Are SSI disability benefits taxable?
The French social security system introduction
Only the general insurance system as well as unemployment insurance and supplementary pension insurance for all employees in the private sector are dealt with here.
The general insurance system is divided into local, regional and national bodies of the various insurance sectors, which are administered equally and are under the supervision of the relevant ministries (Ministry of Solidarity, Health, and Ministry of Economy, Finance and Economic Recovery).
About 80% of the general social security system is financed by income-related contributions and taxes. (See table with the individual contribution rates)
Source: Commission des comptes de la sécurité sociale 2020
The contribution rates are determined at the state level. They are partly borne by the employees and partly by the employers.
In the case of earmarked taxes and duties (impôts et taxes affectés - ITAF) It is a matter of compulsory taxes, which are expressly used to finance social security, including the general social contribution (CSG), which makes up more than half of the earmarked taxes. Unemployment and sick pay are not affected.
The general social contribution (contribution sociale généralisée - CSG) and the contribution to the payment of social security debts (contribution pour le remboursement de la dette sociale - CRDS) are levied on income from professional activity, on replacement income, on income from assets and investments as well as on lottery winnings. Anyone who is tax-resident in France and who is looked after in any form by a French compulsory health insurance fund is obliged to pay the social security debt of 0.5% (CRDS) and the general social contribution (CSG) of 9.2 % on earned income or 6.2% on replacement income (sickness benefit, unemployment benefit).
Pensioners who receive a French pension are - depending on their taxable income (revenu fiscal de référence - RFR) - obliged to pay the general social contribution (CSG), the contribution to the payment of social security debts (CRDS) and / or the solidarity contribution for people in need of care (contribution additionnelle de solidarité pour l'autonomie - CASA).
|Taxable income 2019|
(without taking a family quotient into account)
|up to an amount of € 11,408.00||no taxes|
|from € 11,409 to € 14,914.00||CSG rate: 3.8%|
|from € 14,915 to € 23,146.00||CSG rate: 6.6%|
|from 23,146.00 €||CSG - full rate: 8.3%|
Furthermore, an advance payment of 1% is levied on the compulsory supplementary pensions as well as the voluntary supplementary pensions in favor of the health insurance.
For pensioners who are not tax resident in France but who are subject to compulsory insurance in the French health insurance system, their basic pension from the general insurance system is 3.2% and their mandatory or voluntary supplementary pension is 4.2% % deducted.
People who are subject to compulsory insurance in the French health insurance system but who are not tax resident in France still pay a health insurance contribution of 5.5%1 the earned income
1 - People who are not resident in France are not affected by the abolition of the employee health insurance contribution enforced by the Social Security Financing Act for 2018.
Area of responsibility
The general social security system protects workers in the private economic sector in the fields of industry, trade and services. Since 2018 it has also managed the social security of the self-employed and freelancers (health insurance cover).
It is divided into five insurance branches:
An insured person is a compulsory member of the employee system under two conditions:
- if he receives remuneration in whatever form, which leads to social security contributions being paid,
- if there is a dependent relationship between the employee and one or more employers.
There is also unemployment insurance, which covers all employees in the general and agricultural social security systems.
If an employer in France hires an employee, he must immediately report this to the URSSAF (déclaration préalable à l'embauche - DPAE). This enables the employee to be registered with social security (if he does not yet have a social security number) and with unemployment insurance. As far as the supplementary pension insurance is concerned, the employee is registered with the institution to which his employer belongs due to his branch and his place of establishment.
Social contributions and taxes are collected by the unions for the collection of contributions to social security and family allowances (URSSAF). They are used to finance the costs of medical treatment, daily allowances in the event of illness, maternity or occupational accidents, as well as basic pensions and family allowances from the general social security system.
Information on collecting social security contributions can be found on the ACOSS website.
For foreign employers with headquarters abroad, without a branch in France, who hire an employee in France, the sole contact person responsible for registering and paying French social security contributions for this employee is
The agency responsible for supplementary pensions is:
- Malakoff Humanis
21 rue Roger Salengro
94137 Fontenay sous Bois Cedex
Tel. : + 33 (0) 1 58 82 72 12
email: [email protected]
More information for companies that are not based in France.
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