7 ceiling 8130 61 1 941102 49569 to 0

General case

Attention on social matters, the amounts indicated below are minimum assessments that can be replaced with higher amounts of mutual agreement between employees and their employers, in the absence of higher provisions laid down by collective agreement.

Food

1 meal 4.40 2 meals (1 day) 8.80

Housing for the year 2011 (2)

Thresholds for compensation on the basis of the monthly ceiling of social security (1) monthly amount for housing of one main room (3) monthly amount per room in the other cases (3) less than 1 473 (less than 0.5 ceiling) 33.90 63.50 of 1 473 to 1 767,59 (from 0.5 less than 0.6 ceiling) 74,20 47,70 1 767.60-2 062,19 (from 0.6 less than 0.7 ceiling) 84,80 63.50 2 062,20-2 651,39 (to 0.7) (to less than 0.9 ceiling) 79.40 95,30 2 651,40-3 240,59 (from 0.9 less than 1.1 ceiling) 116,60 100,60

3 240.60-3 829,79 (From 1.1 within 1.3 ceiling)

137,70 121,80 3 829,80-4 418,99 (From 1.3 within 1.5 ceiling) 158,90 148,20 equal to or greater than 4 419 (equal to or greater than 1.5 ceiling) 180,10 169,50 (1) social security monthly ceiling is set at 2 946 to 1 January 2011. (2) The advantage in kind housing may, on the option, estimated either the rental value be used for the establishment of the tax, on the actual rental value of housing. (3) The assessment per week is equal to one-quarter of the monthly amount rounded to the nearest euro cents 10. Assessment by week or by month fixed above means weeks or complete months, regardless of the number of corresponding working days. Example for an employee whose remuneration consists of a monthly salary gross 2 000 and the enjoyment of a dwelling of 4 pieces, the benefit in kind housing is set at 254 (4 x 63.50).

Updated vehicle available permanent of an employee

The advantage in kind from private vehicle use is assessed on option of the employer, either on the basis of expenses actually incurred, or on the basis of an annual package. Expenses actually incurred are evaluated as follows: for vehicle bought, they include the amortization of the purchase of the vehicle over five years, insurance and maintenance costs and, where appropriate, the cost of fuel. If the vehicle has more than five years, the amortization of the purchase of the vehicle is 10; for simple rental or leasing with option to purchase, they include the annual cost of the rental, maintenance and insurance of the vehicle and, if applicable, fuel costs. Fixed expenses are determined as follows: for vehicle bought, the assessment is done on the basis of 9 of the cost of purchase and when the vehicle has more than five years on the basis of 6 of the cost of purchase. When the employer pays the fuel of the vehicle, the benefit is assessed these last percentages which complements the evaluation of the expenses of the fuel from the costs actually incurred, or following a package global 12 of the cost of purchase of the vehicle or 9 when the vehicle has more than five years; for simple rental or leasing with option to purchase, the assessment is conducted on the basis of 30 of the annual total cost includes the rental, maintenance and insurance of the vehicle. When the employer pays the fuel of vehicle, the benefit is assessed this last percentage which complements the evaluation of the expenses of the fuel from the costs actually incurred or following an overall 40 of the annual global cost package including the rental, maintenance, insurance of vehicle and fuel.

From tools of the new technologies of information and communication (NTIC) at the permanent disposal of the employee

When activity professional of the employee, the employer provides its permanent of the tools of new information and communication technologies, the benefit in kind from private use is assessed on option of the employer, on the basis of expenses actually incurred, or on the basis of an annual package estimated at 10 of the cost of purchase orIf any, of the subscription, all taxes included. Benefits in kind other than those mentioned above are assessed in all cases on the basis of their real value, rounded to the nearest euro cents 10.

