Question 1

What are CSG and CRDS social charges in France, and who pays them?

Accepted Answer

CSG (Contribution Sociale Généralisée) and CRDS (Contribution au Remboursement de la Dette Sociale) are French social levies applied to nearly all types of income, separate from income tax. Together with other minor levies, they make up total social charges of 17.2% on investment income and 9.7% on earned income (salary and selfemployment).

For wages and salaries, CSG is 9.2% (of which 6.8% is taxdeductible) and CRDS is 0.5%. These are withheld directly from pay by the employer alongside social

Question 2

Are French pension contributions deductible from income tax?

Accepted Answer

Compulsory social security pension contributions paid by employees and selfemployed workers are generally deducted before calculating taxable income, so they reduce your tax base automatically. You do not need to claim them separately; they are reflected in the net taxable salary shown on your payslip and prefilled on your tax return.

Voluntary contributions to a Plan d'Epargne Retraite (PER), introduced in 2019, are deductible from taxable income. For employees, the annual deduction ceiling is

Categories

Social Charges

What are CSG and CRDS social charges in France, and who pays them?

Are French pension contributions deductible from income tax?