Rate | Exemption | 0.5% | 0.5% | 0.5% |
Rate of the additional contribution for autonomy (Casa) | Exemption | Exemption | 0.3% | 0.3% |
Overall contribution (CSG + CRDS + Casa) | Exemption | 4.3% | 7.4% | 9.1% |
The levies are applied on the entire pension.
Please note
Part of the CSG is deductible for income tax. The rest of the CSG is not deductible. This means that this share of CSG is included in your taxable income.
The following amounts are also exempt CSG and CRDS:
- Military Disability and War Victims Pension, Retirement of the Combatant, Temporary Orphan Pension
- Life annuity or capital paid to the victims of accidents at work or occupational diseases or their dependants.
Family allowances
Some income is exempt CSG and CRDS. Others are only exempt from CSG.
Type of income | CSG Exemption | Exemption from CRDS |
|---|---|---|
Education allowance for disabled children (AEEH) | Yes | Yes |
Family allowances | Yes | No |
Daily parental attendance allowance (DPA) | Yes | No |
Family Support Allowance (FSA) | Yes | No |
Back-to-school allowance (RSA) | Yes | No |
Family supplement | Yes | No |
Early Childhood Care Benefit (YCWS) | Yes | No |
FYI
Support payments are exempt CSG and CRDS.
Social aid
Some income is exempt CSG and CRDS. Others are only exempt from CSG.
Type of income | CSG Exemption | Exemption from CRDS |
|---|---|---|
Specific Solidarity Allowance (SSA) | Yes | Yes |
Temporary Standby Allowance (Ata) | Yes | Yes |
Widow's insurance allowance paid by the Social Security | No | No |
Disabled Adult Allowance (DAA) | Yes | Yes |
Custom Battery Allowance (Apa) | Yes | Yes |
Grant for means-tested students | Yes | Yes |
Active Solidarity Income (RSA) | Yes | Yes |
Yes | No |
Housing allowances
The following amounts are exempt from CSG, but no CRDS:
- Social housing allowance (SLA)
- Family housing allowance (FLA)
- Custom Housing Assistance (APL).
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information Service
By telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
To contact the local service managing your folder
Department in charge of taxes (treasury, tax department...)
Taxable persons (Articles L136-1), amounts exempt from CSG (Article 136-2), contribution base (Article L136-2)
Social contribution rate
Partial deductibility of CSG
FAQ
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Ministry of Social Affairs