Base | Salarié | Employeur |
---|---|---|
CSG (1) non déductible de l’impôt sur le revenu | 2,4 % | – |
CSG (1) déductible de l’impôt sur le revenu | 6,8 % | – |
Total (1) | 9,2 % | – |
(1) Base CSG : 98,25 % du salaire brut (l’abattement de 1,75 % ne s’applique que pour un montant de rémunération n’excédant pas 4 plafonds annuels de la Sécurité sociale) + contribution patronale des cotisations de retraite supplémentaire et de prévoyance complémentaire, le cas échéant. |
Base | Salarié | Employeur |
---|---|---|
CRDS (1) | 0,5 % | – |
(1) Base CRDS : 98,25 % du salaire brut (l’abattement de 1,75 % ne s’applique que pour un montant de rémunération n’excédant pas 4 plafonds annuels de la Sécurité sociale) + contribution patronale des cotisations de retraite supplémentaire et de prévoyance complémentaire, le cas échéant. |
À noter : la CRDS n’est pas déductible de l’impôt sur le revenu.
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