Taux des cotisations Agirc-Arrco
Base (1) | Taux global | Part salarié (2) | Part employeur (2) |
---|---|---|---|
Tranche 1 | 7,87 % | 3,15 % | 4,72 % |
Tranche 2 | 21,59 % | 8,64 % | 12,95 % |
(1) Tranche 1 : dans la limite du plafond de la Sécurité sociale (plafond fixé à 3 428 € par mois en 2021) ; tranche 2 : de 1 à 8 fois ce plafond. (2) Répartition, en principe, de 40 % à la charge du salarié et de 60 % à celle de l’employeur. |
Base (2) | Taux global | Part salarié | Part employeur | |
---|---|---|---|---|
Non cadres | Tranche 1 Tranche 2 |
7,87 % 21,59 % |
3,93 % 10,79 % |
3,94 % 10,80 % |
Cadres | Tranche 1 Tranche 2 |
10,16 % 21,59 % |
3,86 % 8,64 % |
6,30 % 12,95 % |
(1) Ces taux s’appliquent aux entreprises de la production agricole. D’autres taux peuvent s’appliquer aux organismes professionnels agricoles et aux établissements d’enseignement agricole privés. (2) Tranche 1 : dans la limite du plafond de la Sécurité sociale (plafond fixé à 3 428 € en 2021) ; tranche 2 : de 1 à 8 fois ce plafond. |
Taux des contributions
Base (2) | Taux global | Part salarié (3) | Part employeur (3) | |
---|---|---|---|---|
Contribution d’équilibre général (4) | Tranche 1 Tranche 2 |
2,15 % 2,70 % |
0,86 % 1,08 % |
1,29 % 1,62 % |
Contribution d’équilibre technique (5) | Tranches 1 et 2 | 0,35 % | 0,14 % | 0,21 % |
(1) Ces contributions ne génèrent pas de droits à retraite pour les cotisants mais servent à financer le fonctionnement du régime. (2) Tranche 1 : dans la limite du plafond de la Sécurité sociale (3 428 € par mois en 2021) ; tranche 2 : de 1 à 8 fois ce plafond. (3) Répartition, en principe, de 40 % à la charge du salarié et de 60 % à celle de l’employeur. (4) La contribution d’équilibre général est due par tous les salariés. (5) La contribution d’équilibre technique est payée uniquement par les salariés dont la rémunération est supérieure au plafond de la Sécurité sociale (plafond fixé à 3 428 € par mois en 2021). |
Historique
2020
Base (1) | Taux global | Part salarié (2) | Part employeur (2) |
---|---|---|---|
Tranche 1 | 7,87 % | 3,15 % | 4,72 % |
Tranche 2 | 21,59 % | 8,64 % | 12,95 % |
(1) Tranche 1 : dans la limite du plafond de la Sécurité sociale (plafond fixé à 3 428 € par mois en 2020) ; tranche 2 : de 1 à 8 fois ce plafond. (2) Répartition, en principe, de 40 % à la charge du salarié et de 60 % à celle de l’employeur. |
Base (2) | Taux global | Part salarié | Part employeur | |
---|---|---|---|---|
Non cadres | Tranche 1 Tranche 2 |
7,87 % 21,59 % |
3,93 % 10,79 % |
3,94 % 10,80 % |
Cadres | Tranche 1 Tranche 2 |
10,16 % 21,59 % |
3,86 % 8,64 % |
6,30 % 12,95 % |
(1) Ces taux s’appliquent aux entreprises de la production agricole. D’autres taux peuvent s’appliquer aux organismes professionnels agricoles et aux établissements d’enseignement agricole privés. (2) Tranche 1 : dans la limite du plafond de la Sécurité sociale (plafond fixé à 3 428 € en 2020) ; tranche 2 : de 1 à 8 fois ce plafond. |
Base (2) | Taux global | Part salarié (3) | Part employeur (3) | |
---|---|---|---|---|
Contribution d’équilibre général (4) | Tranche 1 Tranche 2 |
2,15 % 2,70 % |
0,86 % 1,08 % |
1,29 % 1,62 % |
Contribution d’équilibre technique (5) | Tranches 1 et 2 | 0,35 % | 0,14 % | 0,21 % |
(1) Ces contributions ne génèrent pas de droits à retraite pour les cotisants mais servent à financer le fonctionnement du régime. (2) Tranche 1 : dans la limite du plafond de la Sécurité sociale (3 428 € par mois en 2020) ; tranche 2 : de 1 à 8 fois ce plafond. (3) Répartition, en principe, de 40 % à la charge du salarié et de 60 % à celle de l’employeur. (4) La contribution d’équilibre général est due par tous les salariés. (5) La contribution d’équilibre technique est payée uniquement par les salariés dont la rémunération est supérieure au plafond de la Sécurité sociale (plafond fixé à 3 428 € par mois en 2020). |
2019
Base (1) | Taux global | Part salarié (2) | Part employeur (2) |
---|---|---|---|
Tranche 1 | 7,87 % | 3,15 % | 4,72 % |
Tranche 2 | 21,59 % | 8,64 % | 12,95 % |
