The general social contribution (CSG) is a tax whose purpose is to participate in the financing of social protection. It concerns all the income of persons residing in France, namely:
“It is deducted at source on most income, with the exception of social and family benefits”, specifies the official government website.
The rules are not the same for people in couples and single people. Thus, according to the site Tout sur mes finances, two married or PACS retirees have a common CSG rate. And this, even if the latter have a significant income gap… “Including if alone, one of the spouses could have claimed the reduced rate or exemption from CSG”, specifies the specialized site.
A retired couple who represent two tax shares must not exceed this reference tax income to be completely exempt from the CSG in 2023:
In addition, these thresholds correspond to the pensions paid in 2023 on the basis of the 2021 reference income. Note: they apply to a couple of retirees without children, who do not benefit from any additional half-share due to disability. or veteran.