CSG, CRDS, Casa… Social security contributions are numerous and can sometimes significantly impact the amount of your retirement pension. While Retirement Insurance has just published the circular relating to the “conditions of subjection and exemption to the CSG, CRDS and the Casa” from January 1, 2024, the income scale which allows you to set your rate of CSG has been fixed. Find out how much CSG you will have to pay in 2024.
When you are domiciled for tax purposes in France, three social security contributions can be applied to the amount of your pension depending on your income. Thus, the generalized social contribution (CSG), the contribution for the repayment of the social debt (CRDS) and the solidarity contribution for autonomy (Casa) are part of these major levies. They directly impact you if you are covered by a compulsory French health insurance scheme or if your reference tax income exceeds a certain income threshold.
According to the recent circular published in December by Retirement Insurance, the new scale of social contributions to which retirees are subject is increased by 5.2% in line with inflation. Depending on your reference tax income, on the 2023 notice which relates to your 2022 income, you are subject to a different rate. These are therefore called zero rate when you benefit from an exemption, reduced rate for 3.8%, median rate for 6.6% and normal rate for 8.3%.
In 2024, if your pension exceeds 12,230 euros, for a single person, you will have a CSG of 3.8%, plus the CRDS. It will increase to 6.6% for a reference tax income of 15,988 euros and to 8.3% for a reference tax income of 24,813 euros. Pay attention to any changes in your income as you could easily move from one box to another.
Indeed, the differences are small enough from one situation to another, particularly in the context of two shares for a couple, to see the CSG rate skyrocket. As you will be able to see, it is only on the Carsat or Cnav pension paid at the beginning of February, that is to say for the month of January, that you will be able to see the evolution of your rate of CSG.
In order to avoid the excessive consequences of these social security contributions, a “smoothing” is planned when your CSG rate increases from the reduced rate of 3.8% to one of the two higher levels. As our colleagues at MoneyVox mention, “if you are at the reduced rate (3.8%) and your RFR has increased, you remain at the reduced rate for one year”.
In this context, the increase will only be effective if the increase in the RFR is confirmed over two consecutive years. In order to observe with more certainty the CSG rate that you will see applied, you can consult the Retirement Insurance CSG rate simulator.
