Le lien vers cette page a été envoyé avec succès aux destinataires.
CSG and CRDS on Business and Alternative Revenues
Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)
The CSG (generalised social contribution) and the CRDS (contribution to the repayment of social debt) are levied on income from employment and on replacement income (unemployment benefits, retirement pensions, etc.). Rates vary depending on the situation. Some income is exempt.
What applies to you ?
Income concerned
The CSG and CRDS are levied on the following gross revenues:
- Salaries
- Other allowances 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 | Overall CSG rate | GSA rate deductible for income tax | CRDS Rate | Attitude (basis of calculation) |
|---|---|---|---|---|
Employee income | 9,20% | 6.8% | 0,50% | 98,25% of gross income if the amount does not exceed €175,968 100% beyond |
Salary supplements (example: Interests) | 9,20% | 6.8% | 0,50% | 100% gross income |
Exemptions
Répondez aux questions successives et les réponses s’afficheront automatiquement
Tips
Tips collected by an employee in 2022 and 2023 are exempt from social levies, subject to conditions.
Please note
tips received by an independent are not affected.
In order to benefit from the exemption, the employee must not collect more than €2,164.91 net per month.
The salary amount is calculated without taking into account the following amounts:
- Overtime and Extra Time
- Perceived Tips
Tips can be provided in the following ways:
- Directly to employee
- By the employer if he centralises them (for example in case of payment by credit card)
Premiums and grants
Certain sums are, under certain conditions, exempt from social security contributions.
The value-sharing premium is exempt within €3,000 (or €6,000 in some cases) for employees who earn less than 3 times the Annual Sum in the 12 months preceding the payment of the premium.
Please note
The value-sharing premium will be submitted to the CSG and the CRDS in all cases from 1to January 2024.
The aid paid by the employer to finance physical and sporting activities is exempt (e.g. sports courses).
Professional
The following revenues are exempt from CSG and CRDS:
- Employer contribution to restaurant tickets, within certain limits
- Employer's contribution to reimbursement of transportation costs, within certain limits
- Volunteer Lunch Check
Remuneration of apprentices
The remuneration of an apprentice is exempt from CSG and CRDS.
Amounts collected in the context of volunteering or cooperation
The following revenues are exempt from CSG and CRDS:
- Monthly allowance and additional allowance for the performance of international volunteer work (in company or in administration)
- Allowance and premium paid under the contract of voluntary service for insertion
- Allowance under an International Solidarity Volunteer Contract (ISV)
- Compensation paid under a voluntary partnership contract and educational commitment
- Benefits and flat-rate maintenance allowance paid in connection with the active national service in the cooperation or technical assistance services
Income concerned
The CSG and CRDS are levied on the gross amount of revenue:
- Industrial and commercial profits
- Non-commercial profits
- Agricultural profits
Rate
Overall CSG rate | GSA rate deductible for income tax | CRDS Rate | Attitude (basis of calculation) |
|---|---|---|---|
9,20% | 6.8% | 0,50% | 98,25% of gross income if the amount does not exceed €175,968 100% beyond |
Overall CSG rate | GSA rate deductible for income tax | CRDS Rate | Attitude (Calculation basis) |
|---|---|---|---|
6.2% | 3.8% | 0,50% | 100% raw IJSS |
Unemployment benefits are subject to the CSG and the CRDS.
However, the rates are different depending on income.
The same applies to allowances paid to employees in partial or long-term partial employment.
Family Quotation | Reference Tax Income | ||
|---|---|---|---|
Zero | Reduced rate (3.8%) | Normal rate (6.2%) | |
1 Share | Up to €11,614 | From €11,615 to €15,183 | More than €15,183 |
1.5 share | Up to €14,715 | From €14,716 to €19,237 | More than €19,237 |
2 Shares | Up to €17,816 | From €17,817 to €23,291 | More than €23,291 |
2.5 shares | Up to €20,917 | From €20,918 to €27,345 | More than €27,345 |
3 Shares | Up to €24,018 | From €24,019 to €31,399 | More than €31,399 |
Extra quarter share | €1,551 | €1,551 | €2,027 |
Additional Half Share | €3,101 | €3,101 | €4,054 |
FYI
the transition from zero to reduced 3.8% applies if your income has crossed this threshold for 2 consecutive years.
