[SMIC-COTISATIONS] Contribution rate and Guaranteed minimum wages

Updated by provider on March 3, 2026 (12:00 AM).

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Frequency [FREQ] (1)
Indicators [INDICATEUR] (4)
Transaction [INDICATEURS_SMIC_COTISATIONS] (60)
Nature [NATURE] (2)
Geographic areas [REF_AREA] (3)
Unit [UNIT_MEASURE] (3)
Seasonal adjustment [CORRECTION] (1)
Stopped_series [SERIE_ARRETEE] (2)

This dataset has 74 series:

[M.CHGP.PLSECU.VALEUR_ABSOLUE.FE.EUROS.BRUT.FALSE] Amount of the monthly Social Security ceiling
from
2001-08=2,279
to
2026-03=4,005
min:
2,279
max:
4,005
avg:
3,072.601
σ:
448.236
[M.CHGP.TXP-AC2.PROPORTION_POURCENTAGE.FE.POURCENT.BRUT.FALSE] Unemployment insurance contribution rate (employer’s share): applied to the portion of the salary up to 4 ceilings
from
1993-07=4.83
to
2026-03=4
min:
3.6
max:
5.47
avg:
4.311
σ:
0.579
[M.CHGP.TXP-AC3.PROPORTION_POURCENTAGE.FE.POURCENT.BRUT.FALSE] Wage guarantee insurance (AGS) contribution rate (employer’s share): applied to the portion of the salary below 4 ceilings
from
1993-07=0.35
to
2026-03=0.25
min:
0.1
max:
0.45
avg:
0.249
σ:
0.093
[M.CHGP.TXP-AC4-1.PROPORTION_POURCENTAGE.FE.POURCENT.BRUT.TRUE] Rate of social contributions (employer's share) - For insurance against unemployment - APEC - On the portion of the wage that ranges between 1 and 4 caps - Stopped series
from
1993-07=0.036
to
2010-12=0.036
min:
0.036
max:
0.036
avg:
0.036
σ:
0
[M.CHGP.TXP-AC4.PROPORTION_POURCENTAGE.FE.POURCENT.BRUT.FALSE] Social security contribution rates (employer’s share) for retirement – APEC (executives): applied to the portion of the salary up to 4 ceilings
from
2011-01=0.036
to
2026-03=0.036
min:
0.036
max:
0.036
avg:
0.036
σ:
0
[M.CHGP.TXP-CDS.PROPORTION_POURCENTAGE.FE.POURCENT.BRUT.FALSE] Social security contribution rate (employee’s share) for the Agirc-Arrco supplementary pension scheme: tranche 1, applied to the portion of the salary up to 1 ceiling
from
2015-01=0.016
to
2026-03=0.016
min:
0.016
max:
0.016
avg:
0.016
σ:
0
[M.CHGP.TXP-CL1.PROPORTION_POURCENTAGE.FE.POURCENT.BRUT.FALSE] Social security contribution rate (employer’s share) for the employer’s contribution to the construction effort (PEEC): applied to the total salary (for companies with 20 employees or more until 2019, and 50 employees or more from 2020 onward)
from
1993-07=0.45
to
2026-03=0.45
min:
0.45
max:
0.45
avg:
0.45
σ:
0
[M.CHGP.TXP-CL2.PROPORTION_POURCENTAGE.FE.POURCENT.BRUT.TRUE] Rate of social contributions (employer's share) - Concerning dwellings construction - National Fund for Housing Assistance - On the portion of the wage that is less than the cap (for all companies) - Stopped series
from
1993-07=0.1
to
2010-12=0.1
min:
0.1
max:
0.1
avg:
0.1
σ:
0
[M.CHGP.TXP-CL3.PROPORTION_POURCENTAGE.FE.POURCENT.BRUT.FALSE] Social security contribution rate (employer’s share) for the National Housing Assistance Fund (Fnal): applied to the total salary (for companies with 20 employees or more until 2019, and 50 employees or more from 2020 onward)
from
1993-07=0.4
to
2026-03=0.5
min:
0.4
max:
0.5
avg:
0.447
σ:
0.05
[M.CHGP.TXP-CP1.PROPORTION_POURCENTAGE.FE.POURCENT.BRUT.TRUE] Rate of social contributions (employer's share) - Contribution hardness - On full wage – Stopped series
from
2017-01=0.01
to
2017-12=0.01
min:
0.01
max:
0.01
avg:
0.01
σ:
0