Employee contributions - Private sector employee
Verified 01 January 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)
In addition to the social contributions paid by the employer, the employee contributions are deducted from the employee's gross salary. The rate and the plate which are applied vary according to the contributions (or contributions) concerned.
Type of contribution | Contribution base | Rate |
|---|---|---|
Uncapped old-age insurance (retirement from the general scheme) | Salary amount | 0.40% |
Capped old-age insurance (general pension scheme) | Salary amount up to €4,005 per month | 6.90% |
Type of contribution | Plate | Rate |
|---|---|---|
Generalized social contribution (CSG) | 98.25% of the gross salary, up to €192,240 100% beyond this amount | 9.2%, of which 2.4% non-deductible from taxable income |
Social Debt Repayment Contribution (SDRC) | 98.25% of the gross salary, up to €192,240 100% beyond this amount | 0.5% non-deductible from taxable income |
Before age 65
Type of contribution | Plate | Rate |
|---|---|---|
Executive Employment Agency (Apec) | Salary amount up to €16,020 per month | 0.024% |
FYI
The unemployment insurance payroll tax has been completely abolished since 1er October 2018.
From 65 years
Type of contribution | Plate | Rate |
|---|---|---|
Executive Employment Agency (Apec) | Salary amount up to €16,020 per month | 0.024% |
The remuneration of an employee aged 65 or over is subject to a specific solidarity contribution. It rises to 2.4% gross salary.
FYI
The unemployment insurance payroll tax has been completely abolished since 1er October 2018.
Type of contribution | Plate | Rate | |
|---|---|---|---|
Agirc-Arrco | Unit 1 | Up to €4,005 per month | 3.15% |
Unit 2 | Enter €4,005 and €32,040 per month | 8.64% | |
Generalized equilibrium contribution (GEC) | Unit 1 | Up to €4,005 per month | 0.86% |
Unit 2 | Enter €4,005 and €32,040 per month | 1.08% | |
Technical Balance Contribution (TEC) | Unit 1 | Up to €4,005 per month | No contribution |
Unit 2 | Enter €4,005 and €32,040 per month | 0.14% | |