Funding social protection

The General Social Contribution is a compulsory levy used to fund social protection. It applies to various categories of income, not just wages.

Which types of income are covered?

Under the applicable rules, the CSG applies in particular to earned income, certain types of replacement income and income from assets. Rates, exemptions and procedures may vary depending on the type of income and the person's circumstances.

Do not confuse funding with benefits

The CSG contributes to collective funding. The CPAM manages health insurance entitlements, among other things, while the CAF pays various benefits. VAT is a tax on consumption: it does not have the same tax base as the CSG. Funding for social protection is not limited to a single levy.