Salary contributions of a member of the public service contract staff
Verified 01 January 2025 - Directorate for Legal and Administrative Information (Prime Minister)
Additional cases ?
As a contractor, your remuneration is subject to different contributions and wage contributions. We present you, for each of them, the plate and the applicable rate depending on your total gross monthly remuneration is less than €15,700, equal to or greater than €15,700.
Security Pension Insurance Contributions (Basic Pension Plan)
Plate | Rate |
|---|---|
Index treatment + Residence allowance + Family salary supplement (FTS) + Premiums and allowances + Benefits in kind | 0.40% |
(Index treatment + Residence allowance + Family salary supplement (FTS) + Premiums and allowances + Benefits in kind) up to €3,925 per month | 6.90% |
Contributions to Ircantec (supplementary pension)
Plate | Rate |
|---|---|
Tranche A: (Index salary + Residence allowance + Premiums and allowances + Benefits in kind) up to €3,925 per month | 2.80% |
Slice B : Share of index salary, residence allowance, bonuses and allowances and benefits in kind greater than €3,925 per month | 6.95% |
Social contributions
Plate | Rate | ||
|---|---|---|---|
CSGCSG : Generalized social contribution | 98.25% x (Index salary + Residence allowance + SFT + Premiums and allowances + Benefits in kind) | 9.2% (of which 2.4% not deductible from taxable income) | |
CRDSCRDS : Contribution towards the repayment of social debt | 0.5% not deductible from taxable income | ||
Security Pension Insurance Contributions (Basic Pension Plan)
Plate | Rate | |
|---|---|---|
Index treatment + Residence allowance + Family salary supplement (FTS) + Premiums and allowances + Benefits in kind | 0.40% | |
Index treatment + Residence allowance + Family salary supplement (FTS) + Premiums and allowances + Benefits in kind up to €3,925 per month | 6.90% | |
Contributions to Ircantec (supplementary pension)
Plate | Rate |
|---|---|
Tranche A: Index salary + Residence allowance + Premiums and allowances + Benefits in kind up to €3,925 per month | 2.80% |
Band B: Share of index salary, residence allowance, bonuses and allowances and benefits in kind greater than €3,925 per month | 6.95% |
Social contributions
Contributions | Plate | Rate | |
|---|---|---|---|
CSGCSG : Generalized social contribution | Index salary + Residence allowance + SFT + Premiums and allowances + Benefits in kind | 9.2% (of which 2.4% not deductible from taxable income) | |
CRDSCRDS : Contribution towards the repayment of social debt | 0.5% not deductible from taxable income | ||
Supplementary pension institution for non-permanent officials of the State and public authorities (Ircantec)