This page has been automatically translated. Please refer to the page in French if needed.
Social contributions
Pensions: What will your CSG rate be in 2023?
Publié le null - Directorate for Legal and Administrative Information (Prime Minister)
Are you retired? Are you domiciled in France for tax purposes? Will you be subject to the Generalized Social Contribution (CSG) in 2023? If so, at what rate? The reference tax income is increased by 1.6% for 2023. Together with the number of shares in the household, it determines the CSG rate applied to pensioners' incomes: exemption, reduced rate (3.8%), median rate (6.6%) and standard rate (8.3%).
![Image 1](https://www.service-public.fr/webapp/images/actu/actuextralarge/I5137.jpg)
The Generalized Social Contribution (CSG), the Social Debt Repayment Contribution (CRDS) and the Solidarity Contribution for Autonomy (Casa) apply to retirement pensions.
There are four CSG levels:
- Zero rate (exemption);
- Reduced rate (3.8%);
- Median rate (6.6%);
- Normal rate (8.3%).
The CSG rate levied on pensions is set according to the reference tax income (mentioned on the first page of the tax sheet), cross-checked with the number of shares in the household. This reference tax income may be increased by quarters or half-shares, if the household has dependants and depending on their circumstances.
It shall be updated annually to take account of the evolution of non-tobacco prices observed for year n-2. The scale applicable in 2023 shall be increased by 1.6% in line with consumer price trends, excluding tobacco, observed in 2021, according to the circular of the National pension fund of 19 December 2022 and the ministerial letter of 12 december 2022.
Family Quotient | Benchmark Tax Income | |||
---|---|---|---|---|
Zero rate | Reduced rate | Median rate | Normal rate | |
1 part | < €11,614 | From €11,614 to €15,183 | From €15,183 to €23,564 | > € 23 564 |
1.25 part | < €13,165 | From €13,165 to €17,210 | From €17,210 to €26,709 | > € 26 709 |
1.5 part | < €14,715 | From €14,715 to €19,237 | From €19,237 to €29,854 | > € 29 854 |
1.75 share | < €16,266 | From €16,266 to €21,264 | From €21,264 to €32,999 | > € 32 999 |
2 shares | < €17,816 | From €17,816 to €23,291 | From €23,291 to €36,144 | > € 36 144 |
2.25 parts | < €19,367 | From €19,367 to €25,318 | From €25,318 to €39,289 | > € 39 289 |
2.5 shares | < €20,917 | From €20,917 to €27,345 | From €27,345 to €42,434 | > €42,434 |
2.75 shares | < €22,468 | From €22,468 to €29,372 | From €29,372 to €45,579 | > €45,579 |
3 shares | < €24,018 | From €24,018 to €31,399 | From 31,399 to €48,724 | > €48,724 |
Extra quarter share | €1,551 | €1,551 | €2,027 | €3,145 |
Additional half-share. | €3,101 | €3,101 | €4,054 | €6,290 |
Please note
You will see an increase or decrease in the amount of your Agirc-Arrco supplementary pension in March 2023. This change is due to the new CSG rate.
You can simulate your CSG level in 2023 on the Cnav website.
FYI
The 2019 Social Security Financing Act introduced a measure to mitigate the transition from a tax rate of 3.8% or less to a higher rate (6.6% or 8.3%). You will only be subject to a rate greater than 3.8% if your income exceeds the reduced rate limit for two consecutive years. This condition is also applicable to CASA and the sickness insurance contribution on supplementary pensions.
Zero rate | Reduced rate | Median rate | Normal rate | |
---|---|---|---|---|
CSG rate | Exemption | 3.8% | 6.6% | 8.3% |
CRDS rate | Exemption | 0.5% | 0.5% | 0.5% |
CASA rate | Exemption | Exemption | 0.3% | 0.3% |
Overall contribution | Exemption | 4.3% | 7.4% | 9.1% |
Additional topics
Service-Public.fr
Service-Public.fr
National old-age insurance fund
National old-age insurance fund
Agenda
Plateforme Mon Master
Du 4 juin au 31 juil. 2024
Publié le 06 juin 2024