FNAL housing contribution raised to 0.5% on the share of wages above the social security ceiling

Article 209 of the 2011 Finance Act amends Article L. 834-1, 2° of the Social Security Code, which sets the contribution of employers with at least twenty employees (outside the agricultural scheme) to the National Housing Aid Fund (FNAL), which finances in particular the social housing allowance. This contribution, previously levied at 0.40% on total wages, stays at 0.40% on the capped share of wages and rises to 0.50% on the share above the social security ceiling. The 0.10% contribution on capped wages due by all employers is unchanged.