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Assessment AGS, which is borne solely by the employer, finances the wage guarantee scheme, which, in the event of a reorganization or judicial liquidation of the company, guarantees the payment of employees' remuneration, notice and allowances. A scheme based on the solidarity of employers, the guarantee of AGS wages is financed by employer contributions calculated on the basis of the remuneration giving rise to unemployment insurance contributions.
All private employers are subject to the employee debt guarantee scheme, irrespective of their legal status:
- trader (natural or legal person carrying out acts of trade in a manner customary in the course of his professional activity);
- liberal profession;
- a legal person governed by private law;
- temporary work undertaking (temporary agency);
- a commercial company, the majority of which is owned by the State.
Not subject to the AGS assessment:
- legal persons governed by public law;
- condominium unions;
- individual employers.
This insurance scheme benefits all employees bound by a contract of employment with the company (without conditions of seniority), including employees:
- posted abroad and expatriates;
- aliens in a legal situation;
- maternity or parental leave;
- on work injury leave.
The contribution is exclusively due by the employer (there is therefore no wage share, deducted from the gross salary).
It shall be calculated on the basis of the remuneration used to calculate unemployment insurance contributions, up to €13,712 (corresponding to 4 times the monthly ceiling of Social Security).
The rate of the AGS contribution shall be:
- 0,15 %;
- 0,03% temporary agency staff of temporary work undertakings.
This contribution is included in social returns, such as contributions to unemployment insurance, to be made to:
- the Urssaf for private employers located in metropolitan France;
- Employment center for employers of intermittent entertainers, expatriate employees and for contributions due under the contract of professional security;
- Agricultural Social Mutuality (AMM) for agricultural employers;
- the National Multi-Card VRP Social Security Compensation Fund (CCVRP) for Multi-Card VRPs;
- the CGSS for private employers, located in a overseas department;
- the Social Security Fund for employers located in Saint-Pierre and Miquelon;
- the Social Services Compensation Fund (CCSS) for employers located in Monaco.
There are no specific steps to take.