Personnel of hotels - Cafés - Restaurants (UNHCR)

Assessment of the benefits in kind food since July 1, 2008 (1)

For the calculation of the minimum wage (art.) D 3231-13 Labour Code) for the taxation of income as well as for the base of the social security contributions, CSG and CRDS (art.) D 3231-10 Labour Code) 1 day 1 MG (2) 3.36 2 MG 6.72 1 meal 0.5 MG 1.68 1 MG 3,36 (1) is concerned the staff under collective agreements of the hotels, cafes, restaurant, fast food chains, cafeterias and casinos. (2) MG guaranteed minimum

History

Assessment of the benefits in kind for the calculation of social security contributions

Food for the year 2010 1 meal 4.35 2 meals (1 day) 8.70

Assessment of the benefits in kind for the calculation of social security contributions

Food for the year 2009 1 meal 4.30 2 meals (1 day) 8.60 food for the year 2008 1 meal 4.25 2 meals (1 day) 8.50 food for the year 2007 1 meal 4.20 2 meals (1 day) 8.40 food for the year 2006 1 meal 4.15 2 meals (1 day) 8.30

History

Assessment of the benefits in kind for the calculation of social security contributions

Housing for the year 2010 (2)

Thresholds for compensation on the basis of the monthly ceiling of social security (1) monthly amount for housing of one main room (3) monthly amount per room in the other cases (3) less than 1 442,50 (less than 0.5 ceiling) 62,60 33,40 1 442,50-1 730,99 (From 0.5 less than 0.6 ceiling) 73,10 47 of 1 731 to 2 019,49 (from 0.6 less than 0.7 ceiling) 83,50 62.60 2 019,50-2 596,49 (from 0.7 within 0.9 ceiling) 93,90 78,20 2 596,50-3 173,49 (from 0.9 less than 1.1 ceiling) 114,90 99,10 3 173,50-3 750,49 (from 1.1 within 1.3 ceiling) 135,70 120 of 3 750,50-4 327,49 (from 1.3 within 1.5 ceiling) 156,60 146 equal to or greater than 4 327,50 (equal to or greater than 1.5 ceiling) 177,40 167 (1) social security monthly ceiling is set at 2 885 to January 1, 2010. (2) The advantage in kind housing may, on the option, estimated either the rental value be used for the establishment of the tax, on the actual rental value of housing. (3) The assessment per week is equal to one-quarter of the monthly amount rounded to the nearest euro cents 10. Assessment by week or by month fixed above means weeks or complete months, regardless of the number of corresponding working days. Example for an employee whose remuneration consists of a monthly salary gross 2 600 and enjoyment of housing of 4 pieces, the benefit in kind housing is fixed at 396 (4 x 99,10).

Housing for the year 2009 (2)

Thresholds for compensation on the basis of the monthly ceiling of social security (1) monthly amount for housing of one main room (3) monthly amount per room in the other cases (3) less than 1 429,50 (less than 0.5 ceiling) 61,90 33 1 429,50-1 715,39 (from 0.5 less than 0.6 ceiling) 72,20 46.40 1 715,40-2 001,29 (from 0.6 less than 0.7 ceiling) 82,50 61.90 of 2 001,30 to 2 573,09 (to 0.7) (to less than 0.9 ceiling) 92,80 77,30 2 573,10-3 144,89 (from 0.9 less than 1.1 ceiling) 113,50 97,90 3 144,90-3 716,69 (from 1.1 within 1.3 ceiling) 134,10 118,60 3 716,70-4 288,49 (from 1.3 within 1.5 ceiling) 154,70 144.30 equal to or greater than 4 288,50 (equal to or greater than 1.5 ceiling) 175,30 165 (1) social security monthly ceiling is set at 2 859 to the January 1, 2009. (2) The advantage in kind housing may, on the option, estimated either the rental value be used for the establishment of the tax, on the actual rental value of housing. (3) The assessment per week is equal to one-quarter of the monthly amount rounded to the nearest euro cents 10. Assessment by week or by month fixed above means weeks or complete months, regardless of the number of corresponding working days. Example for an employee whose remuneration consists of a monthly salary gross 2 600 and the enjoyment of a dwelling of 4 pieces, the benefit in kind housing is set at 392 (4 x 97,90).

