Declare and pay social contributions and contributions of employees

Verified 01 June 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)

Whatever his contract, the employee receives a net salary after deduction of social security contributions. It's theemployer who performs the declaration of these contributions to theUrssaf: titleContent (general case) or MSA: titleContent (if it is an agricultural activity). We explain everything to you.

In summary

The social security contributions are used to finance social protection: health insurance, family benefits, unemployment, retirement, etc.

They shall be paid by the companies to theUrssaf: titleContent or MSA: titleContent (for agricultural professions), and enable the employee to benefit from social protection.

It is the employer who calculates and declares all the social contributions of each of its employees.

These social contributions include an employer's share, at the expense of the employer and a wage share, to be paid by the employee:

  • The employer's share is borne directly by the employer. It does not affect the gross salary of the employee, but is added to the total cost of the work.
  • The wage share is an amount that is pre-counted, deducted from gross salarybefore payment of the salary. The employee receives the net salary, after this deduction.

Some contributions include an employer share and a wage share. Others have only an employer share or a wage share (for example: the sickness contribution includes only an employer share).

Contributions to the charge only of the employer include the following:

Social levies for the financing of Social Security are supported only by the employee :

The following contributions include both an employer share and a wage share :

  • Social security contribution that covers insurance basic old age (retirement from the general scheme or the agricultural social protection scheme)
  • Contribution of supplementary pension (mandatory), which is paid to Arrco (for all senior and non-senior employees in the private sector) and Agirc (in addition for senior staff), with the following rates: 60% by the employer and 40% by the employee 
  • Contribution Apec: titleContent (for frames only)

The social contributions are a form of taxation intended to finance the social protection system. This is the case of the Generalized Social Contribution (CSG) and the Contribution for the Repayment of Social Debt (CRDS).

General principle of calculation

They are calculated in percentage of salary.

Of different rates corresponds to each of the contributions (sickness, old age, unemployment, etc.). They are fixed by decree.

The basis of the calculation may be some or all of the remuneration of the employee for his work accomplished.

The contribution amount is the product of a multiplication : the amount of remuneration (also called the basis of calculation or base) multiplied by the prevailing rate.

Example :

Concerning theold-age insurance for pension rights, the contribution rate applies only to the part of the remuneration below a ceiling. This ceiling is called the annual social security ceiling (PASS). Its amount is fixed every 1er January. In 2026, for example, the monthly amount of this ceiling shall be €4,005.

Payment (remittance) of contributions

The employer shall carry out the payments, i.e. the payment contributions to theUrssaf: titleContent (general case) or MSA: titleContent (if it is an agricultural activity). It withholds and pays back the wage share, then pays the employer's share directly.

The payment of contributions allows employees to benefit from social protection benefits. For example, a sick employee for whom the employer is up to date with the payment of the contributions deducted from his salary is entitled to reimbursement of his health expenses and to the payment of daily allowances.

Please note

The social protection of the most employees and self-employed (unregulated craftsmen, traders and liberals settled from 2019) is insured by the general social security system. As for the regulated liberal professions, they are insured by specific social security funds, namely Cipav: titleContent and the Cnavpl: titleContent.

The calculation rules and rates for each contribution are sometimes complex for a starting employer.

Before you start, you can ask for a accompaniment.

It is a tracking in direct and a concrete help carried out by social protection professionals:Urssaf: titleContent. He is free.

Urssaf First Hire Service

You want to hire your first employee?

The Urssaf offers you a support of 12 months.

The goal is for you guide in your reporting procedures and the payment of your contributions.

This accompaniment proposes the following services :

  • Assistance in all your steps dematerialized
  • Answers quick to your requests and questions
  • Support on your responsibilities and the regulation applicable
  • Preventive monitoring your account to limit reporting and payment incidents

How to request this support?

Contact the service of theUrssaf by any of the following means:

  • Via your email accessible from your online space on urssaf.fr by selecting: " Another subject (information, documents or supporting documents) » and then « Be accompanied as a new employer »
  • By telephone call 0806 803 895 (free service + call price), monday to friday from 9am to 5pm

The basic amount on which social contributions are calculated is called the social base.

This social base corresponds to a share of income of the employee.

