Social contribution of solidarity of businesses (C3S)

Verified 21 April 2023 - Legal and Administrative Information Directorate (Prime Minister)

The social contribution of solidarity of businesses (C3S) contributes to the financing of old-age insurance. Commercial companies, public companies and certain companies in the cooperative sector are affected by the payment of this contribution if they have a turnover above EUR 19 million excluding taxes.

The social solidarity contribution of businesses (C3S) shall be paid when the following conditions are met:

  • The company realizes a turnover duty-free greater than 19 million. €
  • The company exists at 1er January of the year. The C3S is not due in the year of its creation.

Guadeloupe, Martinique, French Guiana and Reunion fall within the scope of the C3S.


Companies with a turnover before tax of less than or equal to €19 million are exempt from C3S and are not required to report C3S.

The following companies are affected by C3S:

  • Anonymous business (SA), Simplified Equity business (SAS), Anonymous Liberal business (SELAFA)
  • Business in a collective name (SNC),
  • Limited Liability business (LLC), Limited Liability Liberal Practice business (SELARL)
  • Limited Partnership business (CAS) and Limited Partnership business (SCS), Limited Partnership Liberal Practice businesses (SELCA)
  • European business (SE)
  • Legal persons governed by public law
  • Economic interest groups (EIGs)
  • Public Interest Grouping (PGI) subject to the VAT: titleContent
  • European Economic Interest Grouping (EEIG) for business carried out in France or the overseas departments
  • Company or business of insurance, capitalization and reinsurance
  • Credit institution and financing business
  • Certain cooperative businesses


Low-rent housing and building credit businesses, condominium businesses, mixed-economy building businesses, investment businesses, land-use businesses and rural establishment are exempt from C3S.

The plate of the C3S consists of the following elements:

  • Amounts taxable at VAT: titleContent
  • Amounts falling within the scope of VAT but which are exempt from VAT (lines A1, E1, E2 and F2 of VAT-3310-CA3).

The rate of the C3S is 0.16% turnover.

The calculation of the C3S is therefore:(CAHT: titleContent - 19 million ) x 0.16%

The C3S is covered by the Urssaf Provence-Alpes-Côte d'Azur (PACA).

Who shall I contact

A company whose previous year's duty-free turnover is superior to €19 million must report and adjust the C3S before 15 May each year.

The steps are being taken only via the internet on the following online service:

Declare and pay the C3S (Social Contribution of Solidarity of businesses)

If changes occur in the company (e.g. change of legal form, absorption-merger), they must be reported to the Urssaf Provence-Alpes-Côte d'Azur (PACA).


The C3S declaration is pre-filled on the basis of information provided by the tax authorities to the Provence-Alpes-Côte d'Azur (PACA) Urssaf.

In the event of a delay of statement, the company shall pay a surcharge up to 10% of the contributions due.

The company who has paid after the deadline shall also be subject to an increase of 10% of the contribution. This increase may be increased by a further increase of 4.8% by year of delay.

In the event of failure to declare, the company shall be liable to automatic fixing of the turnover on which the calculation of C3S is based. The Urssaf PACA is based on the information available to it or on the annual accounts published by the company.

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