Contributions
Current contribution rates and upper limits
Upper contribution limits
| Effective date | Monthly basis | Yearly basis | |
|---|---|---|---|
| C.C.S.S. | 01/10/2023 | 9,300.00 € | 111,600.00 € |
| C.A.R. | 01/10/2023 | 5,840.00 € | 70,080.00 € |
| Unemployment insurance | 01/01/2023 | 14,664.00 € | 175,968.00 € |
NOTA : The upper limit defined by the UNEDIC Office (French National Professional Union for Employment in Industry and Trade) applies. For each employee, it is set at four times the French Social Security upper limits.
For CMRC, the French Social Security ceiling
To be announced in January 2024.
Contribution rates
C.C.S.S.
| Effective date | C.C.S.S. | O.M.T. | Global rate without C.G.C.S. | C.G.C.S. | Global rate C.G.C.S. | |
|---|---|---|---|---|---|---|
| Employer | 01/10/2023 | 13.15 % | 0.20 % | 13.35 % | 0.05 % | 13.40 % |
C.A.R.
| Effective date | Base rate | Adjustment rate | Variable rate | Global rate | |
|---|---|---|---|---|---|
| Employer | 01/10/2023 | 6.15 % | 1.30 % | 1.05 % | 8.50 % |
| Employee | 01/10/2023 | 6.15 % | 0.70 % | - | 6.85 % |
| Total | - | - | - | - | 15.35 % |
Unemployment insurance
| Effective date | Global rate | |
|---|---|---|
| Employer | 01/01/2023 | 4.05 % |
| Employee | 01/01/2023 | 2.40 % |
| Total | - | 6.45 % |
NB.: The rates changes on 01.01.2019 in France do not apply to Monaco
C.C.P.B.
| Effective date | Global rate |
|---|---|
| 01/05/2022 | 21.25 % |
CMRC Contribution Ceilings and Rates (as of January 1, 2024 )
| Tranche A | Tranche B | |
| Contribution Ceiling | Up to the French Social Security ceiling. French Social Security ceiling as of January 1, 2024 to be published. | Between Tranche A and eight times the French Social Security ceiling. |
| Contribution Rate | 7,87 % to acquire rights 2,15 % does not create rights | 21,59 % to acquire rights 2,70 % does not create rights |
| Share of Contributions | 60 % employer and 40 % employee | |
ATTENTION! Employers who currently benefit from a derogatory contribution rate in Tranche 1 from Agirc-Arrco will be able to contribute, from January 1, 2024 in CMRC, at an increased rate to acquire rights (10.16%) in Tranche A. This rate will apply to all of their staff.
If you are concerned and you have not informed the Social Funds of your decision about this, contact the Contribution Recovery Department as soon as possible.
Remuneration elements to be reported
This is the gross salary corresponding to the total remuneration earned, the elements of which are defined in articles 15, 16, 17, 19 and 20 of the C.C.S.S. Internal Regulations.
Specific features of unemployment insurance
Salaried directors
Only affects Monegasque limited companies (S.A.M.)
- For the CCSS, the contribution amount is calculated on a flat-rate basis corresponding to the upper contribution limit.
- For the CAR and for the CMRC, the contributions are calculated using the statutory rules applicable to all employees (see the "Remuneration elements to be reported" section)
- In Unemployment Insurance, please refer to the chapter on the Specific features of Unemployment Insurance
How to report salaried directors
Payment
Contributions are due on the 10th of the month after that to which they relate.
If this deadline is not observed, penalties apply:
- an interest of 1% per month of delay,
- an increase of 10% of the amount of contributions.
Available payment methods for paying contributions
You are an employer and you produce your own statements
You are an employer and you use an accounting firm
You are an accounting firm
If your company is facing cash flow difficulties:
- send the salary statements (even if not accompanied by payment):
- they determine the payment of benefits to your employees,
- you will avoid the automatic taxation procedure that generates additional penalties.
- contact the Contribution Collections Department to agree a payment plan, before the due date for the contributions:
- this will mean implementing a solution suited to your company's situation,
- you may also benefit from a waiver of the surcharges for late payment.
We are your partners:
The Caisses Sociales are committed to supporting companies that may have temporary cash flow difficulties.
CONTACT US: Together we'll look for a solution suited to your situation.