(1) Tranche 1 : dans la limite du plafond de la Sécurité sociale (plafond fixé à 3 377 € par mois en 2019) ; tranche 2 : de 1 à 8 fois ce plafond. (2) Répartition, en principe, de 40 % à la charge du salarié et de 60 % à celle de l’employeur. |
Base (2) | Taux global | Part salarié | Part employeur | |
---|---|---|---|---|
Non cadres | Tranche 1 Tranche 2 |
7,87 % 21,59 % |
3,93 % 10,79 % |
3,94 % 10,80 % |
Cadres | Tranche 1 Tranche 2 |
10,16 % 21,59 % |
3,86 % 8,64 % |
6,30 % 12,95 % |
(1) Ces taux s’appliquent aux entreprises de la production agricole. D’autres taux peuvent s’appliquer aux organismes professionnels agricoles et aux établissements d’enseignement agricole privés. (2) Tranche 1 : dans la limite du plafond de la Sécurité sociale (plafond fixé à 3 377 € en 2019) ; tranche 2 : de 1 à 8 fois ce plafond. |
À noter : le dispositif de garantie minimale de points (GMP), qui permettait aux salariés cadres dont le salaire n’atteignait pas le plafond de la Sécurité sociale (ou était légèrement au-dessus), d’obtenir au moins 120 points de retraite par an contre le paiement d’une cotisation mensuelle fixée, en 2018, à 72,71 € (45,11 € à la charge de l’employeur et 27,60 € à la charge du salarié), a été supprimée au 1er janvier 2019.
Base (2) | Taux global | Part salarié (3) | Part employeur (3) | |
---|---|---|---|---|
Contribution d’équilibre général (4) | Tranche 1 Tranche 2 |
2,15 % 2,70 % |
0,86 % 1,08 % |
1,29 % 1,62 % |
Contribution d’équilibre technique (5) | Tranches 1 et 2 | 0,35 % | 0,14 % | 0,21 % |
(1) Ces contributions ne génèrent pas de droits à retraite pour les cotisants mais servent à financer le fonctionnement du régime. (2) Tranche 1 : dans la limite du plafond de la Sécurité sociale (3 377 € par mois en 2019) ; tranche 2 : de 1 à 8 fois ce plafond. (3) Répartition, en principe, de 40 % à la charge du salarié et de 60 % à celle de l’employeur. (4) La contribution d’équilibre général est due par tous les salariés. (5) La contribution d’équilibre technique est payée uniquement par les salariés dont la rémunération est supérieure au plafond de la Sécurité sociale (plafond fixé à 3 377 € par mois en 2019). |
2018
Base (1) | Taux global | Part salarié | Part employeur | |
---|---|---|---|---|
Non cadres (Arrco) | Tranche1 Tranche 2 |
7,75 % 20,25 % |
3,10 % 8,10 % |
4,65 % 12,15 % |
Cadres (Arrco) | Tranche A | 7,75 % | 3,10 % | 4,65 % |
Cadres (Agirc) | Tranche B Tranche C |
20,55 % 20,55 % |
7,80 % variable |
12,75 % variable |
(1) Tranches 1 et A : dans la limite du plafond de la Sécurité sociale (3 311 € par mois en 2018) ; tranche 2 : de 1 à 3 fois ce plafond ; tranche B : de 1 à 4 fois ce plafond ; tranche C : de 4 à 8 fois ce plafond. |
À noter : le régime de retraite complémentaire des cadres (Agirc) comporte un dispositif de garantie minimale de points (GMP), permettant aux salariés cadres dont le salaire n’atteint pas le plafond de la Sécurité sociale (ou est légèrement au-dessus), d’obtenir au moins 120 points de retraite par an. Pour 2018, la cotisation mensuelle est fixée à 72,71 € (45,11 € à la charge de l’employeur et 27,60 € à la charge du salarié). Quant au salaire annuel charnière, en deçà duquel la GMP joue, il a été fixé à 43 977,84 €, soit 3 664,82 € par mois.
Base (2) | Taux global | Part salarié | Part employeur | |
---|---|---|---|---|
Cotisation AGFF (3) | Tranches 1 ou A Tranches 2 ou B et C |
2 % 2,20 % |
0,80 % 0,90 % |
1,20 % 1,30 % |
Contribution exceptionnelle et temporaire (4) | Tranches A, B et C | 0,35 % | 0,13 % | 0,22 % |
(1) Ces contributions ne génèrent pas de droits à retraite pour les cotisants mais servent à financer le fonctionnement du régime. (2) Tranches 1 et A : dans la limite du plafond de la Sécurité sociale (3 311 € par mois en 2018) ; tranche 2 : de 1 à 3 fois ce plafond ; tranche B : de 1 à 4 fois ce plafond ; tranche C : de 4 à 8 fois ce plafond. (3) à la charge de tous les salariés, cadres et non-cadres. (4) due uniquement par les cadres. |
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