Social security in France

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Social security in France – Overview

France’s social security program is considered developed, offering universal healthcare, a pension program, unemployment, and more. Both employees and employers much contribute to social security in France, with each contribution a percentage of the employee’s gross salary at each pay period. Read below for details about France’s social security program.

What does the social security system in France cover?

Employees and their families are fully eligible for France’s comprehensive social security system, which includes:

Health, maternity, paternity, disability and death insurance.
Occupational accident and illness insurance.
Government pension contributions.
Family allowances.
Unemployment benefits.

This system is funded by compulsory social security contributions or ‘social charges’ levied on all taxable income in France. These are known as contributions sociales or prélèvements sociaux in France, and a portion is paid by each employee and employer in France.

However, France has entered into agreements with more than 40 countries whereby expatriates temporarily transferred to France may remain under the home country social security schemes and are exempt from French charges (scope of the exemption according to the applicable provision of the bilateral agreement), provided they hold a valid certificate of coverage.

What are the mandatory contributions for employees to social security in France?

The employee’s share of social security contributions amounts to about 22% of gross salary.

What are the mandatory contributions for employers to social security in France?

The employer’s share of social security contributions amounts to about 45% of the gross salary. The employer is liable to pay social security contributions and must withhold the employee’s share from the gross monthly salary.

How do mandatory contributions compare to the surrounding countries?

France has the highest social security tax rate for employers in Europe.

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FAQs

How much do employers need to contribute to social security in France?

The employer’s share of social security contributions amounts to about 45% of the gross salary.

What situations does social security cover for employees in France?

Health insurance (“Caisse nationale d’assurance maladie des travailleurs salariés”), which covers sickness, maternity, paternity, disability, death
- Repayment rate: 70% for health care costs / 100% for costly or long-term illness
Disability insurance (“Caisse primaire d’assurance maladie”), which covers occupational injury and disease
- repayment rate: 100% medical costs
Pension fund (“Caisse nationale d’assurance vieillesse”), which covers old age insurance
- Paid after 43 years of work or after reaching 67 years old
Family benefits (“Caisse nationale d’allocations familiales”), which offset childcare costs

*Non-taxable CSG = deductible from the income tax paid by the taxpayer

Monthly base includes bonus/commissions

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