Employers' contribution to social dialog

Verified 19 May 2022 - Directorate for Legal and Administrative Information (Prime Minister)

The contribution to social dialog is a contribution payable by the employer. It provides funding for trade unions and employers' organizations. It is calculated on the total wages paid by the company.

The contribution to social dialog is due from the following people, regardless of their size and activity:

  • Private-law employers
  • Public-law employers employing staff under a contract of employment of private law : for example, a national institution, a public industrial and commercial institution (EPIC), a local social security fund, a chamber of commerce
  • Individual employers employing an employee in their private home : for family or household work (caring for children or a dependent person, cleaning, small gardening work, school support, etc.)

Please note

the contribution shall apply regardless of whether or not a trade union is present in the company. Similarly, it applies whether or not the employer is a member of an employer's organization.

Basis for calculating the contribution

The basis of calculation (base) of the contribution shall consist of all compensation and benefits paid to employees and subject to social security contributions.

These include the following compensation elements:

  • Gross salary (including overtime or overtime)
  • Premiums and allowances
  • Supplementary social benefits
  • Replacement income in the event of sickness, maternity or accident at work
  • Extra-legal family benefits
  • Cash benefits provided by the company Committee
  • Benefits in kind (e.g. food and accommodation, provision of cars for the private use of employees)


the remuneration of self-employed persons shall not be taken into account : trainees remunerated by the award of traineeships, foreigner family workers, foster parents, disabled workers employed in an establishment and work-related assistance service (ESAT), civil servants and public law contractors (including apprentices and beneficiaries of assisted contracts).

The non-contributory elements of remuneration are therefore excluded of the basis of calculation:

  • Daily allowances paid by social security
  • Substitute earnings: retirement and invalidity pensions, unemployment and early retirement benefits
  • Premiums linked to employee profit-sharing or participation in 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 regarded as damages
  • Employer's supplementary pension and supplementary pension contributions
  • Reimbursement of justifiable professional expenses

Rate of contribution

The rate of contribution shall be set at 0.016%. It is applied to the contribution base to determine the amount to be paid by the employer.

The contribution shall be paid under the same conditions as social contributions and shall be shown on the summary statement of contributions of theUrssaf: titleContent under the following codes:

  • PTC 026 for individual employers
  • PTC 027 for private employers and public persons
  • CTP 028 for simplified work document users (TESE: titleContent, TESA: titleContent, EFT: titleContent)

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