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CSG and CRDS on activity and replacement income
Verified 01 May 2023 - Legal and Administrative Information Directorate (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. Some income is exempt.
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 Overall Rate | CSG rate deductible for income tax | CRDS Rate | Basis of assessment (basis of calculation) |
|---|---|---|---|---|
Income from employment | 9.20% | 6.8% | 0.50% | 98.25% gross income if the amount does not exceed €175,968 100% beyond |
Salary top-ups (example: profit-sharing amounts) | 9.20% | 6.8% | 0.50% | 100% of gross income |
Exemptions
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Tips
Tips received by an employee in 2022 and 2023 are exempt from 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 €2,212.94 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
Certain sums are, under certain conditions, exempt from social levies.
The value-sharing premium is exempt up to €3,000 (or €6,000 in some cases) for employees who earn less than 3 times the annual minimum wage in the 12 months preceding the payment of the premium.
Please note
The value-sharing premium will be subject to CSG and CRDS in all cases from 1er January 2024.
Aid paid by the employer to finance physical and sporting activities is exempt (e.g. sports courses).
Business Expenses
The following revenues are exempt from 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 from CSG and CRDS.
Amounts received in the context of volunteering or cooperation
The following revenues are exempt from 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 Overall Rate | CSG rate deductible for income tax | CRDS Rate | Basis of assessment (basis of calculation) |
|---|---|---|---|
9.20% | 6.8% | 0.50% | 98.25% gross income if the amount does not exceed €175,968 100% beyond |
CSG Overall Rate | CSG rate deductible for income tax | CRDS Rate | Base (Basis of calculation) |
|---|---|---|---|
6.2% | 3.8% | 0.50% | 100% of raw IJSS |
Unemployment benefits are subject to the CSG and the 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 €11,614 | From €11,615 to €15,183 | More than €15,183 |
1.5 part | 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 change from zero to reduced 3.8% applies if you have exceeded this threshold for 2 consecutive years.
CSG rate | CSG rate deductible for income tax | CRDS rate | Base (Basis of calculation) |
|---|---|---|---|
Zero rate | Exemption | Exemption | Exemption |
Reduced rate of 3.8% | 3.8% | 0.50% | 98.25% of income |
Normal level of 6.2% | 3.8% | 0.50% | 98.25% 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 your net allowance below the gross minimum wage
- You are paid as a trainee job-seeker in vocational training.
Early retirement allowances are subject to CSG and CRDS.
However, the rates are different depending on the household income.
For 2023, the rate applied depends on the revenues shown on the 2022 income tax return 2021.
Please note
if early retirement or early retirement took effect before 11 october 2007, the rates applied shall be 8.3% for CSG and 0.50% for CRDS.
CSG Overall Rate | CSG rate deductible for income tax | Casa Rate | CRDS Rate |
|---|---|---|---|
9.20% | 6.8% | 0.30% | 0.50% |
Retirement pensions are subject to CSG and CRDS.
However, the rates are different depending on the household income.
There are 4 CSG rates on retirement pensions:
- Zero rate
- Reduced rate (3.8%)
- Median rate (6.6%)
- Normal rate (8.3%)
For 2023, the rate applied depends on the revenues shown on the 2022 income tax return 2021.
Family Quotient | Benchmark Tax Income | |||
|---|---|---|---|---|
Zero rate | Reduced rate | Median rate | Normal rate | |
1 part | Up to €11,614 | From €11,615 to €15,183 | From €15,184 to €23,564 | More than €23,564 |
1.5 part | 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
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 Overall 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% |
CSG rate deductible from income tax | Exemption | 3.8% | 4.2% | 5.9% |
Disability 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 revenues shown on the 2022 income tax return 2021.
Family Quotient | Benchmark Tax Income | |||
|---|---|---|---|---|
Zero rate | Reduced rate | Median rate | Normal rate | |
1 part | 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
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 Overall 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% |
CSG rate deductible from income tax | Exemption | 3.8% | 4.2% | 5.9% |
The following amounts are also exempt from 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 from 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 from CSG and CRDS.
Social aid
Some income is exempt from 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 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 telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
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To contact the local service managing your folder
Department in charge of taxes (treasury, tax department...)
- Social Security Code: Articles L136-1 to L136-5Taxable persons (Articles L136-1), Sums exempt from CSG (Article 136-2), contribution base (Article L136-2)
- Social Security Code: Article L136-8Social contribution rate
- General Tax Code: Article 154dPartial deductibility of CSG
- Ordinance No. 96-50 of 24 January 1996 on the repayment of social debt
- Law No. 2021-953 of 19 July 2021 amending finance for 2021
- Decree No. 2021-680 of 28 May 2021 on the benefits associated with the practice of sport in the company
- Bofip-Taxes n°BOI-RSA-BASE-30-30 relating to the deductibility of CSG on income from employment and replacement
- CNAV Circular n°2019-19 of 16 April 2019 on social security contributions from the general scheme from 1 January 2019
- CNAV Circular No. 2021-36 of December 19, 2022 relating to the conditions of liability and exemption to CSG, CRDS and Casa as of January 1, 2023 (PDF)
FAQ
- Social levies (CSG, CRDS...) on wealth incomeService-Public.fr
- Public Social Security Service PortalMinistry of Social Affairs