Exemptions from social security contributions

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Exemptions from social security contributions
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Exemptions from social security contributions

Exemptions from social security contributions, The CUI-CAE Dom also entitles you to an exemption from employer contributions to social insurance and family allowances (except AT / MP ) due to the portion of remuneration not exceeding the minimum wage increased by 30%. The part of the remuneration exempted is determined with each payment of remuneration taking into account the number of hours paid during the period of employment.

The exemption is subject to the sending by the employer

to the collective body of a copy of the decision to award the professional integration assistance.
The employer sends it at the same time as the monthly or quarterly contribution call slip, which makes it possible to justify his rights to exemption.

This exemption applies to remuneration paid from the effective date of the decision to award professional integration assistance under the employment access contract until the expiry of 24 months or 30 months for RSA beneficiaries without taking into account the periods of suspension of the employment contract not paid by the employer.

By way of derogation,

for beneficiaries aged over 50 and under 65, job seekers for more than a year, or disabled or receiving the RSA and unemployed for more than a year, the exemption applies to the remuneration paid until they reach the age and justify the period of insurance required for the opening of the right to a full rate old-age pension.

In the event of termination of the employment contract at the initiative of the employer before the term initially set if it is for a fixed term or before the end of the twenty-fourth month of the thirtieth month for RSA beneficiaries if it is an indefinite period, the aid for professional integration is not due. The employer must pay back to the State all of the sums already received in respect of the flat-rate aid as well as the amount of the social security contributions from which he has been exempted.

On the other hand,

these sums (corresponding to the number of full months worked by the employee in the establishment), will not be due when the termination is due:

  • serious misconduct by the employee;
  • resignation of the employee;
  • to a case of force majeure;
  • to dismissal for medically confirmed incapacity for termination under the trial period;

to contractual termination.

Taxation

Retirees are subject to the deduction of a health insurance contribution if they are domiciled outside France for tax purposes and are subject to a mandatory French health insurance scheme.

 

The contribution is also deducted from the retirement of insured persons who do not come under a mandatory French health insurance scheme but have at least 15 years of insurance in France and reside in a State:

  • not covered by European regulations;
  • which has not concluded a bilateral social security agreement with France;
  • whose social security agreement concluded with France does not provide for provisions on health law or includes provisions on the subject but does not give exclusive jurisdiction to France.

This contribution covers immediate and scheduled healthcare costs during temporary stays in France for these insured persons and their dependent minor children.

To assess the duration of the insurance, the periods used are:

  • periods of compulsory or voluntary contributions to a French old-age insurance scheme;
  • assimilated periods;
  • increases in the insurance period, except for the increase in the insurance period of the professional prevention account.

The organization that pays the pension sends a questionnaire to the pensioner who lives abroad and to the competent organization of the country of residence. The insured person must return this questionnaire completed with information relating to his tax residence and his rights to health insurance.

  • the increase for children;
  • the fixed increase for dependent children.

Exoneration

  • is domiciled in France for tax purposes;
  • is domiciled abroad for tax purposes and does not come under a French health insurance scheme;
  • is in receipt of a non-contributory benefit or the widowhood allowance.
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