Contributions and social contributions

2023 amendment to the general reduction in employer contributions

Publié le null - Directorate for Legal and Administrative Information (Prime Minister)

A decree of 28 December 2022 modifies the reduction rate used to calculate the general reduction in employers' contributions. This adjustment shall apply to contributions and contributions on remuneration due in respect of periods from 1er January 2023.

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Image 1Crédits: © Kenishirotie -

The rate of reduction, also called the "T" value, corresponds to the maximum coefficient of the general reduction in employers' contributions. This is the sum of the following contributions:

  • Social security contributions for sickness, maternity, invalidity, death and basic old-age insurance (retirement from the general scheme or the agricultural social protection scheme);
  • Contribution to the National Housing Fund (Fnal);
  • Contributions of family allowances;
  • Solidarity Autonomy Contribution (CSA) ;
  • Legally compulsory employers' supplementary pension contributions;
  • Employer’s contribution to unemployment insurance;
  • Contributions for accidents at work and occupational diseases.

This rate, as amended by Decree No. 2022-1700 of 28 December 2022, is included in the formula for calculating the general reduction:

(Rate of reduction/0,6) x [(1,6 x 20 511,40 € (amount of gross annual minimum wage) / gross annual remuneration) -1]

Tableau - New reduction rates for 2023

Reduction rates for 2023

Old reduction rate

Companies with less than 50 employees (subject to contribution) Final: titleContent by 0,1 %)



Companies with 50 or more employees (subject to contribution) Final: titleContent by 0,5 %)



For 2023, the overall reduction in employer contributions will be calculated as follows:

(0.3231/0.6) x [(1.6 x 20 511.40 €/ gross annual remuneration of the employee) - 1]

In addition, the decree adds that the reduction applying to contributions for accidents at work and occupational diseases may not exceed 0.55% of remuneration (compared with 0.59% previously).

Please note

This amendment shall apply to remuneration payable for periods starting on 1er January 2023.


Individual employers are excluded from this reduction