Tax policy directorate – Bureau a

I – GENERAL SOCIAL SECURITY CONTRIBUTION 
The general social security contribution (CSG) is a levy with a social purpose. Unlike social security 
contributions, which entitle those who pay them to benefits, the CSG is levied like any other tax without 
any direct benefit in return. 
The contribution is levied on individuals who are domiciled in France for tax purposes. 
The CSG tax base is very wide, since it is levied in principle on earned income, substitution income, 
income from personal assets and income from investments in fixed-income securities, whether they are 
taxed on the basis of personal income tax brackets, subject to the final withholding tax or exempt from 
personal income tax altogether. 
CSG ON EARNED AND SUBSTITUTION INCOME
 
• 
Income from salaried employment and similar income 
For income from salaried employment and similar income, the tax base comprises the gross amount of 
salaries and benefits in cash or in kind. 1.75% is deducted from this base for professional expenses, 
limited to four times the annual social security ceiling (PASS).
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CSG is deducted by the employer at source at a rate of 7.5%, of which 5.1% is deductible from the 
income tax base. 
The employer pays the amount deducted at source to URSSAF, the body that collects social security 
contributions. Exceptionally, the CSG payable on employee shareholder income and on income from 
foreign sources is collected by the Public Finances Directorate General. 
 
• 
Non-wage earned income 
The CSG is also levied at the 7.5% rate on non-wage earned income and paid in advance in quarterly 
instalments. 
 
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The 
amount 
of 
the 
annual 
social 
security 
ceiling 
is 
available 
on 
this 
website: 
http://www.ameli.fr/employeurs/vos-demarches/chiffres-utiles/plafond-de-la-securite-sociale.php
.

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