Tax increaseEndedSocial security and healthcareNational

Increase in old-age pension contributions on 1 January 2016 (second step of the 2014 decree)

Decree no. 2014-1531 of 17 December 2014 gradually raises, in 2015, 2016 and 2017, old-age insurance contribution rates in all basic pension schemes by 0.3 point in total, in line with the pensions act of 20 January 2014; in employee schemes, the increase is shared equally between employees and employers. On 1 January 2016, the uncapped old-age contribution in the general scheme rises to 0.35% for employees and 1.85% for employers (article D. 242-4 of the social security code); for craftsmen and traders in the RSI, the increase is 0.15 point in 2016.

Measure originators

InitiatorGVT
Michel Sapin
Gouvernement
InitiatorGVT
Marisol Touraine
Gouvernement
Impact on public finances

No official estimate found for this measure.

Effective date
1 January 2016

Measure impact

Private-sector employees and employers: +0.05 point each on the uncapped old-age contribution in 2016 (0.35% employee, 1.85% employer). The decree's table also sets the capped contribution for 2016 at 6.90% (employee) and 8.55% (employer). Craftsmen and traders: +0.15 point.

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%
2 / 2 steps
Completed
1 January 2016

Entry into force

Application

Immédiate ou à la date prévue

Entrée en vigueur des taux 2016 : 0,35 % salarié et 1,85 % employeur sur la cotisation vieillesse déplafonnée.
Completed
19 December 2014

Publication in Official Journal

Publication
Publication au Journal officiel du décret n° 2014-1531 du 17 décembre 2014 fixant le calendrier 2015-2017 des taux.