Payroll tax: 20% band above €150,000 and base aligned with the CSG base
The 2013 Social Security Financing Act aligns the base of the payroll tax, paid by employers not subject to VAT (banks, insurers, associations, healthcare facilities, etc.), with the CSG base. It creates a new 20% band for the part of individual annual pay above €150,000, above the increased rates of 8.50% and 13.60%. It applies to pay paid from 1 January 2013.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
According to the National Assembly social affairs committee report, the measure was expected to raise €470 million a year from 2013 (€380 million from the broader base, €90 million from the new band), allocated to the family branch. The 20% band was abolished from 2018.
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