Retirement Insurance has just published the circular relating to the “conditions of subjection and exemption to the CSG, CRDS and the Casa from January 1, 2024”, which formalizes the income scale used to determine your CSG rate .
+5.2%. The scale of social contributions to which retirees are subject is increased by 5.2%, in line with inflation, in 2024. Retirement Insurance has published the circular formalizing the new scale, which is detailed in a ministerial letter that MoneyVox was able to obtain. Depending on the reference tax income level (RFR) of your household, on the 2023 notice which relates to your 2022 income, you are subject to a different rate, more commonly called zero rate (exemption), reduced rate (3.8 %), median rate (6.6%) or normal (8.3% CSG).
| Tax shares | CSG at 3.8% +CRDS | CSG at 6.6% +CRDS + CASA | CSG at 8.3% +CRDS + CASA |
|---|---|---|---|
| 1 part (single person) | €12,230 | €15,988 | €24,813 |
| 2 parts (couple) | €18,760 | €24,526 | €38,059 |
| Additional half share (dependent) | + €3,265 | + €4,269 | + €6,623 |
RFR to take into account: 2023 tax notice on 2022 income.
CRDS at 0.50% and CASA at 0.30% in all cases.
Thresholds valid in metropolis. For the detailed table, see the ministerial letter of November 23, 2023.
Basic pension: 9.1% maximum social security contributions
- CSG (generalized social contribution) for retirees: 8.3% (normal rate, including 5.9% deductible from taxable income), 6.6% (median rate, including 4.2% deductible) or 3.8% (reduced rate, fully deductible);
- CRDS (contribution for the repayment of the social debt): 0.5% ;
- CASA (additional solidarity contribution for autonomy): 0.3%.
Depending on the level of your RFR, 4 situations may present:
- 0%. Exemption from CSG, CRDS and CASA;
- 4.3%. Subject to CSG at the “reduced rate” + CRDS;
- 7.4%. CSG at the “median rate” of 6.6% and CRDS and CASA;
- 9.1% in total. CSG at the “normal rate” of 8.3% and CRDS and CASA.
What if your income changes?
When you switch from one box to another, mechanically, your rate drops or increases. And this is what can give rise to misunderstandings, like the testimonies of Tinj, Mohamed and Chantal to MoneyVox last year. It is only on the Carsat or Cnav pension paid at the beginning of February (for the month of January) that you see the change in your CSG rate. And then a double evolution begins: this rate also applies to your Agirc-Arrco supplement, which only transfers the new rate to the March pension, paid at the start of the month.
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To avoid perverse effects and recurring unpleasant surprises, “smoothing” is planned when your CSG rate increases from the reduced rate (3.8%) to one of the two higher degrees. More concretely, if you are at the reduced rate (3.8%) and your RFR has increased, you remain at the reduced rate for one year, and the increase will only be effective if the increase in your RFR is confirmed over two years. consecutive.
Please note: Retirement Insurance offers you a CSG rate simulator. THE maximum social security contribution rate is of 9.1% for the basic retirement pension, paid for 15 million retirees by Retirement Insurance, as well as for supplementary plans.