Employers' contribution to social dialog

Verified 14 November 2023 - Directorate for Legal and Administrative Information (Prime Minister)

The contribution to social dialog forms part of the social contributions 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, housework, small gardening tasks, school support, etc.)

Please note

The contribution applies 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)

Warning  

Remuneration of self-employed staff shall not be taken into account : trainees paid through internship fees, disabled workers employed in Establishment and work assistance service: titleContent or head of a company where he or she is solely the holder of a social mandate (if he or she has an employment contract with his or her social mandate, the contribution must be paid solely in respect of remuneration for the activity as an employed person).

The elements of remuneration not subject to social contributions 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 to the social dialog is paid under the same conditions as the social contributions, i.e every month at the time of registered social declaration (DSN).

The contribution must appear 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)

Please note

For technical parameterization reasons, the PTC 027 is indicated at 0.16% on your statement. However, the calculation of the contribution is well done at the rate of 0.016% and no 0.16%.