CSG and CRDS on activity and replacement income
Verified 01 June 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)
The CSG (generalized social contribution) and the CRDS (contribution to the repayment of social debt) are levied on income from work (salary, income of self-employed persons, etc.) and on replacement income (unemployment benefits, retirement pensions, etc.). Rates vary depending on the situation. A portion of the CSG is sometimes deductible for income tax. Some income is exempt from CSG. We tell you what you need to know.
What applies to you ?
Income concerned
The CSG and CRDS are levied on the gross amount of the following revenues:
- Salaries
- Miscellaneous premiums and allowances
- Benefits in kind or cash.
Please note
If the remuneration consists exclusively of benefits in kind (for example, for a au pair employee), it is exempt from CSG and CRDS.
Rate
Nature of income | CSG rate | CSG part deductible for income tax | CRDS rate | Attitude (basis of calculation) |
|---|---|---|---|---|
Income from paid employment | 9.2% | 6.8% | 0.5% | 98.25% gross income if the amount does not exceed €192,240 100% beyond |
Salary supplements (example: amounts related to profit-sharing) | 9.2% | 6.8% | 0.5% | 100% of gross income |
Please note
Part of the CSG is deductible for income tax, it is 6.8%. The rest of the CSG, either 2.4%, is not deductible. This means that this portion of CSG is included in your taxable income.
Exemptions
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Tips
Tips received by an employee in 2025 are exempt social security contributions, subject to conditions.
Tips received by an independent are not affected.
To benefit from the exemption, the employee must not receive more than €2,282.09 net per month.
The amount of the salary is calculated without taking into account the following amounts:
- Overtime and extra hours
- Tips received.
Tips can be paid in the following ways:
- Directly to the employee
- By the employer if it centralizes them (for example in case of payment by credit card).
FYI
The exemption applies, subject to conditions, to tips received until 31 December 2028.
Premiums and aid
The value-sharing premium is submitted to CSG and CRDS in any case.
The aid paid by the employer to finance physical and sporting activities is exempt social levies (e.g. sports classes).
Business expenses
The following revenues are exempt CSG and CRDS:
- Employer contribution to restaurant tickets, within certain limits
- Employer's contribution to the reimbursement of transport costs, within certain limits
- Volunteer meal voucher.
Remuneration of apprentices
The situation depends on the date of the learning contract:
Contract concluded no later than February 28, 2025
The remuneration of an apprentice is exempt CSG and CRDS.
Contract concluded since March 1, 2025
The portion of an apprentice's gross monthly salary that exceeds €933.51 is subject to CSG and CRDS.
Amounts collected through volunteering or cooperation
The following revenues are exempt CSG and CRDS:
- Monthly allowance and additional allowance paid in connection with international volunteering (in company or administration)
- Allowance and bonus paid under the voluntary contract for integration
- Allowance paid under a Voluntary International Solidarity Contract (VSI)
- Allowance paid in the context of a voluntary association contract and educational commitment
- Benefits and lump-sum maintenance allowance paid in connection with active national service in the cooperation or technical assistance services.
Income concerned
CSG and CRDS are taken on the gross amount of income:
- Industrial and commercial benefits
- Non-commercial profits
- Agricultural benefits.
Rate
CSG rate | CSG part deductible for income tax | CRDS rate | Attitude (basis of calculation) |
|---|---|---|---|
9.2% | 6.8% | 0.5% | 98.25% gross income if the amount does not exceed €192,240 100% beyond |
Please note
Part of the CSG is deductible for income tax, it is 6.8%. The rest of the CSG, either 2.4%, is not deductible. This means that this portion of CSG is included in your taxable income.
The daily allowances paid by the Social Security (IJSS) are subject to the CSG and the CRDS.
CSG rate | CSG part deductible for income tax | CRDS rate | Plate (Calculation basis) |
|---|---|---|---|
6.2% | 3.8% | 0.5% | 100% Gross IJSS |
Please note
Part of the CSG is deductible for income tax, it is 3.8%. The rest of the CSG, either 2.4%, is not deductible. This means that this portion of CSG is included in your taxable income.
Unemployment benefits are subject to the CSG and CRDS.
However, the rates are different depending on income.
The same scheme applies to allowances paid to employees in partial or long-term partial employment.
For 2026, the rate applied depends on the revenues indicated on the 2025 return of 2024 income and the 2025 tax notice.
