What changes with the CMRC

You will find below a comparison of the current Agirc-Arrco declaration procedures and those to be known from 1 January 2024 for the Caisse Monégasque de Retraite Complémentaire (CMRC).

Declaration Procedures Before and After 01/01/2024

Affiliation and Declaration of Wages
 BEFORE 01/01/2024AFTER 01/01/2024
Employer NumberA single CCSS/CAR/CMRC employer number will be assigned in future.

Agirc-Arrco identifiers will continue to be allocated until the new scheme comes into force.
Next: the CMRC number will be identical to the one obtained from the Caisses Sociales de Monaco.

Employer TeleservicesSame teleservice for employers as for the CCSS and CAR. The employer portal will be updated and redesigned in the near future.AMRR/Agirc-Arrco procedures will be retained for the periods worked and salaries paid until 31/12/2023.
Declaration of Wages

Personal monthly declaration.
A reworking of the current format of the declaration used for the CCSS and the CAR, the new declaration will come into force on 1 January 2024.

Until the transfer date, the AMRR/Agirc-Arrco declaration format is maintained: declaration of salaries for the last quarter of 2023 to be submitted to the AMRR/Agirc-Arrco.
Annual DeclarationThere will no longer be an individual annual summary statement to make. This will be replaced by the 13th statement drawn up by Caisses Sociales. The CAR’s calculation rules will be taken over by CMRC.The individual annual summary declaration for 2023 must be submitted to the AMRR/Agirc-Arrco.
ContactsCMRC will be the point of contact for employers in terms of affiliation and collection of contributions, from the date on which the new scheme comes into force.The AMRR/Agirc-Arrco will continue to be the contact for employers in the Principality until the date of transfer for a specific period, in particular in order to close the last year of contributions prior to the transfer.
Collection of Contributions
Contributions BaseAdoption of the CCSS/CAR contributions base as regards the definition of salary components subject to contributions. 
Contribution Brackets and Ceiling

From 01/10/2024, brackets A and B are defined in relation to a ceiling that will evolve differently from the French Social Security ceiling.
The historic exemptions granted by Agirc-Arrco will not be reinstated.

Maintenance of two contribution tranches: Tranche 1 (T1) and Tranche 2 (T2) at Agirc-Arrco and Tranche A (TA) and Tranche B (TB) at CMRC.
From 01/01/24 to 30/09/24, Tranches A and B will be set by reference to the French Social Security ceilings.

Revaluation of Contribution CeilingsThis parameter is set on 1 October each year on the basis of the change in the consumer price index, excluding tobacco, in May of the previous year. 
Contribution RatesRemoval of the call percentage added directly to the contribution rate.

Some of the contributions do not earn points.

 No transfer of CET or Apec contributions.No transfer of CET or Apec contributions.

The points acquisition rates for tranche A and tranche B will be identical to the Agirc-Arrco contribution rates (points acquisition rate X call percentage).
The non-dischargeable rates for tranche A and tranche B will be identical to those of the CEG (non-dischargeable).


A higher rate in bracket A for companies that have benefited from an exemption granted by Agirc-Arrco. This rate will apply to all employees unless a decision to the contrary is taken before the new scheme comes into force. Other historic derogation rates granted by Agirc-Arrco will not be applied.

Share of the Amount of ContributionAmount shared between employer and employee. Historical exemptions granted by Agirc-Arrco will not be reinstated.Breakdown: 60% employer and 40% employee.
Contribution Due

10th of the month M+1 as for CAR

Monthly contributions payable by all employers.

Methods of PaymentThe payment methods set out in the CCSS regulations apply to the CMRC: online payment or SEPA TIP. 
Late PenaltiesIn line with those for the CAR and CCSS. 
Annual AdjustmentTo determine the annual ceiling, the CMRC will base itself on the CAR regulations for the 13th declaration, particularly with regard to the distribution of hours of notice and paid leave in the event of an employee's departure.