Intermediate 6.6% CSG rate on retirement pensions for middle incomes

The law on urgent economic and social measures creates a 6.6% CSG rate on retirement and disability pensions (Art. L. 136-8, III bis of the Social Security Code) for households whose reference taxable income from two years earlier is between €14,548 and €22,580 for the first family-quotient share (thresholds raised per half-share and specific to the overseas departments). These households had been subject to the 8.3% rate resulting from the 1.7-point increase of 2018. The rate applies to contributions due from 1 January 2019; it was applied to pensions paid from May 2019, with an adjustment back to 1 January. Thresholds are indexed each 1 January to inflation excluding tobacco.