Supplementary Health and Pension Insurance — Social Contribution Exemptions
The scheme concerns the social treatment of employer contributions funding certain supplementary welfare and supplementary pension schemes. To benefit from the applicable social regime, the company must in particular comply with the rules on the collective and compulsory nature of the scheme, the insurer and not replacing an element of pay. The caps and exceptions vary with the type of cover.
Are you setting up a supplementary welfare (prévoyance) cover or a supplementary pension scheme for your employees? Employer contributions can, under conditions, be partly excluded from the social security contribution basis. This is not a grant: the advantage depends on the scheme being collective and compulsory, the contract and compliance with the regulatory caps.
Funded by Ministère du Travail et des Solidarités, URSSAF
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Who can apply
The employers concerned are companies setting up collective supplementary social protection schemes for their employees under the general or agricultural social security scheme, according to the applicable rules. The social treatment depends on the contract, the category of employees covered and the scheme’s compliance.
Eligibility conditions
The scheme must comply with the rules on its collective and compulsory nature, be taken out with an authorised body and not replace an element of pay. The scheme documentation, the founding act and the beneficiary categories must be consistent. The exemptions are limited by caps and can be challenged in the event of non-compliance.
What the scheme covers
For the employer, the work consists of checking the legal act setting up the scheme, the objective categories of employees, its collective and compulsory nature, the contract with the authorised body, the employer/employee split and the calculation of the social caps. This page concerns payroll and social protection management, not project funding.
Amount and funding terms
This is not a grant amount. The exclusion from the social contribution basis is capped by separate rules for supplementary welfare and supplementary pensions. Consult the URSSAF scales and rules in force at the time of payroll; the thresholds must not be reused without checking pay, the annual social security ceiling and the type of scheme.
How to apply
Consult the URSSAF documentation on supplementary welfare and supplementary pensions. Have the founding act, contract, covered categories and caps checked by the payroll manager or the company’s employment adviser. Keep the supporting documents in case of an audit.
Timeline
Permanent rules, but scales and caps may change. Use up-to-date URSSAF information for the pay period concerned.
Key facts
- Funder
- Ministère du Travail et des Solidarités, URSSAF
- Type of funding
- Tax exemption
- Status
- Ongoing
- Funding rate
- 5%
- Automatically extracted — check the official source
- Geographic scope
- All of France
Frequently asked questions
Is this financial aid paid to the company?
No. It is a regime for the social treatment of employer contributions, subject to conditions and caps.
Do all welfare contracts give entitlement to the exemption?
No. The collective and compulsory nature, the insurer and the other conditions must be met.
Where can I check the caps?
In the up-to-date URSSAF documentation, according to the exact nature of the scheme.
Official source
No official URL is available in our data for this grant.
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