Family quota | Reference tax income | ||
|---|---|---|---|
Zero Rate | Reduced rate (3.8%) | Normal rate (6.2%) | |
1 share | Up to €13,048 | From €13,049 à €17,057 | More than €17,057 |
1.5 share | Up to €16,532 | From €16,533 à €21,612 | More than €21,612 |
2 shares | Up to €20,016 | From €20,017 à €26,167 | More than €26,167 |
2.5 shares | Up to €23,500 | From €23,501 à €30,722 | More than €30,722 |
3 shares | Up to €26,984 | From €26,985 à €35,277 | More than €35,277 |
Additional quarter share | €1,742 | €1,742 | €2,278 |
Extra half-part | €3,484 | €3,484 | €4,555 |
FYI
The passage of the reduced rate of 3.8% at the normal rate of 6.2% applies if your income has made you cross the threshold 2 consecutive years.
CSG rate | CSG part deductible for income tax | CRDS rate | Plate (Calculation basis) |
|---|---|---|---|
Zero Rate | Exemption | Exemption | Exemption |
Reduced rate of 3.8% | 3.8% | 0.5% | 98.25% of income |
Normal rate of 6.2% | 3.8% | 0.5% | 98.25% gross income if the amount does not exceed €192,240 100% beyond |
The levies are applied to the entire unemployment benefit.
Please note
Part of the CSG is deductible for income tax. The remainder of the CSG is not deductible. This means that this portion of CSG is included in your taxable income.
You are exempt CSG and CRDS in the 2 situations following:
- The application of these levies would lower your net benefit below the gross minimum wage
- You receive remuneration as a job-seeking trainee in vocational training.
Early retirement and early retirement allowances are subject to the CSG and the CRDS.
However, CSG rates are different depending on the date of early retirement.
If early retirement or early termination has begun after 10 October 2007, the rates applied shall be as follows:
CSG rate | CSG part deductible for income tax | Casa Rate | CRDS rate |
|---|---|---|---|
9.2% | 6.8% | 0.3% | 0.5% |
The CSG is at the rate of 6.6%.
The CRDS is at the rate of 0.5%.
Please note
Part of the CSG is deductible for income tax, it is 6.8%. The rest of the CSG, either 2.4%, is not deductible. This means that this portion of CSG is included in your taxable income.
Retirement pensions are subject to the CSG and CRDS.
The rates are different depending on the household income.
It exists 4 CSG rate on retirement pensions:
- Zero Rate
- Reduced rate (3.8%)
- Median rate (6.6%)
- Normal rate (8.3%).
For 2026, the rate applied depends on the revenues indicated on the 2025 return of 2024 income and the 2025 tax notice.
Family quota | Reference tax income | |||
|---|---|---|---|---|
Zero Rate | Reduced rate | Median rate | Normal rate | |
1 share | Up to €13,048 | From €13,049 à €17,057 | From €17,058 à €26,472 | More than €26,472 |
1.5 share | Up to €16,532 | From €16,533 à €21,612 | From €21,613 à €33,538 | More than €33,538 |
2 shares | Up to €20,016 | From €20,017 à €26,167 | From €26,168 à €40,604 | More than €40,604 |
2.5 shares | Up to €23,500 | From €23,501 à €30,722 | From €30,723 à €47,670 | More than €47,670 |
3 shares | Up to €26,984 | From €26,985 à €35,277 | From €35,278 à €54,736 | More than €54,736 |
Additional quarter share | €1,742 | €1,742 | €2,278 | €3,533 |
Extra half-part | €3,484 | €3,484 | €4,555 | €7,066 |
FYI
The passage of the reduced rate of 3.8% at the median rate of 6.6% applies only if your income has caused you to exceed the reduced rate limit for 2 consecutive years. Likewise, the passage of the reduced rate of 3.8% at the normal rate of 8.3% applies only if your income has caused you to exceed the reduced rate limit for 2 consecutive years.
Depending on your CSG rate, you may or may not have to pay the CRDS and the additional contribution for autonomy (Casa).
If you do not pay a CSG (zero rate), you are exempt from CRDS and Casa.
If you pay the CSG at the reduced rate, you are only exempt from Casa.
Family quota | Zero Rate | Reduced rate | Median rate | Normal rate |
|---|---|---|---|---|
CSG rate | Exemption | 3.8% | 6.6% | 8.3% |
CSG part deductible from income tax | Exemption | 3.8% | 4.2% | 5.9% |
CRDS rate | Exemption | 0.5% | 0.5% | 0.5% |
Rate of the additional contribution for autonomy (Casa) | Exemption | Exemption | 0.3% | 0.3% |
Overall contribution (CSG + CRDS + Casa) | Exemption | 4.3% | 7.4% | 9.1% |
The levies are applied on the entire pension.
