Employer contribution to social dialog

Verified 21 January 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)

The contribution to social dialog is part of the social contributions payable by the employer. It provides funding for trade union organizations and professional employers' organizations. It is calculated on all salaries paid by the company.

The contribution to the social dialog shall be due from the following employers, irrespective of their number of employees and activity:

  • Employers under private law
  • Public law employers employing staff under an employment contract of private law e.g. national establishment, public industrial and commercial establishment (EPIC), local social security fund, chamber of commerce
  • Individual employers employing an employee in their private home : for family or household work (childcare or care of a dependent person, cleaning, small gardening work, school support, etc.)

Please note

The contribution applies whether or not a trade union is present in the company. It also applies whether or not the employer is a member of an employer organization.

Basis for calculation of the contribution

The basis of calculation (the basis of assessment) of the contribution shall consist of all remuneration and benefits paid to employees and subject to social security contributions.

These include the following elements of remuneration:

  • Gross salary (including overtime or overtime)
  • Premiums and allowances
  • Supplementary social benefits
  • Replacement income in the event of sick leave, maternity or accident at work
  • Extra-legal family benefits
  • Cash benefits provided by the company committee
  • Benefits in kind (e.g. food and accommodation, provision of a car for private use by employees)

Warning  

Remuneration of self-employed staff are not taken into account : trainees paid by a bonus of traineeships, disabled workers employed in Establishment and service of assistance through labor: titleContent or company manager when he holds only a corporate mandate (if he combines an employment contract with his corporate mandate, the contribution must be paid as remuneration for the salaried activity alone).

Remuneration items not subject to social security contributions are therefore excluded of the calculation basis:

  • Daily allowances paid by social security
  • Replacement income: retirement and invalidity pensions, unemployment and early retirement benefits
  • Premiums linked to employee profit-sharing or participation in the company's profits (in the context of a collective agreement)
  • Gratuities related to the award of the Medal of Honor for Work, within the limit of the basic monthly salary
  • Compensation considered as damages
  • Employer contributions for supplementary retirement and supplementary pension schemes
  • Reimbursement of business expenses that may be justified

Rate of contribution

The rate of the contribution shall be 0.016%. It is applied to the contribution base to determine the amount to be paid by the employer.

The contribution to the social dialog is paid on the same terms as the social contributions, i.e every month at the time registered company declaration (DSN).

The contribution must appear on the contribution summary slip of theUrssaf: titleContent under the following codes:

  • CTP 026 for individual employers
  • CTP 027 for private law employers and public persons
  • CTP 028 for simplified work title users (TESE: titleContent, TESA: titleContent, TEF: titleContent)
Who shall I contact

For technical parameterization reasons, CTP 027 is indicated at 0.16% on your statement. However, the calculation of the contribution is made at the rate of 0.016% and no 0.16%.

FYI  

One professional branch may establish, by extended branch agreement, a contribution conventional. This contribution is specific to a collective agreement.

For certain branches, and for remuneration paid from january 2026However, this conventional contribution must be reported by the employer every month in DSN, at the same frequency as the contribution provided for by law.

The declaration and payment of this contribution are linked to thecollective agreement identifier (IDCC) declared in DSN by the employer.

For more details, see the reporting instructions on net-companies.fr.