Social contribution of Solidarity of the Companies

The Social contribution of Solidarity of the Companies (C3S) is a French tax instituted by the Finance law for 1992, which takes part in the financing of the social security. Although recovered by the social security offices, it with the nature of an imposition, and not of a National insurance contribution.

Economy of the contribution

The social contribution of solidarity of companies (C3S) contributes to the financing of the modes of old-age insurance of the self-employed persons of the crafts, industrial and commercial. Its covering is thus ensured by the national bank of the Social Mode of Independent (RSI, is cases CANAM, CANCAVA, AVA).

Its product is then distributed between the mode social of independent the disease, called “RSI disease” (ex-CANAM), the basic mode of old-age insurance of the self-employed persons of the industrial and commercial professions called “RSI Industriels and Tradesmen” (ex-ORGANIC), the basic mode of old-age insurance of the self-employed persons of the crafts called “RSI Artisans” (ex-CANCAVA), and the FFIPSA (ex-BAPSA). After this distribution, its balance is transferred with the Solidarity funds old age (FSV). This balance has tendency to amenuiser.
In 2005 was created an additional contribution with the C3S, assigned to the National bank of health insurance.

Instituted by the law of January 3rd, 1970, the C3S is a tax on the Turnover discharged by the companies whose turnover is higher than: 760000 euros (approximately 25% of the companies). The tax rate is of 0,13 % of the turnover for the C3S and 0,03énbsp; % for the additional contribution. The declaration and the payment are to be carried out on May 15th of each year near interlocutor RSI.

The C3S is deductible from the taxable profits .

Receipts

In 2005, the product of the C3S rose to 3,5 billion euros. The additional contribution brought back 794 million euros.

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