Solidarity Autonomy Contribution (CSA)

Verified 26 January 2024 - Directorate for Legal and Administrative Information (Prime Minister)

The Solidarity Autonomy Contribution (CSA) is solely the responsibility of the employer. It is allocated to the National Solidarity Fund for Autonomy (CNSA) and makes it possible to finance actions in favor of the autonomy of the elderly or disabled.

The CSA is a contribution only to the employer's charge. So it's not deducted from salary.

Every employers liable to pay sickness insurance contributions must pay the Solidarity Autonomy Contribution (CSA).

The foreigner employer who employs employees working in France and affiliated to a French social security scheme must also pay CSA. There are 2 exceptions:

The foreigner employer, which employs foreigner employees seconded to France but who remain subject to the social security of their country of origin or to an autonomous French social security scheme (New Caledonia, Saint Pierre and Miquelon, Mayotte, Polynesia), does not pay the CSA.
Persons exercising simultaneously several activities as employees in several Member States of the European Union. In this case, there is only one regime applicable to all activities: that of the State of residence or that where the activity is carried out.

Please note

The CSA is due under the day of solidarity. The actual implementation of this unpaid working day for employees is optional. On the other hand, CSA payments are mandatory in all cases.

If an employee changes employer during the year, each employer must pay the contribution as soon as it is subject to the payment of the sickness contribution for the employee. It does not matter which employer the day of solidarity was held.

The rate of the CSA is 0.30%.

It applies to remuneration paid by the employer.

Please note

The CSA is payable in full for those categories that benefit from a rate rebate (e.g. journalists).

The CSA is calculated on the basis of same basis employers' contributions to sickness insurance.

The remuneration these are those paid to the following:

Employees affiliated to the general social security scheme
Company managers affiliated to the general scheme for employees
Employees on apprenticeship contracts
Temporary workers
Intermittent workers
Employees under employment support contract
Employees under professionalisation contract
Intern in company. The traineeship of more than 2 months gives rise to a reward. When the bonus exceeds a certain threshold, the CSA must be paid.

The bonus paid to a trainee is submissive social contributions only if it exceeds a certain threshold in a calendar month. The threshold is calculated as follows: number of probationary hours completed during the month multiplied by 15% the hourly ceiling for social security, or €4.35 per hour in 2024.

For example, an intern who works 120 hours per month of paid internship at €4.35 per hour receives a bonus of €522. If the reward exceeds €522, the excess fraction shall be subject to the CSA.

Where the employer's contributions to sickness insurance are calculated on a plate flat rate, the CSA shall be calculated on the same basis.

When the upright social contributions are fixed flat-rate (e.g. home sellers), the amount of the CSA is considered to be included in these lump sum contributions.

Please note

The CSA falls within the scope of the general reduction in employers' contributions.

The employer must declare to the Urssaf all remuneration paid and all bonuses paid to its employees.

The CSA is paid each month via the registered social declaration (NSN).

Nominative Social Declaration (DSN)