Amendment of the Social Security ceiling

The Social Security ceiling was increased by 5.4% compared to 2023:

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 1^er january 2024 here.

In addition, the rate of the contribution to the mobility payment for Paris and for the departments of Hauts-de-Seine, of the Seine-Saint-Denis and the Val-de-Marne is fixed 3.20% (instead of 2.95%). This new rate took effect on 1^er February 2024.

Reduction of the sickness employer contribution rate

At 1^er 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 1^er 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:

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 1^er 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 (GSA)

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 1^er January to 0.20%.

General reduction of contributions (ex-Fillon reduction)

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 1^er 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 1^er January 2024:

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:

Financing of restaurant vouchers: increase of the maximum exemption ceiling

Previously set at €6.91, this ceiling now stands at €7.18 since 1^er January 2024.

The employer's contribution to the financing of the restaurant vouchers must be between 50 and 60% of the value of the voucher in order to be exempt from social security contributions and income tax. So the value of that security must now be between €11.97 and €14.36.

Recovery of the advantage in kind

For the year 2024, the food in-kind benefit has been increased:

The values are different for employees of hotels, cafes, restaurants and similar: