Cotisations et contributions sociales 2021
Base (1) | Salarié | Employeur (2) | |
---|---|---|---|
CSG non déductible et CRDS | 98,25 % brut (3) | 2,90 % | – |
CSG déductible | 98,25 % brut (3) | 6,80 % | – |
SÉCURITÉ SOCIALE : – Maladie, maternité, invalidité, décès – Vieillesse plafonnée – Vieillesse déplafonnée – Allocations familiales – Accidents du travail |
Totalité du salaire Tranche A Totalité du salaire Totalité du salaire Totalité du salaire |
– (4) 6,90 % 0,40 % – – |
13 % (5) 8,55 % 1,90 % 5,25 % (6) Variable |
CONTRIBUTION DE SOLIDARITÉ POUR L’AUTONOMIE |
Totalité du salaire | – | 0,30 % (7) |
COTISATION LOGEMENT (Fnal) : – Employeurs de moins de 50 salariés – Employeurs d’au moins 50 salariés |
Tranche A Totalité du salaire |
– – |
0,10 % 0,50 % |
ASSURANCE CHÔMAGE | Tranches A + B | – | 4,05 % |
FONDS DE GARANTIE DES SALAIRES (AGS) | Tranches A + B | – | 0,15 % |
APEC | Tranches A + B | 0,024 % | 0,036 % |
RETRAITE COMPLÉMENTAIRE : – Cotisation Agirc-Arrco – Cotisation Agirc-Arrco – Contribution d’équilibre général – Contribution d’équilibre général – Contribution d’équilibre technique (8) |
Tranche 1 Tranche 2 Tranche 1 Tranche 2 Tranches 1 et 2 |
3,15 % 8,64 % 0,86 % 1,08 % 0,14 % |
4,72 % 12,95 % 1,29 % 1,62 % 0,21 % |
PRÉVOYANCE CADRES | Tranche A | – | 1,50 % |
FORFAIT SOCIAL SUR LA CONTRIBUTION PATRONALE DE PRÉVOYANCE (9) | Totalité de la contribution | – | 8 % |
CONTRIBUTION AU FINANCEMENT DES ORGANISATIONS PROFESSIONNELLES ET SYNDICALES | Totalité du salaire | – | 0,016 % |
VERSEMENT TRANSPORT (10) | Totalité du salaire | – | Variable |
(1) Tranches A et 1 : dans la limite du plafond mensuel de la Sécurité sociale (plafond fixé à 3 428 € en 2021) ; tranche B : de 1 à 4 plafonds ; tranche 2 : 1 à 8 plafonds. (2) Les salaires inférieurs à 1,6 Smic peuvent bénéficier, sous certaines conditions, d’une réduction générale de cotisations patronales. (3) Base CSG et CRDS : salaire brut moins abattement forfaitaire de 1,75 % sur le montant de la rémunération n’excédant pas 4 plafonds de la Sécurité sociale majoré de certains éléments de rémunération. (4) Pour les départements du Haut-Rhin, du Bas-Rhin et de la Moselle, une cotisation salariale s’applique au taux de 1,50 %. (5) Ce taux est abaissé à 7 % pour les salaires annuels qui n’excèdent pas 2,5 Smic. (6) Ce taux est abaissé à 3,45 % pour les rémunérations annuelles n’excédant pas 3,5 Smic. (7) Attention, l’Urssaf intègre le taux de la contribution de solidarité pour l’autonomie dans celui de l’assurance-maladie, affichant ainsi un taux global de 7,30 % ou de 13,30 %. (8) La contribution d’équilibre technique est due uniquement sur les salaires dépassant le plafond de la Sécurité sociale. (9) En sont exonérées les entreprises de moins de 11 salariés. (10) Entreprises d’au moins 11 salariés dans certaines agglomérations, notamment de plus de 10 000 habitants. |
Historique
Base (1) | Salarié | Employeur (2) | |
---|---|---|---|
CSG non déductible et CRDS | 98,25 % brut (3) | 2,90 % | – |
CSG déductible | 98,25 % brut (3) | 6,80 % | – |
SÉCURITÉ SOCIALE : – Maladie, maternité, invalidité, décès – Vieillesse plafonnée – Vieillesse déplafonnée – Allocations familiales – Accidents du travail |
Totalité du salaire Tranche A Totalité du salaire Totalité du salaire Totalité du salaire |
– (4) 6,90 % 0,40 % – – |
13 % (5) 8,55 % 1,90 % 5,25 % (6) Variable |
CONTRIBUTION DE SOLIDARITÉ POUR L’AUTONOMIE |
Totalité du salaire | – | 0,30 % (7) |
COTISATION LOGEMENT (Fnal) : – Employeurs de moins de 50 salariés – Employeurs d’au moins 50 salariés |
Tranche A Totalité du salaire |
– – |
0,10 % 0,50 % |
ASSURANCE CHÔMAGE | Tranches A + B | – | 4,05 % |
FONDS DE GARANTIE DES SALAIRES (AGS) | Tranches A + B | – | 0,15 % |
APEC | Tranches A + B | 0,024 % | 0,036 % |
RETRAITE COMPLÉMENTAIRE : – Cotisation Agirc-Arrco – Cotisation Agirc-Arrco – Contribution d’équilibre général – Contribution d’équilibre général – Contribution d’équilibre technique (8) |
Tranche 1 Tranche 2 Tranche 1 Tranche 2 Tranches 1 et 2 |
3,15 % 8,64 % 0,86 % 1,08 % 0,14 % |
4,72 % 12,95 % 1,29 % 1,62 % 0,21 % |
PRÉVOYANCE CADRES | Tranche A | – | 1,50 % |
FORFAIT SOCIAL SUR LA CONTRIBUTION PATRONALE DE PRÉVOYANCE (9) | Totalité de la contribution | – | 8 % |
CONTRIBUTION AU FINANCEMENT DES ORGANISATIONS PROFESSIONNELLES ET SYNDICALES | Totalité du salaire | – | 0,016 % |
