The merger operated by Agirc and Arrco in 2019 created two contribution brackets, as well as a different contribution rate depending on the brackets. This supplementary pension scheme thus operates by deducting employee and employer social security contributions, which are gradually converted into retirement points. It is therefore essential to make the difference between the contribution deducted by the employer from the salary and the contribution which makes it possible to obtain retirement points. What are the current contribution rates?
Agirc-Arrco contributions are deducted by the employer and paid to supplementary pension funds. Their amount is defined according to the Social Security ceiling, but also the contributory and non-contributory contribution rate. In order to perform the calculation, the formula “contribution amount = Contribution base x Contribution rate” is used. The contribution base is therefore determined according to the salary brackets. The first tranche ranges from 0 to 1 times the Social Security ceiling, i.e. a maximum of 43,992 euros for the year 2023, while the second tranche is between 1 and 8 times the Social Security ceiling, for a maximum total of 351,936 euros.
The Agirc-Arrco contribution rate corresponds to a percentage applied to the contribution base. It fluctuates according to the employer part and the employee part. In the case of the contractual rate of contribution necessary in order to acquire points, tranche 1 is set at 6.20% while tranche 2 goes up to 17%. For the call rate of contributions, tranche 1 has, this time, a call rate equal to 7.87% and tranche 2, for its part, can rise to 21.59%.