Employer 'forfait social' levy raised from 4% to 6%

Article 16 of the 2011 Social Security Financing Act raises the rate of the 'forfait social' set by Article L. 137-16 of the Social Security Code from 4% to 6%. This employer levy applies to pay and gains excluded from the contribution base but subject to the general social contribution (CSG), including profit-sharing, employee participation, employer top-ups to employee savings plans and some supplementary pension contributions. The rate was raised to 8% on 1 January 2012.