New taxIn effectSocial security and healthcareNational

Creation of the 2% 'forfait social' levy on profit-sharing, participation and employee savings

Article 13 of the 2009 Social Security Financing Act creates the 'forfait social' (Articles L. 137-15 to L. 137-17 of the Social Security Code): an employer contribution at a rate of 2% on pay excluded from the social contribution base but subject to the CSG, including profit-sharing, participation, employer top-ups to employee savings plans and supplementary pension contributions. Some sums are excluded (provident contributions, exempt severance payments, holiday vouchers). The revenue is allocated to health insurance.

Measure originators

InitiatorGVT

Roselyne Bachelot-Narquin

Gouvernement

InitiatorGVT

Éric Woerth

Gouvernement

Impact on public finances

Brings in 400 m €/yr2009 estimate · measures.budget.scope.secu

Source of the estimate: Sénat, rapport n° 83 (2008-2009) de M. Alain Vasselle sur le PLFSS 2009, tome VII (examen des articles), article 13 (Indirect official figure)

A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.

Effective date

1 January 2009

Measure impact

Employers paying profit-sharing, participation, employee savings top-ups or supplementary pension contributions pay a 2% levy on these sums paid from 1 January 2009. The rate was later raised several times (8% then 20% in 2012).