What changes with the CMRC

CMRC – Membership and Collection of Contributions from 1 January 2024
Employer Number

A single employer number for CCSS/CAR/CMRC. 

Membership procedures do not change.

On 1 January 2024, there is no particular process to carry out for employers already affiliated to Caisses Sociales.

Online Services and Declaring Earnings

Online services currently undergoing revision: opening on 25 of each month instead of 20.

Modification of the current declaration format while maintaining the current operation and ways to declare.

Detailed notes will appear in November on the Caisses Sociales website.

Contribution BasesNo change: CCSS/CAR contribution bases.
Contribution BracketsContinuation of two contribution brackets: Tranche A (TA) and Tranche B (TB) on CMRC.
Contribution Rates 

Contribution rate for points for Tranche A and Tranche B will be exactly the same the current contribution rates for Agirc-Arrco.

Rates which do not give rise to rights for Tranche A and Tranche B will be exactly the same as for the current CEG.

CET will not continue.

Contribution Ceilings

From 1 January to 30 September 2024: Tranches A and B will be defined by reference to the French Social Security ceiling.

Subsequently, on 1 October each year, it will be fixed depending on the recorded variation in the consumer price index, tobacco excepted, in the previous May.

Share of the Amount of Contributions60 % employer and 40 % employee.
Due Date for Contributions, How to Pay and Late Payment PenaltiesNo change on 1 January 2024.