{"id":12680,"date":"2026-04-25T11:25:19","date_gmt":"2026-04-25T09:25:19","guid":{"rendered":"https:\/\/sedi.pixecom.site\/sedi\/?post_type=services&#038;p=12680"},"modified":"2026-04-26T21:13:34","modified_gmt":"2026-04-26T19:13:34","slug":"social-contributions-charges-sociales","status":"publish","type":"services","link":"https:\/\/sedi.pixecom.site\/sedi\/services\/social-contributions-charges-sociales\/","title":{"rendered":"MFRFR-SOCIAL CONTRIBUTIONS\/ CHARGES SOCIALES"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"12680\" class=\"elementor elementor-12680\" data-elementor-post-type=\"services\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6d753cc e-flex e-con-boxed e-con e-parent\" data-id=\"6d753cc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-a7d8c06 e-con-full e-flex e-con e-child\" data-id=\"a7d8c06\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cff9213 dt-nav-menu_align-left dt-sub-menu_align-left elementor-widget elementor-widget-the7_nav-menu\" data-id=\"cff9213\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;submenu_display&quot;:&quot;always&quot;}\" data-widget_type=\"the7_nav-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<nav class=\"dt-nav-menu--main dt-nav-menu__container dt-sub-menu-display-always dt-icon-align- dt-icon-position- dt-sub-icon-position- dt-sub-icon-align-\"><ul class=\"dt-nav-menu\"><li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-12834 first has-children depth-0\"><a href='#' data-level='1' aria-haspopup='true' aria-expanded='false'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">HOW TO FORM<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><ul class=\"the7-e-sub-nav vertical-sub-nav\"  role=\"group\"><li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-12839 first depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/rfe\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">RFE<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-12843 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/succursale-branch\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">Succursale<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-12840 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/sarl\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">SARL<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-12838 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/sas\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">SAS<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <\/ul><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-13002 has-children depth-0\"><a href='#' data-level='1' aria-haspopup='true' aria-expanded='false'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">MAIN ISSUES<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><ul class=\"the7-e-sub-nav vertical-sub-nav\"  role=\"group\"><li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-12844 first depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/mi-recruitement-2025\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">Recrutement<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-12848 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/social-contributions-charges-sociales\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">Charges sociales<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-12847 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/impots-tax-tables-2025\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">Imposition<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-12850 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/contrats-groupe-obligatoires-prevoyance-sante\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">Contrats groupe obligatoires<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <\/ul><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-13003 has-children depth-0\"><a href='#' data-level='1' aria-haspopup='true' aria-expanded='false'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">FOCUS ON<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><ul class=\"the7-e-sub-nav vertical-sub-nav\"  role=\"group\"><li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-12841 first depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/conges-payes\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">Cong\u00e9s pay\u00e9s<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-12837 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/larret-maladie\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">L&rsquo;arr\u00eat maladie<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-12845 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/pdr-medecine-du-travail-vip-2022\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">M\u00e9decine du travail<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-12849 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/le-conge-supplementaire-de-naissance\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">Le cong\u00e9s suppl\u00e9mentaire de naissance<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-12842 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/contrat-de-travail-le-forfait-jours\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">Le forfait \u00ab\u00a0jours\u00a0\u00bb<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-12851 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/les-differentes-ruptures-de-contrat\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">Les diff\u00e9rentes ruptures de contrat<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-12846 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/rupture-conventionnelle-procedures-france\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">Rupture conventionnelle<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <\/ul><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-13033 last has-children depth-0\"><a href='#' data-level='1' aria-haspopup='true' aria-expanded='false'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">CASE STUDIES<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><ul class=\"the7-e-sub-nav vertical-sub-nav\"  role=\"group\"><li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-13034 first depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/questions-autour-de-la-tva\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">Questions autour de la TVA<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-13040 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/creer-une-entreprise-en-france' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">Cr\u00e9er une entreprise en France<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-13046 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/issues-sociales-et-embauches\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">Issues sociales et embauches<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <\/ul><\/li> <\/ul><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6ad3ed4 e-con-full e-flex e-con e-child\" data-id=\"6ad3ed4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-66e3bcb elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"66e3bcb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"http:\/\/sedi.pixecom.site\/sedi\/wp-content\/uploads\/2026\/04\/MI-Social-contributions-2025-French-Market-EN.pdf\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"T\u00e9l\u00e9charger la fiche\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-file-pdf\" viewBox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M369.9 97.9L286 14C277 5 264.8-.1 252.1-.1H48C21.5 0 0 21.5 0 48v416c0 26.5 21.5 48 48 48h288c26.5 0 48-21.5 48-48V131.9c0-12.7-5.1-25-14.1-34zM332.1 128H256V51.9l76.1 76.1zM48 464V48h160v104c0 13.3 10.7 24 24 24h104v288H48zm250.2-143.7c-12.2-12-47-8.7-64.4-6.5-17.2-10.5-28.7-25-36.8-46.3 3.9-16.1 10.1-40.6 5.4-56-4.2-26.2-37.8-23.6-42.6-5.9-4.4 16.1-.4 38.5 7 67.1-10 23.9-24.9 56-35.4 74.4-20 10.3-47 26.2-51 46.2-3.3 15.8 26 55.2 76.1-31.2 22.4-7.4 46.8-16.5 68.4-20.1 18.9 10.2 41 17 55.8 17 25.5 0 28-28.2 17.5-38.7zm-198.1 77.8c5.1-13.7 24.5-29.5 30.4-35-19 30.3-30.4 35.7-30.4 35zm81.6-190.6c7.4 0 6.7 32.1 1.8 40.8-4.4-13.9-4.3-40.8-1.8-40.8zm-24.4 136.6c9.7-16.9 18-37 24.7-54.7 8.3 15.1 18.9 27.2 30.1 35.5-20.8 4.3-38.9 13.1-54.8 19.2zm131.6-5s-5 6-37.3-7.8c35.1-2.6 40.9 5.4 37.3 7.8z\"><\/path><\/svg>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"http:\/\/sedi.pixecom.site\/sedi\/wp-content\/uploads\/2026\/04\/MI-Social-contributions-2025-French-Market-EN.pdf\" >\n\t\t\t\t\t\t\tT\u00e9l\u00e9charger la