Social Package
Verified 09 December 2025 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)
The social package is a employer contribution due on certain remuneration paid by the employer. It is recovered by theUrssaf under the same conditions as social security contributions. The amounts that are subject and those that are excluded vary based on the number of employees of the company. The standard rate is set at 20%. Reduced rates may apply.
Less than 11 employees
The social package is a contribution paid exclusively by the employerso we're talking about employer contribution.
In principle, this contribution is levied on remuneration or earnings that meet the 2 following cumulative conditions :
- Remuneration exempt from social security contributions
- Remuneration subject to the Generalized Social Contribution (CSG).
However, the law provides for exceptions. Some salaries are sometimes subject to the social package even though they do not meet the 2 conditions. Conversely, other remuneration is excluded from the social package, without taking into account the fact that it is subject to the CSG or contributions.
Some business income is included in the plate there are others on the social package excluded.
Income included
The following amounts are submitted social package:
- Employee contributions for supplementary retirement covered by the employer when the employment contract is suspended for any of the following: parental education leave, family solidarity leave, caregiver leave or parental attendance leave
However, only contributions supplementary pension scheme paid during the first 6 months are submitted to the social package. - Attendance fees and remuneration received by directors and members of the supervisory boards of the SA: titleContent and SELAFA: titleContent.
FYI
THEindividual contractual termination indemnity paid to the employee is no longer subject to the social package. On the other hand, the part of the allowance not subject to social security contributions is subject to a specific contribution, at the 30%, at the expense of the employer.
Excluded income
The following amounts are excluded from the base of the social package
- Allocations of stock options and free shares : these sums are indeed subject to a specific contribution
- Employer contributions for supplementary retirement : these sums are excluded for their part subject to social security contributions
- Employer contributions for supplementary pension schemes
- Compensation paid in the event of termination of the employment contract or forced termination of the duties of the Chief Executive Officers e.g. severance pay, retirement or voluntary departure in the context of a job protection plan (PES)
- Participations of the employer restaurant vouchers and universal employment service vouchers (UESC)
- Contributions of the employer financing holiday vouchers : provided that the company does not have CSE: titleContent and that it does not report to a joint social management body
- Participation bonuses and abundances from the employer to an employee savings plan (PEE: titleContent, Perco: titleContent, Father-co: titleContent, IEP: titleContent)
- Incentive premiums
- Value Sharing Premium.
The rate of the social package is fixed at 20%.
The reporting arrangements depend on the activity carried out:
General scheme
LThe plate and the amount of the contribution shall be reported monthly to theUrssaf: titleContent via the Registered Social Declaration (DSN).
Agricultural sector
LThe plate and the amount of the contribution must be reported monthly on the website of the MSA: titleContent via the Registered Social Declaration (DSN).
Please note
The amount of the social package must appear on the salary slip, on the line "Other contributions due from the employer".
Less than 50 employees
The social package is a contribution paid exclusively by the employerSo we're talking about employer contributions.
In principle, this contribution is levied on remuneration or earnings that meet the 2 following cumulative conditions :
- Remuneration exempt from social security contributions
- Remuneration subject to the Generalized Social Contribution (CSG).
However, the law provides for exceptions. Some salaries are sometimes subject to the social package even though they do not meet the 2 conditions. Conversely, other remuneration is excluded from the social package, without taking into account the fact that it is subject to the CSG or contributions.
Some business income is included in the plate there are others on the social package excluded.
Income included
The following amounts are submitted social package:
- Employee contributions for supplementary retirement covered by the employer when the employment contract is suspended for any of the following: parental education leave, family solidarity leave, caregiver leave or parental attendance leave
However, only contributions supplementary pension scheme paid during the first 6 months are submitted to the social package. - Attendance fees and remuneration received by directors and members of the supervisory boards of the SA: titleContent and SELAFA: titleContent
- Employer contributions for supplementary pension schemes : only the part exempt from social security contributions is subject to the social flat rate.
FYI
The upward crossingof the threshold of 11 employees produces effect only when this threshold is reached or exceeded during 5 consecutive calendar years. It is only after this period that the employer is actually subject to the social security benefit. If the employer falls below the 11-employee threshold in the meantime, the meters are reset to zero.
Example :
At 1er January 2024, an employer reaches the threshold of 11 employees. The consequences of this threshold crossing will only be taken into account if this crossing is observed during the 5 consecutive calendar years (from 2024 to 2028 included). Thus, from 1er in january 2029, the company will be subject to the threshold crossing obligation, provided that its workforce is always at least equal to the threshold.
Please note
THEindividual contractual termination indemnity paid to the employee is no longer subject to the social package. On the other hand, the part of the allowance not subject to social security contributions is subject to a specific contribution, at the 30%, at the expense of the employer.