CSG rate | GSA rate deductible for income tax | CRDS Rate | Attitude (Calculation basis) |
|---|---|---|---|
Zero | Exemption | Exemption | Exemption |
Reduced rate 3.8% | 3.8% | 0,50% | 98,25% income |
Normal Rate 6.2% | 3.8% | 0,50% | 98,25% of gross income if the amount does not exceed €175,968 100% beyond |
You are exempt from CSG and CRDS in the following 2 situations:
- Applying these levies would lower the net amount of your allowance below the Gross Smic
- You are paid as a trainee who is applying for a job in vocational training.
Early retirement benefits are subject to the CSG and the CRDS.
However, the rates are different depending on the household income.
For 2023, the rate applied depends on the income shown on the 2022 income tax return for 2021.
Please note
if pre-retirement or early retirement took effect before october 11, 2007, the rates applied are 8.3% for the CSG and 0,50% for CRDS.
Overall CSG rate | GSA rate deductible for income tax | Casa Rate | CRDS Rate |
|---|---|---|---|
9,20% | 6.8% | 0,30% | 0,50% |
Superannuation is subject to the CSG and the CRDS.
However, the rates are different depending on the household income.
There are 4 GSA rates on superannuation:
- Zero
- Reduced rate (3.8%)
- Median Rate (6.6%)
- Normal rate (8.3%)
For 2023, the rate applied depends on the income shown on the 2022 income tax return for 2021.
Family Quotation | Reference Tax Income | |||
|---|---|---|---|---|
Zero | Reduced | Median Rate | Normal Rate | |
1 Share | Up to €11,614 | From €11,615 to €15,183 | From €15,184 to €23,564 | More than €23,564 |
1.5 share | Up to €14,715 | From €14,716 to €19,237 | From €19,238 to €29,854 | More than €29,854 |
2 Shares | Up to €17,816 | From €17,817 to €23,291 | From €23,292 to €36,144 | More than €36,144 |
2.5 shares | Up to €20,917 | From €20,918 to €27,345 | From €27,346 to €42,434 | More than €42,434 |
3 Shares | Up to €24,018 | From €24,019 to €31,399 | From €31,400 to €48,724 | More than €48,724 |
Extra quarter share | €1,551 | €1,551 | €2,027 | €3,145 |
Additional Half Share | €3,101 | €3,101 | €4,054 | €6,290 |
FYI
the change from zero (or reduced) to the median (or normal) rate only applies if your income has pushed you over the reduced rate limit for 2 consecutive years.
Depending on your GSA rate, you may or may not have to pay the SDRC and the additional contribution for self-sufficiency (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 Quotation | Zero | Reduced | Median Rate | Normal Rate |
|---|---|---|---|---|
Overall CSG rate | Exemption | 3.8% | 6.6% | 8.3% |
CRDS Rate | Exemption | 0,50% | 0,50% | 0,50% |
Rate of the additional contribution for autonomy (Casa) | Exemption | Exemption | 0,30% | 0,30% |
Overall contribution (CSG + CRDS + Casa) | Exemption | 4.3% | 7.4% | 9.1% |
GSA rate deductible from income tax | Exemption | 3.8% | 4.2% | 5.9% |
Invalidity or incapacity pensions are subject to the CSG and the CRDS.
However, the rates are different depending on the household income.
For 2023, the rate applied depends on the income shown on the 2022 income tax return for 2021.
