Creation of the additional solidarity contribution for autonomy (CASA) of 0.3% on pensions
The 2013 Social Security Financing Act creates a 0.3% contribution on retirement and invalidity pensions and early-retirement allowances. It is due from retirees whose income tax for the previous year reaches the collection threshold; pensions exempt from CSG or subject to the reduced rate are excluded. Its revenue goes to the national solidarity fund for autonomy (CNSA), into a reserve section for long-term care. It applies to pensions paid from 1 April 2013.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
According to the National Assembly social affairs committee report, the contribution was expected to raise €450 million in 2013 (part year) and €600 million in a full year from 2014. For 2013, part of the revenue is transferred to the old-age solidarity fund (FSV).
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
Possible referral to Constitutional Council
Décision de conformité / censure partielle
National Assembly has the final say
Si Ă©chec CMP