fiche\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d076a5 elementor-widget elementor-widget-text-editor\" data-id=\"2d076a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h1 class=\"p1\">SOCIAL CONTRIBUTIONS\/ CHARGES SOCIALES<\/h1><h2 class=\"p1\">NATIONAL INSURANCE MONTHLY EARNING LIMITS 2024 <span class=\"s1\">(monthly)<\/span><\/h2><h2 class=\"p2\">Plafonds mensuels de la s\u00e9curit\u00e9 sociale (salaire brut\/mois) 2024<\/h2><p class=\"p1\">Tranche A de 0 \u20ac \u00e0 3 925 \u20ac<\/p><p class=\"p1\">Tranche B de 3 926 \u20ac \u00e0 15 700 \u20ac<\/p><p class=\"p1\">Tranche C de 15 701 \u20ac \u00e0 31 400 \u20ac<\/p><h2 class=\"p1\">NATIONAL INSURANCE SOCIAL CONTRIBUTIONS (employees)<\/h2><h2 class=\"p2\">CHARGES SOCIALES 2025<\/h2><p class=\"p1\">(BS = Basic Salary \/ Salaire de Base) &#8211; (TA = Tranche A \/ 1st salary threshold)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb1ce7c elementor-widget elementor-widget-image\" data-id=\"cb1ce7c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"956\" height=\"776\" src=\"https:\/\/sedi.pixecom.site\/sedi\/wp-content\/uploads\/2026\/04\/NATIONAL-INSURANCE-SOCIAL-CONTRIBUTIONS-CHARGES-SOCIALES-2025.png\" class=\"attachment-large size-large wp-image-12682\" alt=\"\" srcset=\"https:\/\/sedi.pixecom.site\/sedi\/wp-content\/uploads\/2026\/04\/NATIONAL-INSURANCE-SOCIAL-CONTRIBUTIONS-CHARGES-SOCIALES-2025.png 956w, https:\/\/sedi.pixecom.site\/sedi\/wp-content\/uploads\/2026\/04\/NATIONAL-INSURANCE-SOCIAL-CONTRIBUTIONS-CHARGES-SOCIALES-2025-300x244.png 300w, https:\/\/sedi.pixecom.site\/sedi\/wp-content\/uploads\/2026\/04\/NATIONAL-INSURANCE-SOCIAL-CONTRIBUTIONS-CHARGES-SOCIALES-2025-768x623.png 768w\" sizes=\"(max-width: 956px) 100vw, 956px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7123689 elementor-widget elementor-widget-text-editor\" data-id=\"7123689\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">* 98.25% of Basic Salary + Employer contributions of Pr\u00e9voyance(Life Insurance+ Income Protection)+<\/p><p class=\"p1\">Employer contributions of Mutuelle (Complementary Health Schemes).<\/p><p class=\"p1\">Pr\u00e9voyance &amp; Mutuelle schemes are specific to the company &#8211; rates are corresponding to<\/p><p class=\"p1\">cover chosen and profile of the employees ( age \/ health \/ smoker \u2013non smoker\u2026)<\/p><p class=\"p2\"><strong>French branches &amp; subsidiaries have to pay 3 additional small taxes \/ YEAR<\/strong><\/p><p class=\"p3\">T.Apprentissage BS * 0.59 % +0.09 % &#8211; T FPC : BS * 0.55 % (\u2264 11 employees) &#8211; ADESATT BS *<\/p><p class=\"p3\">0.02 %(only SYNTEC CBA).<\/p><h2 class=\"p1\">AMAPs (Approved Mileage Allowance Payments) 2025<\/h2><h2 class=\"p2\">BAREME POUR NOTES DE FRAIS KILOMETRIQUES <span class=\"s1\">2025<\/span><\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c8bb105 elementor-widget elementor-widget-image\" data-id=\"c8bb105\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"384\" src=\"https:\/\/sedi.pixecom.site\/sedi\/wp-content\/uploads\/2026\/04\/AMAPS-frais-kilometrique-1024x384.png\" class=\"attachment-large size-large wp-image-12683\" alt=\"AMAPS frais kilometrique\" srcset=\"https:\/\/sedi.pixecom.site\/sedi\/wp-content\/uploads\/2026\/04\/AMAPS-frais-kilometrique-1024x384.png 1024w, https:\/\/sedi.pixecom.site\/sedi\/wp-content\/uploads\/2026\/04\/AMAPS-frais-kilometrique-300x112.png 300w, https:\/\/sedi.pixecom.site\/sedi\/wp-content\/uploads\/2026\/04\/AMAPS-frais-kilometrique-768x288.png 768w, https:\/\/sedi.pixecom.site\/sedi\/wp-content\/uploads\/2026\/04\/AMAPS-frais-kilometrique-1536x576.png 1536w, https:\/\/sedi.pixecom.site\/sedi\/wp-content\/uploads\/2026\/04\/AMAPS-frais-kilometrique.png 1718w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1783505 elementor-widget elementor-widget-text-editor\" data-id=\"1783505\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2 class=\"p1\"><span class=\"s1\">COMPANY CAR \/ <\/span>VEHICULE DE FONCTION<\/h2><p class=\"p2\"><span class=\"s1\">Benefit in kind <\/span>\/ Avantage en nature<\/p><p class=\"p3\">When using the company car for personal travel, the employee &amp; the employer have to contribute to<\/p><p class=\"p3\">social rates on the payslips on a monthly basis.