Each year, depending on inflation, the State carries out the reassessment of thresholds of the most important contribution, the Generalized Social Contribution or CGS. In 2025, depending on their reference tax income and the composition of their household, retirees will be applied one of four rates between 0% and 8.3%. Some, very happily, will be totally exempt.
Why do retirees also contribute to the CSG?
For about thirty years, the CSG is a tax partly proportional. It participates first and foremost in financing the protection sociale for all. And it applies to everyone, even retirees.
Initially, it was only used to finance Social Security. And, since 2028, the CSG also participates in the unemployment insurance budget. And all French people contribute to itexcept the most deprived.
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Our Time indicates that, in addition to the CSG, two other social security contributions apply to retirees' pensions. The contribution to the repayment of the social debt (CRDS) and the additional solidarity contribution for autonomy (CASA). In addition, a Health Insurance contribution may be subject to a deduction from their supplementary pension.
What is planned in 2025 for retirees: between increase in CGS and exemption
Depending on their income, some retirees will see their reduced contribution rate in 2025. And that's good news. Some will not pay CSG because their retirement pension is low. On the other hand, others will see their retirement pension reduced by the CSG and will therefore experience neither exemption nor reduction.
To find out what rate will apply to your retirement, according to Our Timethe tax administration “ is based on your income of year N-2. So for 2025, it will be your income for the year 2023 which will be examined, and more precisely your reference tax income, which takes into account the composition of your household.« .
As Ouest France reminds us, the “ Exempt retirees are holders of the Solidarity Allowance for the Elderly, the Widowhood Allowance or the Supplementary Disability Allowance“. Also benefit from theexemption people domiciled for tax purposes outside France.
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Notre Temps specifies that “ CSG rates will increase by 4.8%, as much as the increase applied to pensions in 2023“. And that, as a result, retirees, with an identical income (RFR), could see a lower CSG rate applied. Or even benefit from a pure and simple exemption.
A lower rate applied without delay, or not
Whether it is the basic pension or the supplementary pension, we invite retirees to refer to their 2023 tax notice. It is this document which will allow you to know the CSG rate retained for their pension in 2025.
As a reminder, in 2023 pensions had experienced a revaluation of 4.8%. The thresholds which make it possible to determine the CSG rate follow an identical movement.
If a retiree moves to a threshold which has a lower rate, this will immediately apply. Excellent news!
