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CSG and CRDS on activity and replacement income
Verified 01 January 2024 - Legal and Administrative Information Directorate (Prime Minister)
Income of persons engaged in commercial, industrial or craft activities
Income of persons engaged in non-commercial activity, e.g. copyright or income from liberal activity
Income of persons engaged in agricultural activities
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.
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 (however, if the remuneration consists exclusively of benefits in kind, 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 €185,472 100% 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 2023 and 2024 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 €2,237.91 net per month.
The amount of salary is calculated without taking into account the following amounts:
- Overtime and overtime
- Tips Collected
Tips can be paid in the following ways:
- Directly to the employee
- By the employer if he centralizes them (for example in case of payment by credit card)
Premiums and aid
The value-sharing premium is submitted to CSG and CRDS in all cases since the 1er January 2024.
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 remuneration of an apprentice is exempt 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
- Maintenance benefits and lump-sum allowance paid in connection with active national service in the cooperation or technical assistance departments
Revenue concerned
The CSG and CRDS shall be deducted from 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 €185,472 100% 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.
The daily allowances paid by the Social Security 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.
Family Quotient | Benchmark Tax Income | ||
|---|---|---|---|
Zero rate | Reduced rate (3.8%) | Normal rate (6.2%) | |
1 part | Up to €12,230 | From €12,231 to €15,988 | More than €15,988 |
1.5 part | Up to €15,495 | From €15,496 to €20,257 | More than €20,257 |
2 shares | Up to €18,760 | From €18,761 to €24,526 | More than €24,526 |
2.5 shares | Up to €22,025 | From €22,026 to €28,795 | More than €28,795 |
3 shares | Up to €25,290 | From €25,291 to €33,064 | More than €33,064 |
Extra quarter share | €1,633 | €1,633 | €2,134.5 |
Additional half-share | €3,265 | €3,265 | €4,269 |
FYI
the change from zero to reduced 3.8% applies if you have exceeded this threshold for 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 €185,472 100% 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:
- Applying these levies would lower your net 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 2024, the rate applied depends on the revenues shown on the 2023 income tax return for 2022.
Family Quotient | Benchmark Tax Income | |||
|---|---|---|---|---|
Zero rate | Reduced rate | Median rate | Normal rate | |
1 part | Up to €12,230 | From €12,231 to €15,988 | From €15,989 to €24,813 | More than €24,813 |
1.5 part | Up to €15,495 | From €15,496 to €20,257 | From €20,258 to €31,436 | More than €31,436 |
2 shares | Up to €18,760 | From €18,761 to €24,526 | From €24,527 to €38,059 | More than €38,059 |
2.5 shares | Up to €22,025 | From €22,026 to €28,795 | From €28,796 to €44,682 | More than €44,682 |
3 shares | Up to €25,290 | From €25,291 to €33,064 | From €33,065 to €51,305 | More than €51,305 |
Extra quarter share | €1,633 | €1,633 | €2,134.5 | €3,312 |
Additional half-share | €3,265 | €3,265 | €4,269 | €6,623 |
FYI
moving from zero (or reduced) to the median (or normal) rate only applies if your income has pushed you past the reduced rate limit for 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 2024, the rate applied depends on the revenues shown on the 2023 income tax return for 2022.
Family Quotient | Benchmark Tax Income | |||
|---|---|---|---|---|
Zero rate | Reduced rate | Median rate | Normal rate | |
1 part | Up to €12,230 | From €12,231 to €15,988 | From €15,989 to €24,813 | More than €24,813 |
1.5 shares | Up to €15,495 | From €15,496 to €20,257 | From €20,258 to €31,436 | More than €31,436 |
2 shares | Up to €18,760 | From €18,761 to €24,526 | From €24,527 to €38,059 | More than €38,059 |
2.5 shares | Up to €22,025 | From €22,026 to €28,795 | From €28,796 to €44,682 | More than €44,682 |
3 shares | Up to €25,290 | From €25,291 to €33,064 | From €33,065 to €51,305 | More than €51,305 |
Extra quarter share | €1,633 | €1,633 | €2,134.5 | €3,312 |
Additional half-share | €3,265 | €3,265 | €4,269 | €6,623 |
FYI
moving from zero (or reduced) to the median (or normal) rate only applies if your income has pushed you past the reduced rate limit for 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 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
maintenance 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), Sums 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