Declare and pay employees' social contributions and contributions
Verified 01 July 2024 - Directorate for Legal and Administrative Information (Prime Minister)
Regardless of the contract, the employee receives a net salary after deduction of contributions and social contributions. It's theemployer that carries out the statement of those contributions to theUrssaf: titleContent (general case) or MSA: titleContent (if it is an agricultural activity). We'll explain everything to you.
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.
Example :
Concerning theold-age insurance for pension entitlements, the contribution rate applies only to the part of the remuneration below a ceiling. This ceiling is called the annual social security ceiling (PASS). Its amount is fixed every 1er January. It stems from the Social Security Finance Act (SFSA). In 2023, for example, the monthly limit is €3,864.
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.
Please note
The social protection of the most employees and self-employed (unregulated craftsmen, traders and liberals settled from 2019) is insured by the general social security scheme. The self-employed depend on the social security scheme for the self-employed (SSI) attached to the general scheme. The regulated liberal professions are provided by specific social security funds, CIPAV and CNAVPL. (Cnavpl: titleContent and Cipav: titleContent).
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, 13e 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).
Please note
Where the employer makes available to the employed person a electrical terminal of vehicle charging located at the workplace, the benefit in kind from the use of this kiosk for non-business purposes is not recognized.
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 1er 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 2024, the monthly cap is set at €3,864.
| 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|
Year | €46,368 | €43,992 | €41,136 | €41,136 |
Quarter | €11,592 | €10,998 | €10,284 | €10,284 |
Month | €3,864 | €3,666 | €3,428 | €3,428 |
Fortnight | €1,932 | €1,833 | €1,714 | €1,714 |
Week | €892 | €846 | €791 | €791 |
Day | €213 | €202 | €189 | €189 |
Time | €29 | €27 | €26 | €26 |
FYI
The reward of a trainee, which is compulsory from 2 months of an agreed traineeship, shall be exempt from social security contributions if it is less than €4.35 per training hour. Above this threshold, it is subject to social contributions.
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.
Please note
The CSG-CRDS calculation base is broader than that of social contributions. It is not just about working income. Thus, in addition to income from employment and replacement (unemployment benefits, daily allowances, etc.), the CSG covers income from assets or investment products.
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.
Example :
In the case of payment of the December salary at the beginning of January, the applicable social security ceiling shall be that of December.
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.
General scheme
For your employees connected to the general social security scheme, you must make the DSN on the website net-companies.fr.
Nominative Social Declaration (DSN)
You must register and sign up for an account on net-companies.fr.
You have the choice between an account where you self-declare and an account where you designate another person (an accountant, a payroll officer).
Agricultural sector
You must make the DSN on the website of the MSA: titleContent.
MSA - Companies and farmers - DSN: online declaration
FYI
Quarterly reporting (DST-MSA) is no longer possible as of the January 2024 payroll. Employees must be reported either via the DSN either via the TESA+ (title employment agricultural service). Note that the TESA-S (title simplified agricultural use) is henceforth DSN compatible.
To choose the option that suits you, the MSA offers you a guide and instructions for use for each.
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.
FYI
In the profile from your account, you must check the box " Dashboard DSN Tracking ”.
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.
Please note
Companies with less than 11 employees may choose to make the DSN quarterly, not monthly.
Less than 50 employees and 50 or more employees on pay gap
No later than 15 of the month
Please note
In case of a pay gap, the payroll tax reductions are calculated on 13 payroll.
In order to calculate the reduction in the rate of contribution for family allowances, the remuneration for the 13 months must be taken into account and reduced to 13 monthly minimum wages.
Companies with less than 11 employees who report to DSN each quarter must also do so by the 15th of the month following the period of work performed.
50 or more employees
No later than 5 of the month
Please note
These are employers with a minimum of 50 employees whose pay is paid in the same month as the period of work.
General case
Payment by dematerialized channel is mandatory, regardless of income from activity or turnover.
This is done in one of the following ways:
- For micro-entrepreneurs: by telepayment or credit card
- For other entrepreneurs: by direct debit, telepayment, credit card or transfer
The monthly payment contributions are the rule.
FYI
One new simplified option for payment of contributions is available in the company's Urssaf online space. This is a direct transfer sinceonline space, in connection with the bank and the Urssaf, without the need to know the RIB of the Urssaf concerned.
The companies of minus of 11 employees may exceptionally choose to make the payment quarterly.
Companies with more than 250 employees
One-time payment (OV) is required
Companies that have more than one facility can centralize their social security returns and their payment of contributions in a the only center in Urssaf. This device is called VLU.
The VLU is obligatory for companies with 250 or more employees.
It is optional for others.
How do I proceed with the VLU?
The company must make a application for authorization.
The paperless file must be returned to the department Urssaf VLU large accounts National Fund:
Who shall I contact
If the request is made before 31 October, the ELV scheme shall then be implemented on 1 Octoberer January of the following year.
For companies who practice payroll offsetting, the implementation of the VLU is effective at 1er December of the current year.
So that his request for an ELV is accepted, the employer must be in contact with at least 2 Urssaf centers.
The employer must also be up to date of his contributions and returns.
Please note
In the event of disputes, the competent court is the court of the jurisdiction where the (single) company social security body is located.
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.
FYI
You can consult the search tool which lists all state and local aid:
Who can help me?
Find who can answer your questions in your region
- Contact a Urssaf advisor by email
- Reach your Ursaf by phone
- Mutual Social Agricultural Organization (MSA)
- Payment in a single place: application for authorization to the Urssaf
Ameli Support Contact for companies
Access to
Modernization and simplification of formalities for contributors using a reporting third party
Social contribution on working income and replacement income
Procedure for setting the contribution ceiling
Disputes with a social security body (in case of VLU)
Recovery of contributions based on remuneration paid to employed persons and persons treated as such
Declaration of pensions
Statements by commissions, brokerages, fees, copyrights or inventors
Reporting of purchases of metals
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Interdepartmental Directorate for Public Transformation (DITP)
Urssaf Caisse nationale (formerly Acoss)
Vie-publique.fr
Central Fund of Agricultural Social Mutual Society (MSA)
Urssaf Caisse nationale (formerly Acoss)