|CMRC – Membership and Collection of Contributions from 1 January 2024|
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 Bases||No change: CCSS/CAR contribution bases.|
|Contribution Brackets||Continuation of two contribution brackets: Tranche A (TA) and Tranche B (TB) on CMRC.|
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.
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 Contributions||60 % employer and 40 % employee.|
|Due Date for Contributions, How to Pay and Late Payment Penalties||No change on 1 January 2024.|
- Professional employer organisation
- Employer of household employees
Signing up for online services
- Employer categories
Forms and documents