Updated vehicle available permanent of an employee

The advantage in kind from private vehicle use is assessed on option of the employer, either on the basis of expenses actually incurred, or on the basis of an annual package. Expenses actually incurred are evaluated as follows: for vehicle bought, they include the amortization of the purchase of the vehicle over five years, insurance and maintenance costs and, where appropriate, the cost of fuel. If the vehicle has more than five years, the amortization of the purchase of the vehicle is 10; for simple rental or leasing with option to purchase, they include the annual cost of the rental, maintenance and insurance of the vehicle and, if applicable, fuel costs. Fixed expenses are determined as follows: for vehicle bought, the assessment is done on the basis of 9 of the cost of purchase and when the vehicle has more than five years on the basis of 6 of the cost of purchase. When the employer pays the fuel of the vehicle, the benefit is assessed these last percentages which complements the evaluation of the expenses of the fuel from the costs actually incurred, or following a package global 12 of the cost of purchase of the vehicle or 9 when the vehicle has more than five years; for simple rental or leasing with option to purchase, the assessment is conducted on the basis of 30 of the annual total cost includes the rental, maintenance and insurance of the vehicle. When the employer pays the fuel of vehicle, the benefit is assessed this last percentage which complements the evaluation of the expenses of the fuel from the costs actually incurred or following an overall 40 of the annual global cost package including the rental, maintenance, insurance of vehicle and fuel.

From tools of the new technologies of information and communication (NTIC) at the permanent disposal of the employee

When activity professional of the employee, the employer provides its permanent of the tools of new information and communication technologies, the benefit in kind from private use is assessed on option of the employer, on the basis of expenses actually incurred, or on the basis of an annual package estimated at 10 of the cost of purchase orIf any, of the subscription, all taxes included. Benefits in kind other than those mentioned above are assessed in all cases on the basis of their real value, rounded to the nearest euro cents 10.

Assessment of the benefits in kind for the calculation of housing social security contributions for the year 2008 (2)

Thresholds for compensation on the basis of the monthly ceiling of social security (1) monthly amount for housing of one main room (3) monthly amount per room in the other cases (3) less than 1 386,50 (less than 0.5 ceiling) 61 32.50 1 386,50-1 663,79 (from 0.5 less than 0.6 ceiling) 71,10 45,70 1 663,80-1 941,09 (from 0.6 less than 0.7 ceiling) 81,30 61 1 941,10-2 495,69 (to 0.7) (to less than 0.9 ceiling) 91,40 76,20 2 495,70-3 050,29 (from 0.9 less than 1.1 ceiling) 111,80 96,50 3 050,30-3 604,89 (from 1.1 within 1.3 ceiling) 132,10 116,80 of 3 604,90-4 1 442,50-1 730,99 (From 0.5 less than 0.6 ceiling) 73,10 47 of 1 731 to 2 019,49 (from 0.6 less than 0.7 ceiling) 83,50 62.60 2 019,50-2 596,49 (from 0.7 within 0.9 ceiling) 93,90 78,20 2 596,50-3 173,49 (from 0.9 less than 1.1 ceiling) 114,90 99,10 3 173,50-3 750,49 (from 1.1 within 1.3 ceiling) 135,70 120 of 3 750,50-4 327,49 (from 1.3 within 1.5 ceiling) 156,60 146 equal to or greater than 4 327,50 (equal to or greater than 1.5 ceiling) 177,40 167 (1) social security monthly ceiling is set at 2 885 to January 1, 2010. (2) The advantage in kind housing may, on the option, estimated either the rental value be used for the establishment of the tax, on the actual rental value of housing. (3) The assessment per week is equal to one-quarter of the monthly amount rounded to the nearest euro cents 10. Assessment by week or by month fixed above means weeks or complete months, regardless of the number of corresponding working days. Example for an employee whose remuneration consists of a monthly salary gross 2 600 and enjoyment of housing of 4 pieces, the benefit in kind housing is fixed at 396 (4 x 99,10).