Please note
Part of the CSG is deductible for income tax. The remainder of the CSG is not deductible. This means that this portion of CSG is included in your taxable income.
Disability pensions are subject to the CSG and CRDS.
However, the rates are different depending on the household income.
It exists 4 CSG rate on invalidity pensions:
- Zero Rate
- Reduced rate (3.8%)
- Median rate (6.6%)
- Normal rate (8.3%).
For 2026, the rate applied depends on the revenues indicated on the 2025 return of 2024 income and the 2025 tax notice.
Family quota | Reference tax income | |||
|---|---|---|---|---|
Zero Rate | Reduced rate | Median rate | Normal rate | |
1 share | Up to €13,048 | From €13,049 à €17,057 | From €17,058 à €26,472 | More than €26,472 |
1.5 share | Up to €16,532 | From €16,533 à €21,612 | From €21,613 à €33,538 | More than €33,538 |
2 shares | Up to €20,016 | From €20,017 à €26,167 | From €26,168 à €40,604 | More than €40,604 |
2.5 shares | Up to €23,500 | From €23,501 à €30,722 | From €30,723 à €47,670 | More than €47,670 |
3 shares | Up to €26,984 | From €26,985 à €35,277 | From €35,278 à €54,736 | More than €54,736 |
Additional quarter share | €1,742 | €1,742 | €2,278 | €3,533 |
Extra half-part | €3,484 | €3,484 | €4,555 | €7,066 |
FYI
The passage of the reduced rate of 3.8% at the median rate of 6.6% applies only if your income has caused you to exceed the reduced rate limit for 2 consecutive years. Likewise, the passage of the reduced rate of 3.8% at the normal rate of 8.3% applies only if your income has caused you to exceed the reduced rate limit for 2 consecutive years.
Family quota | Zero Rate | Reduced rate | Median rate | Normal rate |
|---|---|---|---|---|
CSG Rate | Exemption | 3.8% | 6.6% | 8.3% |
CSG part deductible from income tax | Exemption | 3.8% | 4.2% | 5.9% |
CRDS rate | Exemption | 0.5% | 0.5% | 0.5% |
Rate of the additional contribution for autonomy (Casa) | Exemption | Exemption | 0.3% | 0.3% |
Overall contribution (CSG + CRDS + Casa) | Exemption | 4.3% | 7.4% | 9.1% |
The levies are applied on the entire pension.
Please note
Part of the CSG is deductible for income tax. The remainder of the CSG is not deductible. This means that this portion of CSG is included in your taxable income.
The following amounts are also exempt CSG and CRDS:
- Military disability and war victims pension, combatant's pension, temporary orphan's pension
- Life annuity or capital paid to victims of accidents at work or occupational diseases or their dependants.
Family allowances
Some income is exempt CSG and CRDS. Others are only exempt from CSG.
Type of income | CSG exemption | Exemption of CRDS |
|---|---|---|
Education allowance for disabled children (AEEH) | Yes | Yes |
Family allowances | Yes | No |
Daily Parental Attendance Allowance (DPA) | Yes | No |
Family Support Allowance (FSA) | Yes | No |
Back-to-School Allowance (ARS) | Yes | No |
Family supplement | Yes | No |
Early Childhood Care Benefit (EYCB) | Yes | No |
FYI
Support payments are exempt CSG and CRDS.
Social assistance
Some income is exempt CSG and CRDS. Others are only exempt from CSG.
Type of income | CSG exemption | Exemption of CRDS |
|---|---|---|
Specific Solidarity Allowance (SSA) | Yes | Yes |
Temporary Waiting Allowance (Ata) | Yes | Yes |
Widow's insurance allowance paid by the Social Security | No | No |
Disabled Adult Allowance (AAH) | Yes | Yes |
Personalized Autonomy Allocation (Apa) | Yes | Yes |
Scholarship to students on means-tested basis | Yes | Yes |
Active Solidarity Income (SSA) | Yes | Yes |
Yes | No |
Housing allowances
The following amounts are exempt from CSG, but no CRDS:
- Social Housing Allowance (SLA)
- Family Housing Allowance (FHA)
- Personalized housing assistance (APL).
Who can help me?
Find who can answer your questions in your region
For general information
By phone:
0809,401,401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
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To contact the local service managing your file
Tax department (treasury, tax department...))
Taxable persons (Articles L136-1), amounts exempt from CSG (Article 136-2), contribution base (Article L136-2)
Rate of social contributions
Partial deductibility of CSG
FAQ
Ministry of Social Affairs