Public Service Contractor's Salary Contributions
Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)
Additional cases ?
As a contractor, your remuneration for a contract agent is subject to contributions and contributions including rates and contributions the plate vary.
The rules differ depending on the amount of your monthly income.
Less than €13,712
Contributions | Plate | Rate | ||
|---|---|---|---|---|
Pension contributions | Basic pension (Old-age insurance of the general social security scheme) | Indemnification + Residential Allowance + Family Treatment Supplement (FTS) + Premiums and allowances + Benefits in kind | 0,40% | |
(Indemnification + Residential Allowance + Family Treatment Supplement (SFT) + Premiums and Allowances + Benefits in Kind) up to €3,666 per month | 6,90% | |||
Supplementary Retirement (Ircantec: titleContent) | Slice A | (Indemnification + Residential Allowance + Premiums and Allowances + Benefits in Kind) up to €3,666 per month | 2,80% | |
Slice B | Share of index salary, residency allowance, premiums and allowances and benefits in kind greater than €3,666 per month | 6,95% | ||
Social contributions | CSG: titleContent | 98,25% x (Index salary + Residency allowance + SFT + Premiums and allowances + Benefits in kind) | 9,20% (including 2,40% non-deductible from taxable income) | |
CRD: titleContent | 0,50% non-deductible from taxable income | |||
Greater than €13,712
Contributions | Plate | Rate | ||
|---|---|---|---|---|
Pension contributions | Basic pension (Old-age insurance of the general social security scheme) | Indemnification + Residential Allowance + Family Treatment Supplement (FTS) + Premiums and allowances + Benefits in kind | 0,40% | |
Indemnification + Residential Allowance + Family Treatment Supplement (SFT) + Premiums and allowances + Benefits in kind up to €3,666 per month | 6,90% | |||
Supplementary Retirement (Ircantec: titleContent) | Slice A | Allowance + Residence Allowance + Premiums and Allowances + Benefits in kind up to €3,666 per month | 2,80% | |
Slice B | Share of index salary, residency allowance, premiums and allowances and benefits in kind greater than €3,666 per month | 6,95% | ||
Social contributions | CSG: titleContent | Indemnification + Residency Allowance + SFT + Premiums and Allowances + Benefits in kind | 9,20% (including 2,40% non-deductible from taxable income) | |
CRD: titleContent | 0,50% non-deductible from taxable income | |||
- Ircantec ContributionsSupplementary pension institution for non-titular public servants (Ircantec)