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Home / Tolley's Global Mobility: Personal Taxes /France /FR1 Overview of the tax regime in France /FR1.7 Social security / FR1.7.1 Social security: the generalized social contribution (CSG)
Commentary

FR1.7.1 Social security: the generalized social contribution (CSG)

France

The French social security system has been financed mostly from contributions levied on earned income. This arrangement distinguishes France from some of its European partners, which finance most social spending from tax.

Social security contributions in France 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

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