TN 1 (07-99)
GN 01723.015 Coverage and Contributions Under the French System
In general, French Social Security covers all persons who work in France. Most employees are covered under the general Social Security system. Several special systems cover workers in specific occupational categories, including civil servants, miners and the self-employed.
B. Policy - Compulsory contributions
Covered employees and their employers are subject to compulsory contributions which are based on a percentage of their earnings. Self-employed persons contribute at either a fixed rate or rates that vary with earnings depending on the type of work. Contributions for retirement insurance are subject to an earnings ceiling. Contributions for survivors and disability insurance are assessed on total salary.
C. Policy - Voluntary contributions
France permits people who are not subject to compulsory contributions and who meet certain qualifying conditions to make voluntary contributions to build future benefit rights.
Voluntary contributions, GN 01723.135