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Contributions and social contributions
Social security contributions: what changes as of 1 January 2024?
Publié le 31 janvier 2024 - Directorate for Legal and Administrative Information (Prime Minister)
At 1er in january 2024, many employer contribution rates changed. Entrepreneur.Service-Public.fr gives you all the useful information on these various changes.
Amendment of the Social Security ceiling
The Social Security ceiling was increased by 5.4% compared to 2023:
Value of the social security ceiling | 2024 | 2023 |
Annual | €46,368 | €43,992 |
Quarterly | €11,592 | €10,998 |
Monthly | €3,864 | €3,666 |
Daily | €213 | €202 |
Schedule | €29 | €27 |
CVAE reduction
The CVAE tax rate (for companies or persons engaged in self-employed professional activity and generating an annual turnover excluding tax of more than €500 000) is reduced in 2024 as follows:
Turnover excluding tax | Effective Tax Rate 2024 | Effective Tax Rate 2023 |
|---|---|---|
Less than €500,000 | 0% | 0% |
Between €500,000 and €3 million | 0.094% x (CA - €500,000) / €2.5 million | 0.125% x (CA - €500,000) / €2.5 million |
Between €3 million and €10 million | 0,094 % + 0,169 % x (CA - €3 million) / €7 million | 0,125 % + 0,225 % x (CA - €3 million) / €7 million |
Between €10 million and €50 million | 0,263 % + 0,019 % x (CA - €10 million) / 40 million % | 0.35% + 0.025% x (CA - €10 million) / 40 million% |
More than €50 million | 0.28% | 0.375% |
For more information on this phase-down to 2027, please see the following news.
Reassessment of mobility payment rates
The mobility payment, a contribution due from employers who hire more than 10 employees whose purpose is to finance public transport, evolves.
Find all the changes made to the mobility payment rate on 1er january 2024 here.
Upgrading of the CEILINGS on the exemptions from the CFE for companies located in urban areas in difficulty
These ceilings have been increased by 6% for the year 2024:
For 2024 | For 2023 | |
|---|---|---|
For establishment or extension of establishments made since 1er January 2015 in the QPV (or in former ZUS before 31 December 2014) | €32,468 taxable net basis | €30,630 |
For commercial activities in the QPV | €87,584 taxable net basis | €82,626 |
For establishment or extension of establishments carried out in ZFU - TE until 31 December 2014 | €87,584 taxable net basis | €82,626 |
Reduction of the sickness employer contribution rate
At 1er January 2024, annual remuneration not exceeding 2,5 times the SMIC in force on 31 December 2023, i.e. €52 416, is eligible for the reduction in the employer's sickness insurance contribution rate. This reduced rate shall be set at 7% (instead of 13%).
Change in rates of contributions for accidents at work and occupational diseases
At 1er January 2024, the flat-rate increases taken into account in the calculation of the net AT/MP contribution rate amended in 2024 are set as follows:
Flat-rate increase (as a percentage of wages) | In 2024 | In 2023 |
Accidents en route | 0.17% | 0.16% |
Salaries for specific charges | 0.16% | 0.28% |
Wages for hardship | 0.03% | 0.02% |
Reduction of the family allowance contribution rate
This employer contribution is adjusted according to salary. Its rate was 5.25% in 2023. It is now set at 3.45% for salaries not exceeding 3,5 SMIC (€73 382,40 per year) paid by companies benefiting from the general contribution reduction.
Development of the employer's share of the maximum contribution for old age
In the case of the unlimited old-age contribution, the employer's share changes to 1er January 2024. This applies to the gross salary as a whole. Previously set at 1.90%, it is now 2.02%.
Increase in the contribution rate of the wage guarantee scheme
This so-called AGS contribution makes it possible to finance the risk of non-payment of remuneration due to employees in the event of a collective procedure. Since 2017, it has been set at 0.15% of the wages used as the basis for calculating unemployment insurance contributions.
She was picked up at 1er January to 0.20%.
General reduction of contributions (ex-Fillon redirection)
The overall reduction in employer contributions is evolving. In fact, the reduction ratio, which varies according to the number of employees in the company, has changed at 1er January 2024.
As a reminder, the amount of the reduction coefficient is determined according to the following formula: [Reduction rate/0.6] x [(1.6 x gross annual SMIC/gross annual remuneration) - 1]
The rate of reduction has thus been revised upwards to 1er January 2024:
Number of staff in the company | Reduction rate to 1er january 2024 | Old reduction rate |
1 to 49 employees | 0.3194 | 0.3191 |
At least 50 employees | 0.3234 | 0.3231 |
Evolution of the exemption ceilings for ZFU, ZRR, BER and ZRD
These exemptions from employer contributions may be total or degressive. They shall apply where the remuneration does not exceed a percentage of the SMIC.
The ceilings have been reassessed as follows:
Zones | Ceiling at 1er january 2024 (monthly gross) | Old ceiling |
Total exemption Urban Free Zones (UFAs) | €2,473.68 | €2,446.08 |
ZFU degressive exemption | Between €2,473.68 and €3,533.83 | Between €2,446.08 and €3,494.40 |
Total exemption Rural Revitalization Areas (RRZs) | €2,650.38 | €2,620.80 |
ZRR degressive exemption | Between €2,650.38 and €4,240.60 | Between €2,620.80 and €4,193.28 |
Total exemption Employment pools to be revitalized (BER) | €2,473.68 | €2,473.69 |
Total Exemption Defense Restructuring Areas (DRAs) | €2,473.68 | €2,473.69 |
ZRD degressive exemption | Between €2,473.68 and €4,240.60 | Between €2,473.69 and €4,193.28 |