Despite your retirement and your transition from salary to pension, you will still have to pay social security contributions. Indeed, several of them are mandatory and must be deducted from the amount of your pension. Among them, you can find the CSG, the CRDS, the Casa or even the Health insurance on the complementary. However, there are certain cases where it is possible to obtain an exemption from these social charges. Find out in our analysis if you are eligible for this exemption from social security contributions.
Employees and retirees are required to pay certain social security contributions, both as part of their monthly income and their retirement pension. However, the rates in place differ depending on your status. As private sector employees, your social contributions thus amount to 22 to 25%, while retirement pensions are only deducted from 10.1 to 9.1% on basic and supplementary pensions. The only additional is, for its part, subject to a 1% rate.
These figures have the particularity of being broken down according to the different samples. For the CSG (Generalized Social Contribution), the rate is fixed at 8.3%, the CRDS (Contribution for the Repayment of the Social Debt) amounts to 0.5% while the Casa (Additional Solidarity Contribution for the ‘Autonomy) is at 0.3%. Health insurance on the Agirc-Arrco supplementary pension is capped, in his case, at 1%.
You can obtain an exemption from these social security contributions in three specific cases. Thus, if your reference tax income for the given year is below a certain ceiling, you will be exempt. For the year 2023, for example, it is essential that the tax income for 2021 does not exceed 11,614 euros for a single person without children, 17,816 euros for a couple and 24,018 euros for a couple with one child.
If you are a holder of the Solidarity Allowance for the elderly, the Widowhood Allowance or the Supplementary Invalidity Allowance (ASI), you may also be exempt. As a last possibility, if you are domiciled outside France for tax purposes, you may also be able to apply for an exemption.
Within the framework of the system put in place, it is the exemption from the CSG, which leads, in turn, to the exemption from all other social contributions. However, be careful: if your reference tax income were to increase, you could again be subject to the CSG. It could thus return to a reduced rate of 3.8% then reach its median rate of 6.6% before peaking at the normal rate of 8.3%.
For these specific cases, a measure has been put in place to mitigate the transition to a higher rate. In the event of a reduced CSG rate of 3.8%, you will only reach the higher rate of 6.6% or 8.3% when your reference tax income exceeds the ceiling entitling you to the exoneration.