<\/p><p class=\"p3\">To estimate the amount submitted to contributions on the payslip, we have to compare the result<\/p><p class=\"p3\">obtained after applying the following two methods of calculation (URSSAF regulation\/ www.urssaf.fr)<\/p><ul><li class=\"p3\">Method based on a fixed fee ( forfait)<\/li><li class=\"p3\">Method based on real costs ( base r\u00e9elle).<\/li><\/ul><p class=\"p3\">Please supply the lease contract or purchase invoice of the car &amp; CO2 rate as well as confirm if<\/p><p class=\"p3\">petrol\/ diesel is fully or partially paid by the employer.<\/p><h2 class=\"p1\">MINIMUM GROSS WAGE 2025<\/h2><h2 class=\"p2\">SMIC 2025<\/h2><p class=\"p1\">Horaire\/Hour From 1.01.2025 : 11.88\u20ac<\/p><p class=\"p1\">Mensuel\/Monthly (35h\/Week ) From 1.01.2025 : 1801.80 <span class=\"s1\">\u20ac<\/span><\/p><h2 class=\"p1\">LUNCH VOUCHERS<\/h2><h2 class=\"p2\">TICKETS RESTAURANTS 2025<\/h2><p class=\"p1\">Employees can benefit from Lunch vouchers when not going back home on their day work.<\/p><p class=\"p1\">The maximum amount that can be paid by the employer without paying additional social contributions <span class=\"s1\">is 7.26 <\/span>\u20ac for 2025.<\/p><p class=\"p2\">The total cost of the voucher has to be splitted 50\/50 or 60\/40 between Employer &amp; Employee.<\/p><p class=\"p2\">Minimum value : 12.10 \u20ac ( 60%)<\/p><p class=\"p2\">Maximum value : 14.52 \u20ac (50 %)<\/p><h2 class=\"p1\">LEGAL DIRECTORS<\/h2><h2 class=\"p2\">GERANT (SARL)<\/h2><p class=\"p2\">Please note that social contributions are specifics for G\u00e9rants \/ Legal Directors owning the majority of shares in their company : their status is called TNS = Travailleurs Non Salari\u00e9s (similar to Self employed consultants).<\/p><p class=\"p2\">Initial registrations and social contributions payments will have to be made to :<\/p><ul><li class=\"p3\">URSSAF &#8211; TNS Dpt for National Insurance &amp; Pension.<\/li><li class=\"p3\">Life Ins &amp; Complementary Health Ins are not compulsory like for employees but it is advised to get those Insurance.<\/li><\/ul><p class=\"p3\">\u201cHomme Cl\u00e9\u201d insurance to be checked<span class=\"s2\">.<\/span><\/p><h2 class=\"p1\">DUE DATES FOR SOCIAL CONTRIBUTIONS PAYMENT Ech\u00e9ances de paiement des charges sociales<\/h2><p class=\"p3\">Any French employer have to comply with the procedure of social datas reporting called DSN in France.<\/p><p class=\"p3\">From the 1st of January 2020, payment of URSSAF, Pension &amp; income tax withholding have to be paid on a monthly basis.<\/p><p class=\"p4\">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:<\/p><ul><li class=\"p3\">Jan.\/Feb.\/Mar.: before April 15<span class=\"s1\">th<\/span><\/li><li class=\"p3\">April\/May\/June: before July 15<span class=\"s1\">th<\/span><\/li><li class=\"p3\">July\/Aug.\/Sept.: before Oct. 15<span class=\"s1\">th<\/span><\/li><li class=\"p3\">Oct.\/Nov.\/Dec.: before Jan. 15<span class=\"s1\">th<\/span><\/li><\/ul><p class=\"p3\">URSSAF, Pension schemes &amp; Tax Office are applying 10 % penalties if payment is not done on time. Direct Debits linked to DSN are highly recommend-<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Starting your business with us is easy! Lorem ipsum dolor sit amet, consectetur adipiscing elit. Ut elit tellus, luctus nec ullamcorper mattis, pulvinar dapibus leo. <\/p>\n","protected":false},"featured_media":11402,"template":"","class_list":["post-12680","services","type-services","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/sedi.pixecom.site\/sedi\/wp-json\/wp\/v2\/services\/12680","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sedi.pixecom.site\/sedi\/wp-json\/wp\/v2\/services"}],"about":[{"href":"https:\/\/sedi.pixecom.site\/sedi\/wp-json\/wp\/v2\/types\/services"}],"version-history":[{"count":7,"href":"https:\/\/sedi.pixecom.site\/sedi\/wp-json\/wp\/v2\/services\/12680\/revisions"}],"predecessor-version":[{"id":12820,"href":"https:\/\/sedi.pixecom.site\/sedi\/wp-json\/wp\/v2\/services\/12680\/revisions\/12820"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sedi.pixecom.site\/sedi\/wp-json\/wp\/v2\/media\/11402"}],"wp:attachment":[{"href":"https:\/\/sedi.pixecom.site\/sedi\/wp-json\/wp\/v2\/media?parent=12680"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}