Contribution solidarité autonomy (CSA)

Verified 03 October 2025 - Directorate of Legal and Administrative Information (Prime Minister)

The contribution solidarity autonomy (CSA) is only the responsibility of the employer. It is allocated to the National Solidarity Fund for Autonomy (CNSA) and finances actions in favor of the autonomy of the elderly and disabled.

The contribution solidarity autonomy (CSA) is a payroll tax payable by employers.

It materializes their participation in the financing of the National Solidarity Fund for Autonomy, since the introduction of the solidarity day, which gives rise to an additional unpaid working day for employees.

Even if the day of solidarity is not organized, the CSA is due in all cases.

All employers subject to the employer's health insurance contribution must pay the solidarity autonomy contribution (CSA).

If an employee changes employer during the year, each employer must pay the contribution as soon as it is required to pay the sickness contribution for the employee. It does not matter where the solidarity day was held.

Please note

The foreigner employer which employs employees working in France and affiliated to a French social security scheme must also pay the CSA. There are 2 exceptions:

  • The foreigner employer who employs employees foreigners in France does not pay CSA. Posted employees remain subject to the social security of their country of origin or to an autonomous French social security scheme (New Caledonia, Saint-Pierre-et-Miquelon, Mayotte, Polynesia)
  • Persons who practice simultaneously several employed activities in several Member States of the European Union. In this case, only one regime is applicable to all activities: that of the State of residence or that in which the activity is carried out.

For more information on social security contributions, please refer to the fact sheet: Declarations and social contributions

The rate of the CSA is 0.30%. The contribution is applied on the same basis as the employer's health insurance contributions, i.e. on the total salary paid by the employer.

Please note

CSA is due in totality for categories that benefit from a reduced rate of health insurance contributions (e.g. performing artists, journalists, part-time medical professions).

The CSA is calculated on the same base employer's health insurance contributions.

The remuneration concerned are those paid to the following persons:

  • Employees affiliated to the general social security scheme
  • Company managers affiliated to the general employee scheme
  • Employees under apprenticeship contract
  • Temporary workers
  • Intermittent workers
  • Employees under employment support contract
  • Employees under professionalization contract
  • Intern in company. The internship of more than 2 months gives rise to a gratuity. When the gratuity exceeds a certain threshold, the CSA must be paid.

The gratuity paid to an intern is submissive social contributions only if it overtakes during a calendar month a certain threshold. The threshold shall be calculated as follows:

number of hours of internship completed in the month x 15% of the social security hourly limit (i.e. for 2025: 0,15 x €29 = €4.35).

Example :

an intern who works 120 hours per month of paid internship at €4.35 per hour receives a bonus of €522 (120 x €4.35). If the gratification exceeds €522, the excess fraction is submitted to the CSA.

If the employer and/or employee can choose between a flat-rate basis and actual remuneration, they must choose the same option for employer health insurance contributions and for the CSA.

Where employer health insurance contributions are calculated on a plate lump sum, the CSA is calculated on the same basis.

When the amount social security contributions are fixed lump sum (in the case of home sellers in particular), the amount of the CSA is considered to be included in these flat-rate contributions.

Please note

CSA falls within the scope of general reduction of employer contributions. In other words, it is part of the contributions for which employers can obtain relief.

The employer must declare to the Urssaf all remuneration paid and all gratuities paid to its employees.

The CSA is paid each month via the registered company declaration (DSN), under the personnel type code (CTP) 100.

Registered Social Declaration (DSN)