France has a complicated system of social security contributions and there is a significant burden on employers to contribute to the social care system. Additionally, other levies are also imposed on employers (eg apprenticeship levies).
From April 2021, le bulletin officiel de la Sécurité sociale (BOSS) provides information in a digital database for social security and replaces the previous system of issued circulars and instructions. It aims to provide better accessibility and understanding of the law relating to social security. It provides information on contribution calculations, ceilings, exemptions and the treatment of benefits-in-kind.
Some contributions are payable by all employers, while others are based on size of the employer.
2.2.2.1ÌýÌýÌýÌý Social security contribution rates
The table below details the contribution rates applicable from 1 January 2024, with links provided to further information in each element.
| Contributions 2024 | On the totality of the remuneration | Within the ceiling |
| Employer | salaried | Employer | salaried |
| Health, maternity, disability, death * and solidarity solidarity contribution (CSA) | 7.30% | | | |
| Supplementary sickness salary contribution in the departments of Bas-Rhin, Haut-Rhin and Moselle | | 1.30% | | |
| Pension |
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Web page updated on 17 Mar 2025 15:52