In summary

The social contributions are sums (payments) deducted of the gross salary. They are prepayments on the gross salary, i.e. withheld before payment of the salary. The employee then receives the net salary that the employer pays him.

Contributions entitle the employee to a social protection in case of, for example, sickness, unemployment or when claiming pension rights.

It is the employer who must calculate and declare the social contributions of each of his employees, either to the Urssaf or to the MSA (for agricultural professions).

Social contributions include an employer's share and an employee's share.

All these employer and employee shares are deducted in the form of prepayments before the payment of the salary.

Some contributions include an employer's share and a wage share. Others include only an employer's share or a social share (for example: the sickness contribution includes only an employer's share).

The social contributions are a form of taxation intended to finance the social protection system. This is the case for the Generalized Social Contribution (CSG) and the Contribution for the Repayment of the Social Debt (CRDS).

General principle of calculation

They are calculated in percentage salary.

Of different rates correspond to each contribution (sickness, old age, unemployment, etc.). They are set by order in council.

The basis of the calculation may be some or all of the remuneration of the employee for his work performed.

The amount of contribution is the product of multiplication : the amount of remuneration (also known as the basis of calculation or the basis of assessment) multiplied by the rate in force.

Payment (payment) of contributions

The employer shall carry out payments, i.e. the payment contributions (employer's and employee's share) to the Urssaf (general case) or the MSA (in the case of an agricultural activity).

The payment of contributions allows employees to benefit from social protection benefits. For example, a sick employee for whom the employer is up to date with the payment of contributions deducted from his salary is entitled to reimbursement of his health expenses and to payment of daily allowances.

The calculation rules and rates for each contribution are sometimes complex for a new employer.

Before you start, you can ask for a accompaniment.

This is a tracking in straightforward and a practical aid by social protection professionals: staff of theUrssaf: titleContent. He is free.

The Urssaf First Hire Service

Want to hire your first employee?

The Urssaf offers you a 12 months.

The goal is for you guide in your filings and the payment of your contributions.

This accompaniment offers following services :

• Support in all your steps dematerialized
• Responses quick response to your requests and questions
• Support on your responsibilities and the regulation applicable
• Preventive monitoring your account to limit reporting and payment incidents

How do I request this support?

Contact the service ofUrssaf by one of the following means:

• Via your e-mail accessible from your online space on urssaf.fr by selecting: " Other subject matter (information, documents or supporting documents))” and then “ Be accompanied as a new employer ”
• By telephone 0806 803 895 (free service + call price), monday to friday from 9am to 5pm

The basic amount on which social contributions are calculated is called the social base.

This social base corresponds to a share of the income of the employee.

Feel free to use the Urssaf simulator to estimate the monthly contribution amount and total compensation cost:

Calculate the social contributions for the hiring of an employee and the expected remuneration

What are the contributory elements of the remuneration?

These are the following compensation elements:

• Gross wages (e.g. overtime pay, night work allowances, tips, etc.)
• Premiums and allowances (leave with pay, seniority, performance, periodic penalty payment, 13^e months, strain, etc.)
• Accident at work Replacement income and supplementary social benefits: the salary paid to an employee who is away from work, in order to maintain all or part of his remuneration during his interruption of activity (sickness, maternity or freedom from work)
• Extra-legal family benefits (nursery premiums, family supplements)
• Benefits (sums of money) provided by the Social and Economic Committee (ESC)
• Benefits in kind (food and accommodation for example).

What are the non-contributory elements of remuneration?

The following elements included in the remuneration are not subject to contribution:

• Per diem paid by social security 
• Substitute earnings: retirement and invalidity pensions, unemployment and early retirement benefits 
• Premiums linked to theprofit sharing or to the participation of employees to the company's performance (under a collective agreement) 
• Bonuses related to the presentation of the Medal of Honor of Work, within the limit of the basic monthly salary 
• Compensation considered as damages (severance pay)
• Employer's supplementary pension and supplementary pension contributions
• Reimbursement of professional expenses may be justified (e.g. catering costs, travel, purchase of clothing, etc.)

