When the amount of your retirement pension is established, it is expressed in gross. However, it remains subject to the deduction of certain social security contributions such as the CSG, the CRDS or the Casa. A health insurance contribution may also be levied, just as it is also subject to the deduction at source of income tax. We take stock of all these charges.
When receiving your retirement pension, it is better not to mix up the net amount and the gross amount paid to you. Thus, the net amount collected corresponds to a gross amount from which all social security contributions have been withdrawn, as well as income tax, in the event that you are taxable. For retirees domiciled in France and affiliated to a compulsory French health insurance scheme, all retirement pensions are therefore subject to social contributions CSG (Generalized social contribution), CRDS (Contribution for the repayment of the social debt) or again the Casa (Additional Solidarity Contribution for Autonomy).
As of 1 January 2023, different rates apply to these social contributions. For the CSG, the normal rate is thus set at 8.3%, while the median rate is 6.6% and the reduced rate at 3.8%. The rates of social contributions can thus reach up to 10.1%. As a reminder, private sector employees have social charges of around 22% to 25% on wages. It is thus the amount of the Reference Tax Income, which determines the rate of the CSG. Below a certain threshold, you can also be exempt from social security contributions, as well as in the case where you are entitled to the supplementary disability allowance (ASI) or the solidarity allowance for the elderly (ASPA ).
