Additional contribution on top-hat pensions above eight social security ceilings raised from 30% to 45%

The 2015 Social Security Financing Act raises from 30% to 45% the rate of the additional employer contribution on defined-benefit supplementary pensions ("top-hat pensions") exceeding eight times the annual social security ceiling. It applies to all pensions paid from 1 January 2015, including those liquidated before 2010 that were previously excluded. In decision 2015-498 QPC of 20 November 2015, the Constitutional Council declared paragraph II bis of article L. 137-11 of the Social Security Code unconstitutional because of an excessive threshold effect; the repeal took effect on publication of the decision.