French Social Security
Our tax guide for freelance contractors working in France
In principle, French employers withhold French social security contributions for employees working in France. The calculations for social security are complicated with many variables depending on levels of earnings but in simple terms, employees’ contributions amount to approximately 22% and employers’ contributions to approximately 45% of the gross salary (different caps are applied). These contributions cover health, old age, widowhood and unemployment insurance and usually accident insurance. Employees’ contributions are tax deductible.