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Social security in France 2026
French payslips carry two employee layers: social security proper — 6.9% capped pension, 0.4% uncapped, and roughly 4% supplementary pension up to the €4,005 monthly ceiling (about 9.9% on the band above it) — plus the 9.7% social charges taken on 98.25% of gross pay.
Together they claim roughly a fifth of gross salary, and the employer pays far more on top.
At a glance
- top rate
- ≈ 21%–22% of gross (employee side, all layers)
- entry band
- Same rates from the first euro
- tax year basis
- Monthly, withheld by the employer
- filing deadline
- Handled through payroll
- residency basis
- Attaches to French employment
- regime flag
- EU-insured workers escape the 9.7% social charges
Rates
Employee layers (2026, monthly ceiling €4,005)
| Rate | Base | Applies to |
|---|---|---|
| 6.90% | Salary up to €4,005/month | State pension (capped part) |
| 0.40% | Full salary | State pension (uncapped part) |
| ≈ 4.0% | Salary up to €4,005/month | Mandatory supplementary pension (approximate) |
| ≈ 9.9% | Salary between €4,005 and €32,040/month | Supplementary pension, upper band (approximate) |
| 9.2% + 0.5% | 98.25% of gross (up to €192,240/year) | General social contribution (CSG) + social debt contribution (CRDS) |
Thresholds & allowances
- DeductibilitySocial security contributions deduct in full; 6.8 points of the CSG deduct too
The remaining 2.9 points of CSG/CRDS are paid from taxed income
- Pension-plan premiumsDeductible up to 10% of last year's earnings
Capped by reference to 8× the annual social security ceiling
Residency
Residency trigger
Contributions follow French employment. The 9.7% social charges, though, chase residence — they apply to residents' salaries and most other income unless you are insured in another EU/EEA state or Switzerland.
Non-resident treatment
Workers insured under another European Union (EU) or European Economic Area (EEA) scheme are exempt from the general social contribution (CSG) and debt contribution (CRDS) — including on French rental income, where only the 7.5% solidarity levy then applies.
Notes
- There is no employee unemployment contribution — employers carry that; executives pay a token 0.024% job-search levy.
- Pensions carry lighter social charges: 8.3% general social contribution (less for modest pensions) plus 0.5% debt contribution and a 0.3% autonomy charge.
- The supplementary-pension rates shown are approximate — the exact split varies with status and the source table was partly garbled; payslips are definitive.
- The self-employed run on separate schemes with their own bases and rates, outside this page.
FAQ
How much social security does a French employee pay?
Roughly 21%–22% of gross all-in: about 11.3% in pension contributions (6.9% + 0.4% state, ~4% supplementary up to the €4,005 monthly ceiling) plus 9.7% in social charges on 98.25% of salary.
Do the French social charges apply if I'm insured elsewhere in Europe?
No — affiliation to another EU/EEA or Swiss scheme exempts you from the 9.2% + 0.5% charges, leaving at most the 7.5% solidarity levy on investment income.
Figures: tax years 2025–2026, compiled from public sources. Not tax advice.