Housing for the year 2009 (2)

Thresholds for compensation on the basis of the monthly ceiling of social security (1) monthly amount for housing of one main room (3) monthly amount per room in the other cases (3) less than 1 429,50 (less than 0.5 ceiling) 61,90 33 1 429,50-1 715,39 (from 0.5 less than 0.6 ceiling) 72,20 46.40 1 715,40-2 001,29 (from 0.6 less than 0.7 ceiling) 82,50 61.90 of 2 001,30 to 2 573,09 (to 0.7) (to less than 0.9 ceiling) 92,80 77,30 2 573,10-3 144,89 (from 0.9 less than 1.1 ceiling) 113,50 97,90 3 144,90-3 716,69 (from 1.1 within 1.3 ceiling) 134,10 118,60 3 716,70-4 288,49 (from 1.3 within 1.5 ceiling) 154,70 144.30 equal to or greater than 4 288,50 (equal to or greater than 1.5 ceiling) 175,30 165 (1) social security monthly ceiling is set at 2 859 to the January 1, 2009. (2) The advantage in kind housing may, on the option, estimated either the rental value be used for the establishment of the tax, on the actual rental value of housing. (3) The assessment per week is equal to one-quarter of the monthly amount rounded to the nearest euro cents 10. Assessment by week or by month fixed above means weeks or complete months, regardless of the number of corresponding working days. Example for an employee whose remuneration consists of a monthly salary gross 2 600 and the enjoyment of a dwelling of 4 pieces, the benefit in kind housing is set at 392 (4 x 97,90).

Updated vehicle available permanent of an employee

The advantage in kind from private vehicle use is assessed on option of the employer, either on the basis of expenses actually incurred, or on the basis of an annual package. Expenses actually incurred are evaluated as follows: for vehicle bought, they include the amortization of the purchase of the vehicle over five years, insurance and maintenance costs and, where appropriate, the cost of fuel. If the vehicle has more than five years, the amortization of the purchase of the vehicle is 10; for simple rental or leasing with option to purchase, they include the annual cost of the rental, maintenance and insurance of the vehicle and, if applicable, fuel costs. Fixed expenses are determined as follows: for vehicle bought, the assessment is done on the basis of 9 of the cost of purchase and when the vehicle has more than five years on the basis of 6 of the cost of purchase. When the employer pays the fuel of the vehicle, the benefit is assessed these last percentages which complements the evaluation of the expenses of the fuel from the costs actually incurred, or following a package global 12 of the cost of purchase of the vehicle or 9 when the vehicle has more than five years; for simple rental or leasing with option to purchase, the assessment is conducted on the basis of 30 of the annual total cost includes the rental, maintenance and insurance of the vehicle. When the employer pays the fuel of vehicle, the benefit is assessed this last percentage which complements the evaluation of the expenses of the fuel from the costs actually incurred or following an overall 40 of the annual global cost package including the rental, maintenance, insurance of vehicle and fuel.

From tools of the new technologies of information and communication (NTIC) at the permanent disposal of the employee

When activity professional of the employee, the employer provides its permanent of the tools of new information and communication technologies, the benefit in kind from private use is assessed on option of the employer, on the basis of expenses actually incurred, or on the basis of an annual package estimated at 10 of the cost of purchase orIf any, of the subscription, all taxes included. Benefits in kind other than those mentioned above are assessed in all cases on the basis of their real value, rounded to the nearest euro cents 10.

Assessment of the benefits in kind for the calculation of housing social security contributions for the year 2008 (2)

Thresholds for compensation on the basis of the monthly ceiling of social security (1) monthly amount for housing of one main room (3) monthly amount per room in the other cases (3) less than 1 386,50 (less than 0.5 ceiling) 61 32.50 1 386,50-1 663,79 (from 0.5 less than 0.6 ceiling) 71,10 45,70 1 663,80-1 941,09 (from 0.6 less than 0.7 ceiling) 81,30 61 1 941,10-2 495,69 (to 0.7) (to less than 0.9 ceiling) 91,40 76,20 2 495,70-3 050,29 (from 0.9 less than 1.1 ceiling) 111,80 96,50 3 050,30-3 604,89 (from 1.1 within 1.3 ceiling) 132,10 116,80 of 3 604,90-4