What is the minimum threshold and the social base ceiling?

The basis for calculating contributions may not be less than a minimum threshold corresponding to the minimum remuneration legal or conventional (i.e. the Smic). This minimum tax base shall not apply to contributions calculated on a flat-rate basis. It does not apply to multi-card VRPs, interns and certain managers (those who are not bound by a company employment contract).

Conversely, some contributions are capped : beyond a certain amount or ceiling, remuneration is no longer taken into account for the calculation of contributions. This is the case for part of the old-age and Final: titleContent.

This ceiling is called the annual social security ceiling (PASS). Its amount is updated every 1^er January. It stems from the Social Security Finance Act (SFSA). The amount taken into account for the calculation of social contributions shall be that of the monthly social security ceiling (PMSS). In 2025, the monthly cap is set at €3,925.

You can visit the Ameli website to learn more about the different ceiling amounts used : Daily, weekly, monthly (PMSS), quarterly or annual (PASS) PSS of the current year

The other contributions are due on the entire remuneration, they are said uncapped.

Over what period should the ceiling be determined?

The determination of the social security ceiling for the calculation of social contributions shall be that of the period of work giving rise to remuneration.

The ceiling shall be adjusted in proportion to the time actually elapsed. That is, according to the pay periodicity.

Where the employee has not been present during the whole of that period, the ceiling shall be adjusted according to the days covered by the employment contract during that period.

Special rules apply to part-time employees and those excluded from monthly payments.

This ceiling will also be applied to remuneration linked to the same pay payable for work performed, if any, in other periods.

You can declare your employees' social security contributions yourself or entrust the completion of this declaration to a reporting third party such as an accountant.

Dashboard

After the declaration, you should consult your dashboard to see the responses of social organizations.

Social agencies send you compliance receipts, anomaly summaries, and attestations that you can download, then save, and print.

DSN Tracking and Fault Reporting

The Urssaf has implemented a tool called “DSN Tracking” that sends you a report of the anomalies identified on your declaration. You can then quickly correct them by following the advice let the Urssaf tell you.

These reports shall be called CRM (business reporting). They group the anomalies in your report by checking for inconsistencies.

You can consult the user's guide of the DSN:Urssaf guide - How to report and regularize Urssaf contributions to DSN.

Materialized Employer Attestation (AER)

France Travail (formerly Pôle emploi) generates a re-materialized employer certificate (AER) that summarizes information about your employees.

You must download the AER, print it, sign it and hand it over to the employee concerned.

Which payroll software to choose?

You must have a DSN-compliant payroll software.

This software is used to "translate" the pay slip data into DSN data.

If you do not have a payroll software, you can choose one of the following services:

• Company Service Job Title (TESE) for companies covered by the general social security scheme, or the Tesa+ for companies in the agricultural sector

• Izilio BTP for construction companies
• Izilio professional ticket office for companies of live entertainment, audiovisual and cinema
• Associative Employment Check (CEA) for non-profit associations or foundations, with less than 20 employees

The pay NSN must be purchased during the month depending on the period of paid employment.

You may be exempted from paying (exempt) certain social contributions based on several criteria.

These criteria include:

• Geographical location where your company is located: Defense Restructuring Area (DRA), rural regeneration area (RRA) or areas France ruralités revalorization (RFRA), employment pool to be revitalized (BER), etc.
  For example: Temporary CFC exemptions in urban areas in difficulty: ceilings upgraded in 2023
• Exceptional situation resulting in a one-time revenue loss of CA: titleContent (COVID, weather, etc.)
• Entrepreneur new to creating or taking over a company
• Company Type created, such as young innovative companies (JEI)
• Income of the employee: if the salary paid is below a certain threshold, you are entitled to exemptions. This is the device called the general reduction in employers' contributions. You can consult our page dedicated to specific features of this system.