Family Quotation | Reference Tax Income | |||
|---|---|---|---|---|
Zero | Reduced | Median Rate | Normal Rate | |
1 Share | Up to €11,614 | From €11,615 to €15,183 | From €15,184 to €23,564 | More than €23,564 |
1.5 shares | Up to €14,715 | From €14,716 to €19,237 | From €19,238 to €29,854 | More than €29,854 |
2 Shares | Up to €17,816 | From €17,817 to €23,291 | From €23,292 to €36,144 | More than €36,144 |
2.5 shares | Up to €20,917 | From €20,918 to €27,345 | From €27,346 to €42,434 | More than €42,434 |
3 Shares | Up to €24,018 | From €24,019 to €31,399 | From €31,400 to €48,724 | More than €48,724 |
Extra quarter share | €1,551 | €1,551 | €2,027 | €3,145 |
Additional Half Share | €3,101 | €3,101 | €4,054 | €6,290 |
FYI
the change from zero (or reduced) to the median (or normal) rate only applies if your income has pushed you over the reduced rate limit for 2 consecutive years.
Family Quotation | Zero | Reduced | Median Rate | Normal Rate |
|---|---|---|---|---|
Overall CSG rate | Exemption | 3.8% | 6.6% | 8.3% |
CRDS Rate | Exemption | 0,50% | 0,50% | 0,50% |
Rate of the additional contribution for autonomy (Casa) | Exemption | Exemption | 0,30% | 0,30% |
Overall contribution (CSG + CRDS + Casa) | Exemption | 4.3% | 7.4% | 9.1% |
GSA rate deductible from income tax | Exemption | 3.8% | 4.2% | 5.9% |
The following amounts are also exempt from CSG and CRDS:
- Military invalidity pension and war victims, veteran's pension, temporary orphan's pension
- Lifetime annuity or capital paid to victims of industrial accidents or occupational diseases or their beneficiaries
Family allowances
Some revenues are exempt from CSG and CRDS. Others are only exempt from CSG.
Type of income | CSG Exemption | CRDS Exemption |
|---|---|---|
Education allowance for disabled children (AEEH) | Yes | Yes |
Family allowances | Yes | No |
Daily Parental Attendance Allowance (AJPP) | Yes | No |
Family Support Allowance (FSA) | Yes | No |
School Reentry Allowance (LSA) | Yes | No |
Family supplement | Yes | No |
Early Childhood Care (Paje) | Yes | No |
FYI
support payments are exempt from CSG and CRDS.
Social aid
Some revenues are exempt from CSG and CRDS. Others are only exempt from CSG.
Type of income | CSG Exemption | CRDS Exemption |
|---|---|---|
Specific Solidarity Allowance (SSA) | Yes | Yes |
Wait Temporary Allowance (Ata) | Yes | Yes |
Widow Insurance Allowance paid by Social Security | No | No |
Allowance for adults with disabilities (AAH) | Yes | Yes |
Custom Autonomy Allocation (Apa) | Yes | Yes |
Grant to students under resource conditions | Yes | Yes |
Active Solidarity Income (RSA) | Yes | Yes |
Yes | No |
Housing allowances
The following amounts are exempt from CSG, but not from 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 ServiceBy phone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
To attach the local service manager of your folder
Service in charge of taxes (treasury, tax department...)
- Social Security Code: Articles L136-1 to L136-5Taxable persons (sections L136-1), Exempt amounts from CSG (section 136-2), base of contributions (section L136-2)
- Social Security Code: Article L136-8Rate of social contributions
- General tax code: Article 154dCSG Partial Deductibility
- Ordinance No. 96-50 of 24 January 1996 on the repayment of social debt
- Finance Amendment Act No. 2021-953 of 19 July 2021 for 2021
- Decree No. 2021-680 of 28 May 2021 on the benefits of practising sport in company
- Bofip-Taxes n°BOI-RSA-BASE-30-30 relating to the deductibility of the CSG on income from activities and replacement
- CNAV Circular No. 2019-19 of 16 April 2019 on social security contributions from the general scheme from 1 January 2019
- CNAV Circular No. 2021-36 of 19 December 2022 on the conditions for subjecting and exempting CSG, CRDS and Casa as of 1 January 2023 (PDF)
- Social levies (CSG, CRDS...) on income from wealthService-Public.fr
- Social Security Public Service PortalMinistry of Social Affairs