The thresholds for determining your CSG rate are reviewed, as every year. For 2023, these thresholds will be raised by 1.6%, a figure which is calculated according to consumer prices, excluding tobacco, observed for the penultimate year, i.e. 2021. There are four CSG rates , as published on December 19 by the National Old Age Insurance Fund (Cnav): 0%, 3.8%, 6.6% and 8.3%.
This rate will depend on your reference tax income (RFR) for 2021 which you find on your 2022 tax notice. In the event of a change in income, it is therefore possible that this rate will be revised upwards or downwards in 2023… Security exists and if your rate is zero or reduced to 3.8% and you cross a new CSG threshold this year, it will not be automatically applied.
For the level of CSG to increase, you must cross the level of RFR, for two consecutive years. For example, if you are at the rate of 3.8% and your resources have increased this year, bringing you to a rate of 6.6%, you will not change next year.
The CSG rate will only increase if your resources cross the fixed income threshold two years in a row.
Below are the different CSG rates applied according to your income.
