Flat social levy raised from 6% to 8% and extended to provident-scheme contributions
The 2012 Social Security Financing Act raised the rate of the forfait social, an employer levy on sums exempt from social contributions (employee savings schemes, supplementary pensions, provident schemes), from 6% to 8%. Employer contributions to supplementary provident schemes became liable to it, except for employers with fewer than ten employees.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
Affects employers paying profit-sharing, employee savings top-ups, or supplementary pension and provident contributions. The 8% rate was raised to 20% on 1 August 2012 by the second amending finance act for 2012.
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 échec CMP
Debate and vote
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)