What are the employer contributions in 2025?
09 April 2025 · 3 min reading time
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See job offersWhat are Employer Contributions (Charges Patronales)?
When an employer pays a salary to one of their employees, they don't just pay the gross amount indicated on the payslip. Added to this salary are employer contributions (charges patronales), which they must pay to social security organizations. These contributions finance essential areas such as health insurance, pensions, family allowances, and unemployment insurance. In concrete terms, employer contributions represent a significant portion of the total cost of an employee for the company. Their rate varies depending on the level of remuneration, the size of the structure, and the sector of activity. It is a key mechanism of the French social model, but also an expense item regularly criticized for its impact on labor costs.
What are the different employer contributions?
Employer contributions correspond to a set of social contributions and taxes that the employer pays in addition to the employee's salary. They are used to finance social security, unemployment insurance, training, and schemes related to employment and solidarity. Here are all the main employer contributions in force:
- Health, maternity, disability, death insurance: to cover healthcare costs and guarantee replacement income in case of absence.
- Old-age insurance (basic pension): to finance the employee's retirement pension.
- Family allowances: paid via the CAF (Family Allowance Fund) to support families.
- Work accidents and occupational diseases: the rate varies according to the level of risk of the activity.
- Unemployment insurance: covers benefits in case of job loss.
- AGS contribution (Wage Guarantee Insurance): to guarantee wages in the event of the company's insolvency.
- National Housing Assistance Fund (FNAL): contributes to financing housing assistance.
- Autonomy solidarity contribution (CSA): to support elderly and disabled people with loss of autonomy.
- Mobility payment (Versement mobilité): finances public transport, mandatory in certain geographical areas.
- Social levy (Forfait social): on certain elements of remuneration not subject to classic contributions, such as profit-sharing.
- Apprenticeship tax (Taxe d’apprentissage): to finance apprenticeships and technical and vocational training.
- Contribution to continuous vocational training (Participation à la formation professionnelle continue): contribution to employee training.
- Contribution for the employment of disabled workers (OETH): due if the company does not meet the legal quota of 6% of employees with disabilities.
Some contributions may vary depending on the size of the company, its geographical location, or the type of contract. Partial exemption schemes also exist, particularly for low wages or certain specific groups.
How to calculate employer contributions?
The calculation of employer contributions is mainly based on the employee's gross salary. Each contribution applies to a specific base, generally the gross salary, and according to a rate defined by legislation. On average, the total employer contributions represent between 25% and 42% of the gross salary, depending on the company's situation, the employee's status, and any exemptions.
🔎 Concrete example
Let's take an employee earning €2,500 gross per month:
- If employer contributions amount to 42%, the employer will pay approximately €1,050 in contributions in addition to the gross salary.
- The total cost for the company will therefore be €3,550 per month (€2,500 salary + €1,050 contributions).
This cost can be reduced if the company benefits from reductions, such as the Fillon reduction, which applies to remuneration close to the SMIC (minimum wage).
The exact calculation depends on many parameters: collective agreement, company size, employee status (manager, non-manager), geographical area, etc. This is why employers often use payroll tools or software to obtain an accurate and compliant calculation.
What is the social security contribution base (assiette des cotisations sociales)?
In the context of calculating employer contributions, the base (assiette) refers to the remuneration base on which social security contribution rates and taxes are applied. It generally includes the employee's gross salary, including bonuses, allowances, and benefits in kind. Some contributions are calculated on the entire amount of this remuneration, while others, such as old-age insurance, are capped at the monthly social security ceiling (PMSS), set at €3,925 in 2025. Thus, the base varies depending on the nature of the contribution and the specific rules applicable to it.
