CSG exemption in 2023: income not to be exceeded


With regard to supplementary pensions, a health insurance contribution is deducted. Pensioners who are beneficiaries of the local health insurance scheme of Alsace-Moselle are subject to a supplementary health insurance contribution. Each year, the tax services communicate to the pension funds the reference tax income (RFR) of retirees, in order to know if they are partially or totally exempt from social security contributions.

Pensions are subject to contributions for social protection, i.e. 8.3% for the CSG (including 5.9% deductible from taxable income). A rate of 0.5% for the CRDS (debt) and 0.3% for the Casa (additional solidarity contribution for autonomy). Health insurance is deducted by 1% only from supplementary pensions, it is 1.5% for the general scheme of Alsace-Moselle.

Retirees can benefit from a total or partial exemption from social security contributions depending on their reference income from income tax. Since 2019, there are now four CSG rates according to the reference tax income: the zero rate; the reduced rate at 3.8% (fully deductible from taxable income); the median rate of 6.6% (of which 4.2% deductible from taxable income); and the normal rate of 8.3% (of which 5.9% is deductible from taxable income).

You will find below the income not to exceed to be exempt from CSG in 2023.