Professional expenses allowance for CSG and CRDS limited to income below four social security ceilings

Article 20 of the 2011 Social Security Financing Act amends Article L. 136-2 of the Social Security Code. The 3% allowance for professional expenses, applied to wages and similar income when calculating the general social contribution (CSG) and the social debt repayment contribution (CRDS), now only applies to the share of income below four times the annual social security ceiling. Above that, CSG and CRDS are levied on total pay. The allowance rate was then cut to 1.75% in 2012, with the four-ceiling limit kept.