Do not hesitate to use the Urssaf simulator to estimate the monthly contribution amount and the total cost of remuneration:

Calculate the social contributions for the hiring of an employee and his remuneration to be expected

What are the components of the remuneration subject to contributions?

These are the following elements of remuneration:

  • Gross salary (e.g. overtime pay, overnight pay, gratuities, etc.)

Please note

The tips are exempt from social security contributions when they are voluntarily given to employees in contact with customers and the employee's monthly remuneration does not exceed 1.6 Smic gross monthly (€2,987.22), i.e. 1.6 monthly net minimum wage (€2,364.69).

  • Premiums and allowances (paid leave, seniority, performance, on-call duty, 13e months, hardship, etc.)
  • Replacement income and supplementary social benefits: salary paid to the employee on sick leave, to maintain all or part of his remuneration during his interruption of activity (sick leave, maternity or
  • Extra-legal family benefits (nursery premiums, family supplements)
  • Benefits (sums of money) provided by the Social and Economic Committee (ESC)
  • Benefits in kind (e.g. food and shelter).

Please note

Where the employer makes available to the employee a electrical terminal from vehicle charging located at the workplace, the benefit in kind of the use of this kiosk for non-professional purposes is not recognized.

What are the components of non-contributory remuneration?

The following elements included in the remuneration shall not be subject to contribution:

  • Daily allowances paid by social security 
  • Replacement income: retirement and invalidity pensions, unemployment and early retirement benefits 
  • Premiums related toincentive or to the participation employees to the company's results (as part of a collective agreement) 
  • Gratifications related to the award of the medal of honor for work, within the limit of the basic monthly salary 
  • Allowances considered as damages (severance payments)
  • Employer contributions for supplementary retirement and supplementary pension schemes
  • Reimbursement of professional expenses which may be justified (e.g. catering costs, travel, purchase of clothing, etc.)

What is the minimum threshold and the ceiling of the social base?

The basis for calculating contributions cannot be below a minimum threshold corresponding to minimum remuneration legal or conventional (i.e. the minimum wage). This minimum base does not apply to contributions calculated on a flat-rate basis. It does not apply to multi-card sales representatives, interns and certain executives (those who are not bound by a company employment contract).

Conversely, some contributions are capped : above a certain amount or ceiling, remuneration is no longer taken into account for the calculation of contributions. This is the case for part of the old-age contributions and Final: titleContent.

This ceiling is called the annual social security ceiling (PASS). Its amount is updated every 1er January. It stems from the Social Security Financing Act (LFSS). The amount taken into account for the calculation of social contributions is that of monthly social security ceiling (PMSS).

In 2026, the amount of this monthly ceiling is €4,005.

Tableau - Social Security ceilings by pay frequency

 

2026

2025

2024

2023

Year

€48,060

€47,100

€46,368

€43,992

Month

€4,005

€3,925

€3,864

€3,666

Week

€924

€906

€892

€846

Day

€220

€216

€213

€202

Time

€30

€29

€29

€27

FYI  

The gratification of an intern, mandatory from 2 months of internship, is exempt from social security contributions if it is less than €4.50 per hour of internship. Beyond this threshold, it is subject to social security contributions.

You can visit the Ameli website page to learn more about the different ceiling amounts used : Daily, weekly, monthly (PMSS), quarterly or annual (PASS) PSS for the current year

The other contributions are due on the entire remuneration, they are said uncapped.

Please note

The CSG-CRDS is calculated on a broader basis than social security contributions. It's not just about income from work. Thus, the CSG concerns, in addition to income from work and replacement (unemployment benefits, daily allowances, etc.), income from assets or investment products.

Over what period of time should the ceiling be determined?

The social security ceiling for the calculation of social security contributions shall be determined as the period of work for which remuneration is payable.

The ceiling shall be adjusted in proportion to the time actually elapsed. That is, according to the payroll frequency.

Where the employee has not been present during the whole of that period, the ceiling shall be adjusted according to the days covered by the employment contract during that period.

Special rules apply to part-time employees and those excluded from monthly payments.

Example :

In the case of payment at the beginning of January of the salary for the month of December, the applicable Social Security ceiling is that of December.

This ceiling will also be applied to remuneration related to the same pay due for work performed possibly over other periods.

