Like employees, retirees must also pay the Generalized Social Contribution (CSG). This social levy is thus allocated to the financing of social protection. Its rate is set at 9.2% on earned income, assets and investments. Regardless of income level, this rate is deducted directly at source. Are you one of the retirees who must pay this contribution?
In the context of retirement, four different CSG rates exist: 0%, 3.8%, 6.6% and 8.3%. These thresholds are thus set according to your reference tax income (RFR) two years previously. For the year 2023, it is therefore necessary to take into account the RFR for 2021, which appears on your 2022 tax notice. However, it is not required to pay it below a certain amount. income level. For example, you must cross the RFR threshold for two consecutive years for your CSG rate to increase.
In 2023, you can be exempt from CSG if you live alone and your reference tax income does not exceed a certain amount. Thus, it is essential to remain below the threshold of 11,614 euros in order not to be liable for the CSG. If you live as a couple, these resources increase to 17,816 euros as the fixed threshold. However, be careful if you live in the DOM-TOM since the scales are higher in Martinique, Guadeloupe and Reunion. They are therefore 13,741 euros for a single person and 20,253 euros for a couple.