Social contributions

Maintaining the AGS contribution rate at 0.25% on January 1, 2025

Publié le 11 décembre 2024 - Directorate for Legal and Administrative Information (Prime Minister)

At 1er January 2025, the rate of the guaranteed wage insurance (GSA) contribution remains set at 0.25%. This contribution is intended to finance the risk of non-payment of remuneration due to employees in the event of collective proceedings.

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Image 1Crédits: fotomek - stock.adobe.com

Upgraded last July, the GSA employer contribution rate will not be changed on 1er January 2025.

What is the AGS contribution?

This is a contribution that is only at the expense of the employer.

Its purpose is to guarantee the payment of sums due to employees (wages, severance payments, etc.) in the event of safeguard proceedings, judicial redress or liquidation proceedings.

The SGA is due within the limit of 4 monthly Social Security ceilings, which in 2025 corresponds to €15,700 per month for a full-time employee.

Who pays the SGA?

Every employer is liable for this contribution.

All activities (commercial, craft, liberal) are concerned.

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