Forfait social raised from 2% to 4% and extended to new forms of pay

Article 16 of the 2010 Social Security Financing Act doubles the rate of the forfait social, an employer contribution created in 2009 on profit-sharing, employee savings plan top-ups and other pay exempt from social contributions: it rises from 2% to 4% for sums paid on or after 1 January 2010. The base is extended to profit-sharing paid to company heads and corporate officers (Article L. 3312-3 of the Labour Code) and to directors' fees paid to board and supervisory board members of public limited companies. The rate was raised several times afterwards.