HOW TO

13 SOCIAL CONTRIBUTION - UNEMPLOYMENT INSURANCE

(13)
ADDRESS OF THE EMPLOYER (1)
1 «Cotisation sociale – Assurance chômage»
These are the unemployment insurance contributions. It is used to

READ A
finance unemployment benefits
(14)
14 Fond de garantie AGS
The AGS contribution, which is only paid by the employer, finances the wage
guarantee scheme, which allows, in the event of the company’s bankruptcy,to
(3) guarantee the payment of employees’ remuneration, notice and compensa-

FRENCH
3
ADDRESS OF THE EMPLOYEE (2)
2 tion.

(15)
15 APEC
Employee and employer contribution to APEC (Association for the Employ-

PAYSLIP
ment of Executives), for executives only.
xxxxxxx
(16)
16 Prévoyance cadre obligatoire
Employers are required to take out a pension plan for executives and simi-
lar executives. This obligation concerns the life-insurance guarantee, with a
contribution to be paid by the employer

(1)
1 EMPLOYER/ COMPANY (17)
17 Taxe d’apprentissage
This section contains all the information that the employer must mention, It is used to finance the expenses of apprenticeships and technological and
(4)
4 vocational training by companies.
such as the address and name of the company, etc.

(2)
2 EMPLOYEE (18)
18 Participation formation entreprise inf 11
It is mandatory to indicate the employee's surname, first name, type of job held Any company employing employees is covered by participation in professio-
(5)
5 nal training, the amount of which depends on the number of employees in
and the collective agreement of the branch to which the employer belongs.
the company and the total wage bill.
6
(6)
3 PAID LEAVE «Congés payés»
(3) Companies with less than 11 employees: 0.55% of the total payroll;
7
(7)
Compulsory counting of earned and available leave.
(8)
8 (19)
19 SOCIAL CONTRIBUTION - AGFF RETIREMENT PENSION «
4 WORKING HOURS
(4) 9
(9) Cotisation sociale - Retraite Agff »
(9)
The first figure corresponds to the number of hours worked in the month and 9 These contributions ensure the financing of the supplementary pension
10
(10)
the second to the gross remuneration corresponding to one hour of work. These contributions are paid to the Association pour la gestion de fonds de
10
(10) financement (AGFF), which finances the supplementary pension.
5 GROSS SALARY «Salaire brut»
(5) (11)
11
This is the salary on which contributions or payments to various organizations (12)
12 (20)
19 CEG
(social security, pension funds, etc.) are calculated. (13)
13 It is a new contributions for supplementary pension implemented as from
(14)
14
6 SOCIAL CONTRIBUTION - HEALTH «Cotisation sociale – Maladie»
(6) 01/01/2019 the general equilibrium contribution (gec) is shared 60% by the
(15)
15
The health contribution (maternity, widowhood, invalidity, death) finances employer and 40% by the employee.
(15)
15
the benefits paid in the event of incapacity for work (daily allowances, (16)
16
reimbursement of care, etc.). (21)
20 CET
(17)
17 (Exceptional Temporary Contribution): employee and employer contribu-
7 CONTRIBUTION - SOLIDARITY «Contribution – Solidarité»
(7) (18)
18 tion created in 1997 to supplement the financing of supplementary pensions
This contribution is used to finance the autonomy of seniors and people for executives (Agirc fund).
with disabilities.(This is the famous employer counterpart of Pentecost 19
(19)
Monday : Lundi de Pentecôte) (22-23)
22-23 CSG (Contribution Sociale Généralisée) »
(20)
20
8 SOCIAL CONTRIBUTION - WORK-RELATED ACCIDENTS
(8) It is a tax that pays part of the social security expenses. Its purpose is to re-
«Cotisation sociale - Accident du travail» duce the debt of the Social Security system.
(21)
21
Accident at work: The rate is set for each company according to various Part of the CSG is deductible from the income tax paid by the taxpayer, the
criteria (number of employees, risks specific to the establishment). This other part is a non-deductible CSG.
22
(22)
contribution covers risks: accidents at work, commuting accidents, occu-
pational diseases. It is the employer's expense. (24)
24 CRDS
The contribution to the reduction of social debt (CRDS) is a tax created in
9 Allocation familiale taux réduit et complémentaire
(9) 1996 to reduce social security debt.
This contribution is intended to finance the benefits paid by the family It is exclusively allocated to the Caisse d’amortissement de la dette sociale
allowance funds (CAF). It is exclusively at the expense of the employer. (CADES), which aims to eliminate the debt of social security institutions in
10 SOCIAL CONTRIBUTION - RETIREMENT PENSION «Cotisation
(10) 23
2025.
(23)
sociale – Vieillesse» 24
(24)
The contribution opens up pension insurance rights. Contribution for your (25)
25 Prélèvement à la source
retirement. A part of the contribution is paid by the employers. The other is 25 Withholding tax is a method of tax collection consisting in having the
(25)
at the expense of the employees. The quarters are determined by taking amount of tax deducted by a third party payer, usually the employer at the
26
(26)
into account the contributions paid on behalf of the insured. time of payment to the taxpayer of the income to which the tax relates.
11 SOCIAL CONTRIBUTION - FNAL «Cotisation sociale – FNAL»
(11)
(26)
26 NET SALARY « Salaire net »
It is an employer's contribution to financing housing assistance for
This is the money that the employee actually receives in his bank account.
employees.
12 Contribution dialogue social
(12) This French payslip breakdown was provided by Faten Amamou.
This contribution is intended to supplement a joint fund dedicated to A Registered Chartered Accountant in Paris.
the financing of trade union organisations and professional employers'
organisations.
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