Rates of different employer contributions in 2025
| Employer Contributions | Rate | Base |
|---|---|---|
| Health, maternity, disability, death insurance | 7% | Total remuneration |
| Old-age insurance (uncapped portion) | 2.02% | Total remuneration |
| Old-age insurance (capped portion) | 8.55% | Within the limit of the monthly social security ceiling (PMSS) set at €3,925 |
| Family allowances | 3.45 or 5.25% depending on remuneration and eligibility for the general reduction of employer contributions | Total remuneration |
| Work accidents and occupational diseases | Rate notified by CARSAT (variable depending on the sector of activity) | Total remuneration |
| FNAL (companies with fewer than 50 employees) | 0.10% | Within the limit of the PMSS |
| FNAL (companies with 50 or more employees) | 0.50% | Total remuneration |
| Mobility payment | Rate varying depending on the geographical sector | Total remuneration |
| Autonomy solidarity contribution (CSA) | 0.30% | Total remuneration |
| Contribution to social dialogue | 0.016% | Total remuneration |
| AGS contribution | 0.25% | Remuneration within the limit of 4 times the PMSS |
| Unemployment insurance contribution | 4.05% | Total remuneration |
| Supplementary pension AGIRC-ARRCO (tranche 1) | 4.72% | Remuneration tranche 1 (up to 1 PMSS) |
| Supplementary pension AGIRC-ARRCO (tranche 2) | 12.95% | Remuneration tranche 2 (from 1 to 8 PMSS) |
| General equilibrium contribution (CEG) (tranche 1) | 0.86% | Remuneration tranche 1 (up to 1 PMSS) |
| General equilibrium contribution (CEG) (tranche 2) | 1.08% | Remuneration tranche 2 (from 1 to 8 PMSS) |
| Technical equilibrium contribution (CET) | 0.21% | Tranche 1 and 2 (up to 8 PMSS) |
| APEC (managerial staff) | 0.036% | Tranche 1 and 2 (up to 8 PMSS) |
| Managerial staff provident fund (Prévoyance des cadres) | 1.50% | Tranche 1 (up to 1 PMSS) |
| Social levy (Forfait social) | 20% | Remuneration subject to social contributions but exempt from employer contributions |
| Apprenticeship tax | 0.68% | Total remuneration |
| Contribution to vocational training | 0.55% or 1% depending on company size | Total remuneration |
| Employers' participation in the construction effort (PEEC) | 0.45% | Companies with 20 or more employees |
| CPF-CDD contribution | 1% | Fixed-term contracts (excluding specific contracts) |
Notes:
- Monthly Social Security Ceiling (PMSS): In 2025, the PMSS is set at €3,925.
- Family allowances: The applicable rate is 3.45% for salaries not exceeding 3.5 times the SMIC paid by companies benefiting from the general reduction of contributions; and 5.25% for salaries exceeding 3.5 times the SMIC.
- AGS contribution: The rate of the wage guarantee insurance contribution is set at 0.25% on January 1, 2025.
- General equilibrium contribution (CEG): The rates are 0.86% for tranche 1 and 1.08% for tranche 2.
- Technical equilibrium contribution (CET): This contribution applies to remuneration exceeding the PMSS.
What are the possible employer contribution reductions and exemptions?
To reduce labor costs and promote employment, several schemes allow employers to reduce all or part of their employer contributions. The best known is the general reduction of contributions, often called the Fillon reduction. It applies to salaries below approximately 1.6 times the SMIC and mainly concerns health insurance, family allowances, supplementary pension, and FNAL contributions.
Other exemptions target specific groups or situations:
- Apprenticeship or professionalization contracts, which benefit from reduced contribution schemes.
- Companies located in urban free zones (ZFU) or rural revitalization zones (ZRR) can also benefit from significant reductions.
- Exemptions also exist for the hiring of certain groups such as young people, seniors, or workers with disabilities.
These schemes are regularly updated according to reforms, and their application depends on specific criteria. It is therefore important for employers to refer to official sources (URSSAF, current legislation) or to seek assistance from an accountant to benefit correctly.
Where do employer contributions appear on a payslip?
On a payslip, employer contributions are not always easy to spot at first glance because they are not deducted from the employee's gross salary. They generally appear in a specific column, often located on the right side of the payslip, opposite the employee contributions. This column shows the different rates and amounts corresponding to each employer contribution: health insurance, old-age insurance, family allowances, work accidents, etc.
Some payslips also show a summary line of the "total employer cost," which adds the gross salary and all employer contributions. This amount is useful for understanding what an employee actually costs the company, beyond the net amount received.
Since the introduction of the simplified payslip, the headings have been grouped into larger blocks, but the details remain accessible upon request or in the payroll software used by the company.
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