Excluded income
The following amounts are excluded from the plate social package:
- Allocations of stock options and free shares : these sums are indeed subject to a specific contribution
- Employer contributions for supplementary retirement : these sums are excluded for their part subject to social security contributions
- Compensation paid in the event of termination of the employment contract or forced termination of the duties of the Chief Executive Officers : for example, severance pay, retirement or voluntary departure in the context of a job protection plan (PES)
- Employer's shares in restaurant vouchers and universal service employment vouchers (Cesu)
- Employer contributions to the financing of holiday vouchers : provided that the company does not have CSE: titleContent and that it does not report to a joint social management body
- Participation bonuses and abundances from the employer to an employee savings plan (PEE: titleContent, Perco: titleContent, Father-co: titleContent, IEP: titleContent)
- Incentive premiums
- Value Sharing Premium.
The rate of the social package is fixed at 20%.
However, a reduced rate 8% shall apply to contributions for the financing of supplementary pension benefits paid to employees, former employees and their dependants.
The reporting arrangements depend on the activity carried out:
General scheme
LThe plate and the amount of the contribution shall be reported monthly to theUrssaf: titleContent via the Registered Social Declaration (DSN).
Agricultural sector
LThe plate and the amount of the contribution must be declared monthly on the website of the MSA: titleContent via the Registered Social Declaration (DSN).
Please note
The amount of the social package must appear on the salary slip, on the line "Other contributions due from the employer".
Less than 250 employees
The social package is a contribution paid exclusively by the employerSo we're talking about employer contributions.
In principle, this contribution is levied on remuneration or earnings that meet the 2 following cumulative conditions :
- Remuneration exempt from social security contributions
- Remuneration subject to the Generalized Social Contribution (CSG).
However, the law provides for exceptions. Some salaries are sometimes subject to the social package even though they do not meet the 2 conditions. Conversely, other remuneration is excluded from the social package, without taking into account the fact that it is subject to the CSG or contributions.
Some business income is included in the plate there are others on the social package excluded.
Income included
The following amounts are submitted social package:
- Employee contributions for supplementary retirement covered by the employer when the employment contract is suspended for any of the following: parental education leave, family solidarity leave, caregiver leave or parental attendance leave
However, only contributions supplementary pension scheme paid during the first 6 months are submitted to the social package. - Attendance fees and remuneration received by directors and members of the supervisory boards of the SA: titleContent and SELAFA: titleContent
- Employer contributions for supplementary pension schemes : only the part exempt from social security contributions is subject to the social flat rate
- Participating in results and abundances from employer to employee savings plan (PEE: titleContent, Perco: titleContent, Father-co: titleContent, IEP: titleContent).
FYI
The raising the threshold of 50 employees produces effect only when this threshold is reached or exceeded during 5 consecutive calendar years. It is only after this period that the employer is actually subject to the social package for participation in the results and employee savings plans. If the employer goes back below the 50-employee threshold, the meters are reset.
Example :
At 1er January 2024, an employer reaches the threshold of 50 employees. The consequences of this threshold crossing will only be taken into account if this crossing is observed during the 5 consecutive calendar years (from 2024 to 2028 included). Thus, from 1er in january 2029, the company will be subject to the threshold crossing obligation, provided that its workforce is always at least equal to the threshold.
FYI
THEindividual contractual termination indemnity paid to the employee is no longer subject to the social package. On the other hand, the part of the allowance not subject to social security contributions is subject to a specific contribution, at the 30%, at the expense of the employer.
Excluded income
The following amounts are excluded from the plate social package:
- Allocations of stock options and free shares : these sums are indeed subject to a specific contribution
- Employer contributions for supplementary retirement : these sums are excluded for their part subject to social security contributions
- Compensation paid in the event of termination of the employment contract or forced termination of the duties of the Chief Executive Officers : for example, severance pay, retirement or voluntary departure in the context of a job protection plan (PES)
- Participations of the employer restaurant vouchers and universal employment service vouchers (UESC)
- Incentive premiums
- Value Sharing Premium.
The rate of the social package is fixed at 20%.
However, reduced rates of 8%, 10% or 16% may be applied to certain remuneration.
8% rate
The reduced rate of 8% shall apply to contributions for the financing of supplementary pension benefits paid to employees, former employees and their dependants.
This rate shall also apply to the sums allocated to the special reserve of participation within the Cooperative production businesses (SCOP)).
10% rate
The reduced rate of 10% applies to theemployer's contribution to the employees' contribution with a view to the acquisition of company securities or a linked company.
This rate also applies when the employer makes a additional unilateral payment for the acquisition of securities of the company or a related company.
16% rate
The rate of 16% applies to payments (participation, contribution or unilateral payment) that feed a Perco: titleContent or a Father: titleContent.
