CSG + CRDS (French social-contribution levies)
Two French levies — CSG (~9.2%) + CRDS (0.5%) — funded by gross pay before income tax.
CSG (Contribution sociale généralisée) and CRDS (Contribution au remboursement de la dette sociale) are two French levies that fund the social-security system and the dette sociale. They apply broadly to most income types — wages, capital gains, retirement income, unemployment benefits.
For active wage income: CSG is split into a 9.2% portion (of which 6.8% is "déductible" — reduces taxable income for impôt sur le revenu computation, 2.4% is "non-déductible") plus a 0.5% CRDS. Combined they shave 9.7% off gross before the impôt sur le revenu (PAS) applies. They are deducted as line items on the French bulletin de paie.
On this site, the France calculator currently rolls CSG + CRDS into a combined "charges sociales salariales" line at ~22% effective (which includes retraite + Agirc-Arrco + assurance maladie too). Full ventilation arrives in a future release.
Calculator pages that use this term
See also
- PAS (Prélèvement à la Source) — The French withholding-tax system — collects income tax monthly via payroll, like UK PAYE.
- Gross pay — The total annual salary before any tax, social-insurance, or pension deductions are taken out.
- Effective tax rate — Total deductions divided by gross pay — the single percentage that summarises the overall tax bite.