CEZAMEmployer cost
2026 scale · checked 01/09/2026 · urssaf.frFrom gross to fully loaded cost.
These rules apply to French payroll and tax only.
Show breakdown
| Health, maternity, disability, death insurance | 13.00% | €390.00 |
| Old-age insurance (uncapped) | 2.11% | €63.30 |
| Old-age insurance (capped) | 8.55% | €256.50 |
| Family allowances | 5.25% | €157.50 |
| Solidarity and autonomy contribution | 0.30% | €9.00 |
| Social dialogue contribution | 0.016% | €0.48 |
| Workplace accidents / occupational illness | 2.08% | €62.40 |
| Unemployment insurance | 4.00% | €120.00 |
| AGS wage guarantee scheme | 0.25% | €7.50 |
| Agirc-Arrco supplementary pension, bracket 1 | 4.72% | €141.60 |
| General balance contribution (CEG), bracket 1 | 1.29% | €38.70 |
| Housing fund (Fnal) | 0.10% | €3.00 |
| Vocational training contribution | 0.55% | €16.50 |
| Apprenticeship tax | 0.68% | €20.40 |
| General degressive reduction (RGDU) | 9.99% | − €299.70 |
2026 general-case estimate (permanent contract, excluding Alsace-Moselle and zoned schemes), with the 2.08% national average AT/MP rate — each establishment gets its own rate from the Carsat. Excludes transport levy, mandatory health cover, forfait social and fixed-term surcharges; headcount-related contributions not counted: OETH disabled-workers levy, additional apprenticeship contribution (250 employees or more), sector unemployment bonus-malus. An estimate, not payroll advice.
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How the cost is calculated
The employer cost adds the gross salary and the 2026 general-case employer contributions, line by line: Urssaf (health 13%, old-age, family, workplace accidents…), Agirc-Arrco supplementary pension, unemployment, housing fund, training and apprenticeship tax. Capped bases follow the Social Security ceiling of €4,005 per month.
Below 3 annual minimum wages, the single degressive general reduction (2025 Social Security Financing Act) is deducted. The coefficient follows the official F24542 formula, rounded to four decimal places, on the reference minimum wage of 1 January 2026. Displayed cost = gross + contributions − reduction.
What the estimate leaves out
The default AT/MP rate is the 2026 national average (2.08%): each establishment receives its own rate from the Carsat, sometimes very different. Enter yours if you know it.
Not modelled: transport levy, mandatory health cover, forfait social, fixed-term contract surcharges, OETH contribution, zoned schemes, Alsace-Moselle and Mayotte. This estimates a hiring cost — it is not payroll software.