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Some globally mobile individuals may not be subject to social security contributions (see 6.1)

Where an individual is subject to French social security contributions, these are required to be paid by employers, employees or both, and are computed on the total wages and salaries, or on maximum amounts known as social security ceilings, which range between EUR 3,864 (monthly) and EUR 46,368 (annually).

Each type of contribution is calculated on a different salary base. There are additional contribution rules for businesses based in certain geographical areas (Alsace-Lorraine, Belfort, Departments d'Outre-Mer DOM) but these are not material amounts.

In general, there are three types of social security contributions due in France, details of which can be found in the French Social Security Code (Code de la sécurité sociale), Arts L.136-6 and L.136-7):

1. Ìý

   •ÌýÌýÌýÌý the generalised social contribution (CSG)

2. Ìý

   •ÌýÌýÌýÌý the social security deficit contribution (CRDS), and

3. Ìý

   •ÌýÌýÌýÌý the social levy on passive income

In addition, there is a 0.3% additional welfare contribution (CASA) for elderly people living alone levied on retirement pensions.