Social contributions drive net pay and employer cost
Social contributions are not a secondary line after payroll. They affect employee net pay, employer cost, CNAS declarations, cash flow and accounting liabilities.
They must be connected with CNAS payroll calculation, payslips, salary IRG and accounting.
General CNAS rate
In the general case, CNAS indicates a global rate of 34.5%: 25% employer share, 9% employee share and 0.5% of gross payroll for social works.
Special categories and abatements may exist. They should be documented with the applicable scheme, period, employee and supporting file.
Contribution base
CNAS states that the contribution base includes salary or income elements proportional to work performance, with exclusions such as family-related bonuses, expense reimbursements, certain exceptional payments and specific residence or isolation indemnities.
Each payroll item must therefore specify whether it is subject to CNAS, subject to IRG, visible on the payslip and posted to which accounting account.
At month-end, isolate the cases that change contributions: new hire, departure, long absence, exceptional bonus or prior-period correction. They are not always errors, but they should be explained before payment and declaration.
Official references
Reconcile before payment
Reconcile every month: contribution base, employee share, employer share, payment and social liability balance in the general ledger.