VERSEMENT TRANSPORT (10) | Totalité du salaire | – | Variable |
(1) Tranches A et 1 : dans la limite du plafond mensuel de la Sécurité sociale (plafond fixé à 3 428 € en 2020) ; tranche B : de 1 à 4 plafonds ; tranche 2 : 1 à 8 plafonds. (2) Les salaires inférieurs à 1,6 Smic peuvent bénéficier, sous certaines conditions, d’une réduction générale de cotisations patronales. (3) Base CSG et CRDS : salaire brut moins abattement forfaitaire de 1,75 % sur le montant de la rémunération n’excédant pas 4 plafonds de la Sécurité sociale majoré de certains éléments de rémunération. (4) Pour les départements du Haut-Rhin, du Bas-Rhin et de la Moselle, une cotisation salariale s’applique au taux de 1,50 %. (5) Ce taux est abaissé à 7 % pour les salaires annuels qui n’excèdent pas 2,5 Smic. (6) Ce taux est abaissé à 3,45 % pour les rémunérations annuelles n’excédant pas 3,5 Smic. (7) Attention, l’Urssaf intègre le taux de la contribution de solidarité pour l’autonomie dans celui de l’assurance-maladie, affichant ainsi un taux global de 7,30 % ou de 13,30 %. (8) La contribution d’équilibre technique est due uniquement sur les salaires dépassant le plafond de la Sécurité sociale. (9) En sont exonérées les entreprises de moins de 11 salariés. (10) Entreprises d’au moins 11 salariés dans certaines agglomérations, notamment de plus de 10 000 habitants. |
Base (1) | Salarié | Employeur (2) | |
---|---|---|---|
CSG non déductible et CRDS | 98,25 % brut (3) | 2,90 % | – |
CSG déductible | 98,25 % brut (3) | 6,80 % | – |
SÉCURITÉ SOCIALE : – Maladie, maternité, invalidité, décès – Vieillesse plafonnée – Vieillesse déplafonnée – Allocations familiales – Accidents du travail |
Totalité du salaire Tranche A Totalité du salaire Totalité du salaire Totalité du salaire |
– (4) 6,90 % 0,40 % – – |
13 % (5) 8,55 % 1,90 % 5,25 % (6) Variable |
CONTRIBUTION DE SOLIDARITÉ POUR L’AUTONOMIE |
Totalité du salaire | – | 0,30 % (7) |
COTISATION LOGEMENT (Fnal) : – Employeurs de moins de 20 salariés – Employeurs d’au moins 20 salariés |
Tranche A Totalité du salaire |
– – |
0,10 % 0,50 % |
ASSURANCE CHÔMAGE | Tranches A + B | – | 4,05 % |
FONDS DE GARANTIE DES SALAIRES (AGS) | Tranches A + B | – | 0,15 % |
APEC | Tranches A + B | 0,024 % | 0,036 % |
RETRAITE COMPLÉMENTAIRE : – Cotisation Agirc-Arrco – Cotisation Agirc-Arrco – Contribution d’équilibre général – Contribution d’équilibre général – Contribution d’équilibre technique (8) |
Tranche 1 Tranche 2 Tranche 1 Tranche 2 Tranches 1 et 2 |
3,15 % 8,64 % 0,86 % 1,08 % 0,14 % |
4,72 % 12,95 % 1,29 % 1,62 % 0,21 % |
PRÉVOYANCE CADRES | Tranche A | – | 1,50 % |
FORFAIT SOCIAL SUR LA CONTRIBUTION PATRONALE DE PRÉVOYANCE (9) | Totalité de la contribution | – | 8 % |
CONTRIBUTION AU FINANCEMENT DES ORGANISATIONS PROFESSIONNELLES ET SYNDICALES | Totalité du salaire | – | 0,016 % |
VERSEMENT TRANSPORT (10) | Totalité du salaire | – | Variable |
(1) Tranches A et 1 : dans la limite du plafond mensuel de la Sécurité sociale (plafond fixé à 3 377 € du 01/01/2019 au 31/12/2019) ; tranche B : de 1 à 4 plafonds ; tranche 2 : 1 à 8 plafonds. (2) Les salaires inférieurs à 1,6 Smic peuvent bénéficier, sous certaines conditions, d’une réduction générale de cotisations patronales. (3) Base CSG et CRDS : salaire brut moins abattement forfaitaire de 1,75 % sur le montant de la rémunération n’excédant pas 4 plafonds de la Sécurité sociale majoré de certains éléments de rémunération. (4) Pour les départements du Haut-Rhin, du Bas-Rhin et de la Moselle, une cotisation salariale s’applique au taux de 1,50 %. (5) Ce taux est abaissé à 7 % pour les salaires annuels qui n’excèdent pas 2,5 Smic. (6) Ce taux est abaissé à 3,45 % pour les rémunérations annuelles n’excédant pas 3,5 Smic. (7) Attention, l’Urssaf intègre le taux de la contribution de solidarité pour l’autonomie dans celui de l’assurance-maladie, affichant ainsi un taux global de 7,30 % ou de 13,30 %. (8) La contribution d’équilibre technique est due uniquement sur les salaires dépassant le plafond de la Sécurité sociale. (9) En sont exonérées les entreprises de moins de 11 salariés. (10) Entreprises d’au moins 11 salariés dans certaines agglomérations, notamment de plus de 10 000 habitants. |
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