How does the Solidarity Contribution for Autonomy (Casa) apply?
Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)
The Casa is used to finance the loss of independence of the elderly and disabled. It is levied on the amount of certain old-age and invalidity benefits paid to persons domiciled in France.
Casa is charged at the rate of 0.30% on the following gross revenues:
- Pensions
- Disability pensions
- Early retirement allowances
However, you are exempt from Casa in 2023 if your 2021 benchmark tax income is below certain limits:
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Metropolis
Family Quotient | Exemption threshold if the CSG applies to the reduced rate of 3.8% |
|---|---|
1 part | €15,183 |
1.5 part | €19,237 |
2 shares | €23,291 |
By additional half-share | €4,054 |
Per additional quarter share | €2,027 |
Guadeloupe, Martinique, Réunion
Family Quotient | Exemption threshold if the CSG applies to the reduced rate of 3.8% |
|---|---|
1 part | €16,611 |
1.5 part | €21,068 |
2 shares | €25,120 |
By additional half-share | €4,054 |
Per additional quarter share | €2,027 |
Guiana
Family Quotient | Exemption threshold if the CSG applies to the reduced rate of 3.8% |
|---|---|
1 part | €17,399 |
1.5 part | €22,060 |
2 shares | €26,114 |
By additional half-share | €4,054 |
Per additional quarter share | €2,027 |
Please note
revenue already subject to contribution as income from capital are not concerned by the Casa. For example, annuities Perco: titleContent.
- Code of Social Action and Families: Articles L14-10-1 to L14-10-10Casa: basis of assessment, rates, exemptions (Article L14-10-4)
- Social Security Code: Article L136-8
- 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)
- CSG and CRDS on activity and replacement incomeService-Public.fr
- Public Social Security Service PortalMinistry of Social Affairs
- Social Security Pension InsuranceNational old-age insurance fund