SOCIAL CONTRIBUTIONS/ CHARGES SOCIALES

* 98.25% of Basic Salary + Employer contributions of Prévoyance(Life Insurance+ Income Protection)+

Employer contributions of Mutuelle (Complementary Health Schemes).

Prévoyance & Mutuelle schemes are specific to the company – rates are corresponding to

cover chosen and profile of the employees ( age / health / smoker –non smoker…)

French branches & subsidiaries have to pay 3 additional small taxes / YEAR

T.Apprentissage BS * 0.59 % +0.09 % – T FPC : BS * 0.55 % (≤ 11 employees) – ADESATT BS *

0.02 %(only SYNTEC CBA).

AMAPs (Approved Mileage Allowance Payments) 2025

BAREME POUR NOTES DE FRAIS KILOMETRIQUES 2025

COMPANY CAR / VEHICULE DE FONCTION

Benefit in kind / Avantage en nature

When using the company car for personal travel, the employee & the employer have to contribute to

social rates on the payslips on a monthly basis.

To estimate the amount submitted to contributions on the payslip, we have to compare the result

obtained after applying the following two methods of calculation (URSSAF regulation/ www.urssaf.fr)

• Method based on a fixed fee ( forfait)
• Method based on real costs ( base réelle).

Please supply the lease contract or purchase invoice of the car & CO2 rate as well as confirm if

petrol/ diesel is fully or partially paid by the employer.

MINIMUM GROSS WAGE 2025

SMIC 2025

Horaire/Hour From 1.01.2025 : 11.88€

Mensuel/Monthly (35h/Week ) From 1.01.2025 : 1801.80 €

LUNCH VOUCHERS

TICKETS RESTAURANTS 2025

Employees can benefit from Lunch vouchers when not going back home on their day work.

The maximum amount that can be paid by the employer without paying additional social contributions is 7.26 € for 2025.

The total cost of the voucher has to be splitted 50/50 or 60/40 between Employer & Employee.

Minimum value : 12.10 € ( 60%)

Maximum value : 14.52 € (50 %)

LEGAL DIRECTORS

GERANT (SARL)

Please note that social contributions are specifics for Gérants / Legal Directors owning the majority of shares in their company : their status is called TNS = Travailleurs Non Salariés (similar to Self employed consultants).

Initial registrations and social contributions payments will have to be made to :

• URSSAF – TNS Dpt for National Insurance & Pension.
• Life Ins & Complementary Health Ins are not compulsory like for employees but it is advised to get those Insurance.

“Homme Clé” insurance to be checked.

DUE DATES FOR SOCIAL CONTRIBUTIONS PAYMENT Echéances de paiement des charges sociales

Any French employer have to comply with the procedure of social datas reporting called DSN in France.

From the 1st of January 2020, payment of URSSAF, Pension & income tax withholding have to be paid on a monthly basis.

The payment is done on the 15th of the following month (M+1) However, life/income protection and complementary health insurances are paid on a quarterly basis as following:

• Jan./Feb./Mar.: before April 15th
• April/May/June: before July 15th
• July/Aug./Sept.: before Oct. 15th
• Oct./Nov./Dec.: before Jan. 15th

URSSAF, Pension schemes & Tax Office are applying 10 % penalties if payment is not done on time. Direct Debits linked to DSN are highly recommend-