50 Accidents at work 2 Variable contribution Assedic 24

A workforce that is less than 11 employees companies or listed in the directory of trades

Since January 1, 2007, are supported by the State social contributions - other than those due to accidents of work and wage and occupational - disease under mandatory statutory or conventional origin. Total exemption limit: supplementary pension rate does not exceed the minimum contributions due in respect of accidents of work and occupational diseases, and in the absence of additional assessment of accident at work. Note: the supported by the State of social contributions and social contributions remains applicable until the end of the apprenticeship contract. Concerned remuneration should not be included on the annual statement or summary slips of contributions.

Companies whose size is greater than or equal to 11 employees and not listed in the directory of trades

(a) contributions exemption relates to social insurance contributions: sickness, maternity, invalidity, death, old age and family allowances. Contributions remaining due: FNAL (for businesses with 20 employees and more), transport (on lump-sum basis as a of the SMIC), Assedic, FNGS, contribution solidarity autonomy, accidents at work and supplementary pension. (b) contributions the CSG and the DRES.

Remain due:

Basic Employee employer contribution housing - FNAL - employer with fewer than 20 employees - employer 20 employees and more

(2) (2)

0,10 0.50 Accidents at work (2) - Variable contribution Assedic (2)-4.00 (5) assessment FNGS (2) - 0.30 (4) retired additional (2) - 4.50 (1) assessment AGFF (2)-1,20 Contribution solidarity autonomy (2) - 0.30 (6) payment transport (2) - Variable apprenticeship tax additional fee (3)-0,50 0.18 (7) Participation training - of 10 less than 20 employees - 20 employees and (3) (3) - 1.05 1.60 Participation construction (at least 20 employees) (3) - 0.45 (1) minimum rate (2) flat-rate basis (3) basic percentage of the minimum wage corresponding the semester learning decreased by 11 points on the basis of the minimum wage applicable at the time of the salary newsletter. (4) The FNGS assessment is fixed at 0.30 since April 1, 2011. (5) Since January 1, 2007, the unemployment contribution is lowered to 6.40 (4.00 employer, 2.40 share pay). (6) Do not rise to the payment of the contribution the wages paid to employees under a contract of apprenticeship by employer registered in the directory of trades, in the register of companies in the departments of lower Rhine, upper Rhine and Moselle, those occupying less than 11 employees at 31 December preceding the date of conclusion of the contract of employment. (7) An additional contribution to the apprenticeship tax was created in January 1, 2005. It applies to the rate of 0.18 on wages paid in 2006. (c) lump-sum basis of dues for companies of a strength greater than or equal to 11 employees (1) contributions remaining due are collected on a flat plate calculated on the basis of the percentage of the minimum wage (in force on 1 January) corresponding to the half of learning declined 11 points (except sitting on salaries tax and participation) is: salary in of the SMIC bases contributions in of the minimum wage in Euro 25 14 213 37 26 395 40 29 441 41 30 456 49 38 578 52 41 624 53 42 639 56 45 684 61 50 761 64 53 806 65 54 821 68 57 867 76 65 989 78 67 1 019 80 69 1 049 93 82 1 247 Calculated by our care. (1) The weekly statutory hours of work is of 35 hours (151,67 monthly hours). The monthly base of contributions for apprentices is calculated on the basis of 169 times the amount of the minimum wage in force on 1 January of the year in which the remuneration is paid.

S.M.I.C. apprentices in SMIC 01 01, 2011

Age 1st year 2nd year 3rd year minimum wage in euro minimum wage in euro minimum wage in euro less than 18 years old 25 2.25 37 3.33 53 4.77 for 18 to 20 years 41 3.69 49 4,41 65 5.85 21 years and over 53 (1) 4.77 61 (1) 5.49 78 (1) 7.02 (1) of the SMIC or conventional minimum wage corresponding to the employment if it is more favourable. (Decree n 92-886 of September 1, 92 applicable from the same date) Note: This schedule is applicable to the apprentices of the departments of Alsace since April 1, 1993. The minimum wage of the apprentice is set as a of the minimum wage increased by month or year of learning and the age, (169 hours or 151,67 hours monthly pay guarantee) (C work - art.) D. 6222-26).

Minimum monthly remuneration (base 169 hours) of apprentices .

Age 1st year 2nd year 3rd year minimum wage in euro minimum wage in euro minimum wage in euro less than 18 years old 25 390 37 577,20 53 826,79 of 18 to 20 years 41 639,60 49 764,39 65 1 013,99 21 years and over 53 (1) 826,79 61 (1) 951,59 78 (1) 1 216,79 calculated by our care. (1) Or same percentage of the conventional minimum wage corresponding to the job if it is greater.

Minimum monthly remuneration (base 151,67 hours) of apprentices .

Age 1st year 2nd year 3rd year minimum wage in euro minimum wage in euro minimum wage in euro less than 18 years of age 25 341,26 37 505,06 53 723,47 of 18 to 20 years 41 559,66 49 668,86 65 887,27 21 years and over 53 (1) 723,47 61 (1) 832,67 78 (1) 1 064,72 calculated by our care. (1) Or same percentage of the conventional minimum wage corresponding to the job if it is greater.