Generalized Social Contribution

The revenues are significant (75 billion euros) and represent almost two-thirds of taxes allocated to social protection (65%).

The CSG payable by all residents in France, except (for earned & retirement income) those who are not members of any French compulsory medical insurance scheme.

The CSG tax base is reduced by 1.75% of the first €164,544 of earned income (that is 4 times the Social Security threshold (fr), a parameter fixed on a yearly basis by the government).

[3] The CSG was created by the Second Rocard government (fr) to diversify the financing sources of the French social protection system.

That increase is offset by a reduction of the employee contribution to the health insurance regime.