You can declare the social contributions of your employees yourself or entrust the realization of this declaration to a reporting third party such as an accountant.

General scheme

For your employees under the general social security scheme, you must make the DSN on the website net-companies.fr.

Registered company declaration (DSN)

You must register and open an account on the website net-companies.fr.

You have the choice between an account where you report yourself and an account where you designate another person (an accountant, a payroll officer).

Agricultural sector

You must do the DSN on the website of the MSA: titleContent.

MSA - Companies and farmers - DSN: online declaration

FYI  

Quarterly reporting (DST-MSA) is no longer possible since the January 2024 payroll. Employees must be declared either via the DSN or via the TESA+ (title employment agricultural service). Note that the TESA-S (title simplified agricultural employment) is now DSN compatible.

To choose the option that suits you, the MSA offers you a guide and instructions for each.

Dashboard

After the declaration, you must consult your dashboard to see the responses of social organizations.

Social agencies send you compliance receipts, anomaly summaries and certificates that you can download, save and print.

DSN tracking and reporting of anomalies

Urssaf has set up a tool called « DSN Tracking » which sends you an account of the anomalies identified on your declaration. You can quickly correct them by following the tips let the Urssaf tell you.

These reports are called CRM (business report). They group anomalies in your report by checking for inconsistencies.

You can consult the user guide of the NSD:Urssaf guide - How to declare and regularize Urssaf contributions in DSN.

FYI  

In the profile from your account, you must tick the box " DSN Tracking Dashboard ».

Rematerialized Employer Certificate (EAR)

France Travail (formerly Pôle emploi) generates a rematerialized employer certificate (AER) which summarizes information about your employees.

You must download the EAR, print it, sign it and deliver it to the employee concerned.

Which payroll software to choose?

You must have a DSN-compliant payroll software.

This software makes it possible to « translate » the data appearing on the pay slip into DSN data.

If you don't have payroll software, you can choose one of the following services:

The NSN for payroll must be subscribed during the month depending on the period of paid employment.

Please note

Companies with less than 11 employees may choose to perform the NSN on a quarterly basis, not a monthly basis.

Less than 50 employees and 50 or more employees with a pay gap

By 15 of the month.

Please note

In the event of a pay gap, social security contributions are reduced on 13 payrolls.

When calculating the reduction in the family allowance contribution rate, the 13-month remuneration must be taken into account and brought back to 13 monthly minimum wage.

Companies with less than 11 employees who report in DSN each quarter must also do so no later than the 15th of the month after the period of work performed.

50 employees and more

By 5 of the month.

Please note

These are employers with a minimum of 50 employees whose pay is paid during the same month as the period of work.

General case

The payment by dematerialized channel is mandatory, irrespective of income from activities or turnover.

It is done in one of the following ways:

  • For micro-entrepreneurs: by telepayment or credit card
  • For other entrepreneurs: by direct debit, telepayment, credit card or bank transfer

The monthly payment contributions is the rule.

FYI  

One simplified payment of contributions is available in the online space of the company's Urssaf account. It is a direct transfer since theonline space, in connection with the bank and the Urssaf, without the need to know the RIB of the Urssaf concerned.

The companies of less from 11 employees may exceptionally choose to make the payment quarterly.

Companies with several establishments or more than 250 employees
Single-location payment (LULV) is mandatory

Companies with more than one establishment may centralize their social declarations and their payment of contributions in a unique center of Urssaf. This device is called Single location payment (LULV).

The VLU is mandatory for companies with 250 or more employees.

It is optional for others.

How to proceed with the LTV?

The company must make a application for authorization.

You must return the file in dematerialized version to the department Urssaf's major LTV accounts National Fund:

If the request is made before October 31, the LTV system is then set up at 1er January of the following year.

For companies who practice pay offset, the implementation of the LTV is effective at 1er December of the current year.

So that his request for LTV is accepted, the employer must be in contact with at least 2 Urssaf centers.

The employer must also be up to date of his contributions and declarations.

Please note

In the event of litigation, the competent court is the judicial court of the place where the (sole) social security body of the company is located.

You may be exempt from paying (exempt) certain social security contributions based on several criteria.

These criteria include:

FYI  

You can consult the search tool that lists all state and community aid:

Reference database on company aid

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