When you are retired and you live on French territory, social security contributions are made on the amount of your pension. Among them, the Generalized Social Contribution (CSG), the Contribution for the Reimbursement of Social Debt (CRDS) or the Solidarity Contribution for Autonomy (Casa) are mandatory. They are notably set by the number of units in your household, as well as your reference tax income. For each of these social charges, the rates are set according to your monthly resources and your reference tax income. How can you be exempt from these levies?
As of April, it’s time to worry about your tax return. Indeed, it must imperatively be carried out during this period and you have the possibility of completing it by mail or directly online. Depending on your personal situation, it is particularly possible to be exempt from taxes, in certain specific cases. When you are retired, the social charges which are deducted from your monthly pension can also be deducted. It is therefore advisable to find out about this possibility in case you may not have to pay them.
For 2023, the reference tax income has thus been increased by 1.6%. Depending on this figure, your CSG rate will therefore be higher or lower and may or may not apply to your retirement pension. Thus, there are four different CSG rates: the zero rate, which corresponds to an exemption from charges, the reduced rate (set at 3.8%), the median rate (6.6%) and the normal rate (8. 3%). In 2023, the scale was therefore updated to take into account the change in prices excluding tobacco observed for year n-2.
Since 1998, the CSG is the household tax that brings in the most in France with 144.7 billion euros expected in 2023. The people concerned by these levies are, therefore, the responsibility of a mandatory French scheme. health insurance and those whose reference tax income exceeds a specific income threshold.
Passed in 2019, the social security financing law has put in place a measure to mitigate the transition from a rate of liability lower than or equal to 3.8% to a higher rate of 6.6 or 8.3 %. Thus, it will be necessary that your incomes exceed during two consecutive years the ceiling of liability to undergo a rate higher than 3,8%.
To be exempt from social security contributions, it is necessary to pay attention to the number of shares in your tax household, as well as your reference tax income. Thus, tax households with a share and whose reference tax income is less than 11,614 euros are exempt. A tax household with 1.5 shares and a tax income of less than 13,165 euros also benefits from the zero rate.
Other types of tax households may at the same time be exempt from social security contributions. For a family quotient of two shares and a tax income of less than 17,816, the zero rate also applies. The same is true for a family quotient of three shares, which has a tax income of less than 24,018 euros.
