Salary contributions of a member of the public service contract staff
Verified 01 January 2024 - Legal and Administrative Information Directorate (Prime Minister)
Additional cases ?
As a contractor, your remuneration is subject to contributions and contributions including rates and the plate vary.
The rules differ depending on the amount of your monthly income.
Less than €15,456
Security Pension Insurance Contributions (Basic Pension Plan)
Plate | Rate |
|---|---|
Index treatment + Residence allowance + Family salary supplement (FTS) + Premiums and allowances + Benefits in kind | 0.40% |
(Index treatment + Residence allowance + Family salary supplement (FTS) + Premiums and allowances + Benefits in kind) up to €3,864 per month | 6.90% |
Contributions to theIrcantec: titleContent (supplementary pension)
Plate | Rate |
|---|---|
Tranche A: (Index salary + Residence allowance + Premiums and allowances + Benefits in kind) up to €3,864 per month | 2.80% |
Slice B : Share of index salary, residence allowance, bonuses and allowances and benefits in kind greater than €3,864 per month | 6.95% |
Social contributions
Plate | Rate | ||
|---|---|---|---|
CSG: titleContent | 98.25% x (Index salary + Residence allowance + SFT + Premiums and allowances + Benefits in kind) | 9.2% (of which 2.4% not deductible from taxable income) | |
CRDS: titleContent | 0.5% not deductible from taxable income | ||
More than €15,456
Security Pension Insurance Contributions (Basic Pension Plan)
Plate | Rate | |
|---|---|---|
Index treatment + Residence allowance + Family salary supplement (FTS) + Premiums and allowances + Benefits in kind | 0.40% | |
Index treatment + Residence allowance + Family salary supplement (FTS) + Premiums and allowances + Benefits in kind up to €3,864 per month | 6.90% | |
Contributions to theIrcantec: titleContent (supplementary pension)
Plate | Rate |
|---|---|
Tranche A: Index salary + Residence allowance + Premiums and allowances + Benefits in kind up to €3,864 per month | 2.80% |
Band B: Share of index salary, residence allowance, bonuses and allowances and benefits in kind greater than €3,864 per month | 6.95% |
Social contributions
Contributions | Plate | Rate | |
|---|---|---|---|
CSG: titleContent | Index salary + Residence allowance + SFT + Premiums and allowances + Benefits in kind | 9.2% (of which 2.4% not deductible from taxable income) | |
CRDS: titleContent | 0.5% not deductible from taxable income | ||
Supplementary pension institution for non-permanent officials of the State and public authorities (Ircantec)