Tax increaseEndedSocial security and healthcareNational

Increase in old-age insurance contributions on 1 January 2015

On 1 January 2015, old-age insurance contribution rates rise in all basic pension schemes, under Decrees 2013-1290 of 27 December 2013 and 2014-1531 of 17 December 2014 issued under the pensions act of 20 January 2014. In the general scheme, the capped contribution rises to 8.50% for employers and 6.85% for employees, and the uncapped contribution to 1.80% for employers and 0.30% for employees (compared with 8.45%, 6.80%, 1.75% and 0.25% in 2014). Rates for the self-employed, liberal professions and special schemes are also raised.

Measure originators

InitiatorGVT
Michel Sapin
Gouvernement
Impact on public finances

No official estimate found for this measure.

Effective date
1 January 2015

Measure impact

Private-sector employees and employers: +0.05 point each on the capped old-age contribution and +0.05 point each on the uncapped contribution in 2015; similar increases in other basic schemes.

Official references

Law number: Décret n° 2014-1531 du 17 décembre 2014
Official Journal: JORF n° 0293 du 19 décembre 2014

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

100%
3 / 3 steps
Completed
1 January 2015

Entry into force

Application

Immédiate ou à la date prévue

Application des taux 2015 aux cotisations dues au titre des périodes courant à compter du 1er janvier 2015.
Completed
19 December 2014

Publication in Official Journal

Publication
Publication du décret n° 2014-1531 du 17 décembre 2014 relevant la cotisation vieillesse déplafonnée en 2015, 2016 et 2017.
Completed
31 December 2013

Publication in Official Journal

Publication
Publication du décret n° 2013-1290 du 27 décembre 2013 fixant notamment les taux plafonnés du régime général pour 2014, 2015 et 2016.