To do this, the 2 following conditions shall be complied with:
- The Perco is in managed management. In this case, the saver entrusts the management of the payments to the management business chosen by the company.
- The portfolio of units held shall comprise at least 10% securities that may be used in a - for financing small and medium-sized companies (PEA-SMEs).
The reporting arrangements depend on the activity carried out:
General scheme
LThe plate and the amount of the contribution shall be reported monthly to theUrssaf: titleContent via the Registered Social Declaration (DSN).
Agricultural sector
LThe plate and the amount of the contribution must be reported monthly on the website of the MSA: titleContent via the Registered Social Declaration (DSN).
Please note
The amount of the social package must appear on the salary slip, on the line "Other contributions due from the employer".
From 250 employees
The social package is a contribution paid exclusively by the employerSo we're talking about employer contributions.
In principle, this contribution is levied on remuneration or earnings that meet the 2 following cumulative conditions :
- Remuneration exempt from social security contributions
- Remuneration subject to the Generalized Social Contribution (CSG).
However, the law provides for exceptions. Some salaries are sometimes subject to the social package even though they do not meet the 2 conditions. Conversely, other remuneration is excluded from the social package, without taking into account the fact that it is subject to the CSG or contributions.
Some business income is included in the plate there are others on the social package excluded.
Income included
The following amounts are submitted social package:
- Employee contributions for supplementary retirement covered by the employer when the employment contract is suspended for any of the following: parental education leave, family solidarity leave, caregiver leave or parental attendance leave
However, only contributions supplementary pension scheme paid during the first 6 months are submitted to the social package. - Attendance fees and remuneration received by directors and members of the supervisory boards of the SA: titleContent and SELAFA: titleContent
- Employer contributions for supplementary pension schemes : for their part exempt from social security contributions
- Participating in results and abundances from employer to employee savings plan (PEE: titleContent, Perco: titleContent, Father-co: titleContent, IEP: titleContent)
- Incentive premiums : including incentive supplements and project incentives
- Value Sharing Premium.
FYI
The raising the threshold of 250 employees produces effect only when this threshold is reached or exceeded during 5 consecutive calendar years. It is only after that period that the employer is actually subject to the social security lump sum as part of the incentive payment. If the employer goes back below 250 employees the meters are reset.
Example :
At 1er January 2024, an employer reaches the threshold of 250 employees. The consequences of this threshold crossing will only be taken into account if this crossing is observed during the 5 consecutive calendar years (from 2024 to 2028 included). Thus, from 1er in january 2029, the company will be subject to the threshold crossing obligation, provided that its workforce is always at least equal to the threshold.
FYI
THEindividual contractual termination indemnity paid to the employee is no longer subject to the social package. On the other hand, the part of the allowance not subject to social security contributions is subject to a specific contribution, at the 30%, at the expense of the employer.
Excluded income
The following amounts are excluded from the plate social package:
- Allocations of stock options and free shares : these sums are indeed subject to a specific contribution
- Employer contributions for supplementary retirement : these sums are excluded for their part subject to social security contributions
- Compensation paid in the event of termination of the employment contract or forced termination of the duties of the Chief Executive Officers : for example, severance pay, retirement or voluntary departure in the context of a job protection plan (PES)
- Participations of the employer restaurant vouchers and universal employment service vouchers (UESC).
The rate of the social package is fixed at 20%.
However, reduced rates of 8%, 10% or 16% may be applied to certain remuneration.
8% rate
The reduced rate of 8% shall apply to contributions for the financing of supplementary pension benefits paid to employees, former employees and their dependants.
This rate shall also apply to the sums allocated to the special reserve of participation within the Cooperative Production businesses (SCOP).
10% rate
The reduced rate of 10% applies to theemployer's contribution to the employees' contribution with a view to the acquisition of company securities or a linked company.
This rate also applies when the employer makes a additional unilateral payment for the acquisition of securities of the company or a related company.
16% rate
The rate of 16% applies to payments (profit-sharing, participation, contribution or unilateral payment) that contribute to a Perco: titleContent or a Father: titleContent.
To do this, the 2 following conditions shall be complied with:
- The Perco is in managed management : the saver entrusts the management of the payments to the management business chosen by the company.
- The portfolio of units held shall comprise at least 10% securities that may be used in a - for financing small and medium-sized companies (PEA-SMEs).
The reporting arrangements depend on the activity carried out:
General scheme
You must report every month the plate and the amount of the contribution to theUrssaf: titleContent via the Registered Social Declaration (DSN).
Agricultural sector
You must declare monthly the basis and amount of the contribution on the website of the MSA: titleContent via the Registered Social Declaration (DSN).
Please note
The amount of the social package must appear on the salary slip, on the line "Other contributions due from the employer".
Social security contributions
Generalized social contribution (CSG)
Social Package
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Ministry of Labor