Cotisations Sociales (social contributions) are the mandatory levies collected by URSSAF and other bodies from both employers (cotisations patronales) and employees (cotisations salariales) on all remuneration paid in France. They fund the French social-protection branches, including health insurance, maternity and invalidity, old-age pensions, family allowances, workplace accident insurance, and unemployment insurance. Additional levies include the CSG (Contribution Sociale Généralisée) and CRDS (Contribution au Remboursement de la Dette Sociale), which are assessed on a wider earnings base than standard contributions.
The split between employer and employee contributions is significant. Employer contributions typically represent 40 to 45 per cent of gross salary in addition to the gross pay, while employee contributions reduce take-home pay by approximately 22 to 25 per cent of gross. Rates vary by earnings band relative to the plafond de la Sécurité Sociale (social-security ceiling, set annually at EUR 47,100 per year as of 2025), with different rates applying above and below this ceiling.
For international employers modelling the true cost of French employment, cotisations sociales are the dominant factor. The applicable rates are affected by company size, sector, eligible reduction schemes such as the réduction générale Fillon (a relief on contributions for salaries up to 1.6 times the SMIC), and the applicable convention collective.